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REGISTERED NUMBER: SC693268 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

BLACK ATOM (RENOVATIONS) LTD

BLACK ATOM (RENOVATIONS) LTD (REGISTERED NUMBER: SC693268)

Contents of the Financial Statements
for the Year Ended 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BLACK ATOM (RENOVATIONS) LTD

Company Information
for the Year Ended 31 March 2024







DIRECTORS: C D Goymer
K A Bisset
R Speedie
E J Zwart





REGISTERED OFFICE: 5 Carden Place
Aberdeen
AB10 1UT





REGISTERED NUMBER: SC693268 (Scotland)






BLACK ATOM (RENOVATIONS) LTD (REGISTERED NUMBER: SC693268)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,115 49,271

CURRENT ASSETS
Debtors 5 22,632 1
Cash at bank 4,471 8,775
27,103 8,776
CREDITORS
Amounts falling due within one year 6 123,931 100,057
NET CURRENT LIABILITIES (96,828 ) (91,281 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(79,713

)

(42,010

)

CREDITORS
Amounts falling due after more than one year 7 13,671 37,865
NET LIABILITIES (93,384 ) (79,875 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (93,385 ) (79,876 )
(93,384 ) (79,875 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BLACK ATOM (RENOVATIONS) LTD (REGISTERED NUMBER: SC693268)

Balance Sheet - continued
31 March 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 March 2025 and were signed on its behalf by:





C D Goymer - Director


BLACK ATOM (RENOVATIONS) LTD (REGISTERED NUMBER: SC693268)

Notes to the Financial Statements
for the Year Ended 31 March 2024


1. STATUTORY INFORMATION

Black Atom (Renovations) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

BLACK ATOM (RENOVATIONS) LTD (REGISTERED NUMBER: SC693268)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


2. ACCOUNTING POLICIES - continued

Going concern
We believe that the company's financial statements should be prepared on a going concern basis on the grounds that the current and future sources of funding or support will be more than adequate for the company's needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the company's ability to continue as a going concern need to be made in the financial statements. We confirm that the amounts due to the directors will not become payable within twelve months following the approval of these financial statements and that the directors will continue to support the company for this period.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 April 2023 58,750
Disposals (32,250 )
At 31 March 2024 26,500
DEPRECIATION
At 1 April 2023 9,479
Charge for year 7,969
Eliminated on disposal (8,063 )
At 31 March 2024 9,385
NET BOOK VALUE
At 31 March 2024 17,115
At 31 March 2023 49,271

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 22,631 -
Amounts owed by group undertakings 1 1
22,632 1

BLACK ATOM (RENOVATIONS) LTD (REGISTERED NUMBER: SC693268)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 5,785
Trade creditors 7,545 1,899
Amounts owed to group undertakings 16,449 -
Taxation and social security 6,373 6,475
Other creditors 93,564 85,898
123,931 100,057

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts - 18,902
Other creditors 13,671 18,963
13,671 37,865

8. ULTIMATE CONTROLLING PARTY

The controlling party is Black Atom Holdings Limited.

The ultimate controlling party is the directors.