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REGISTERED NUMBER: SC603048 (Scotland)









BLACKBALL TABLES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2024






BLACKBALL TABLES LIMITED (REGISTERED NUMBER: SC603048)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


BLACKBALL TABLES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JULY 2024







DIRECTORS: M McInnes
M McInnes





REGISTERED OFFICE: Unit 6
Fairykirk Road
Dunfermline
KY11 2QQ





REGISTERED NUMBER: SC603048 (Scotland)





ACCOUNTANTS: russell + russell
Chartered Certified Accountants
4 Royal Crescent
Glasgow
G3 7SL

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BLACKBALL TABLES LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Blackball Tables Limited for the year ended 31st July 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Blackball Tables Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Blackball Tables Limited and state those matters that we have agreed to state to the Board of Directors of Blackball Tables Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Blackball Tables Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Blackball Tables Limited. You consider that Blackball Tables Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Blackball Tables Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






russell + russell
Chartered Certified Accountants
4 Royal Crescent
Glasgow
G3 7SL


25th April 2025

BLACKBALL TABLES LIMITED (REGISTERED NUMBER: SC603048)

BALANCE SHEET
31ST JULY 2024

31.7.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 8,977 13,818
Tangible assets 5 21,692 9,638
30,669 23,456

CURRENT ASSETS
Stocks 137,708 113,063
Debtors 6 61,523 21,811
Cash at bank 9,764 12,996
208,995 147,870
CREDITORS
Amounts falling due within one year 7 152,648 100,730
NET CURRENT ASSETS 56,347 47,140
TOTAL ASSETS LESS CURRENT
LIABILITIES

87,016

70,596

CREDITORS
Amounts falling due after more than one
year

8

(8,333

)

(18,333

)

PROVISIONS FOR LIABILITIES (3,623 ) (1,831 )
NET ASSETS 75,060 50,432

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 74,960 50,332
SHAREHOLDERS' FUNDS 75,060 50,432

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 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.

BLACKBALL TABLES LIMITED (REGISTERED NUMBER: SC603048)

BALANCE SHEET - continued
31ST JULY 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 25th April 2025 and were signed on its behalf by:





M McInnes - Director


BLACKBALL TABLES LIMITED (REGISTERED NUMBER: SC603048)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024

1. STATUTORY INFORMATION

Blackball Tables Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
The turnover shown in the profit and loss account represents the sales value of work done during the year, exclusive of Value Added Tax.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website development are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant & machinery- 20% straight line
Computer equipment- 25% straight line
Fixtures & fittings- 25% straight line

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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.


BLACKBALL TABLES LIMITED (REGISTERED NUMBER: SC603048)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Website
development
£   
COST
At 1st August 2023
and 31st July 2024 19,361
AMORTISATION
At 1st August 2023 5,543
Amortisation for year 4,841
At 31st July 2024 10,384
NET BOOK VALUE
At 31st July 2024 8,977
At 31st July 2023 13,818

BLACKBALL TABLES LIMITED (REGISTERED NUMBER: SC603048)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1st August 2023 32,230 - 436 32,666
Additions 4,385 12,931 582 17,898
Disposals (3,636 ) - - (3,636 )
At 31st July 2024 32,979 12,931 1,018 46,928
DEPRECIATION
At 1st August 2023 22,865 - 163 23,028
Charge for year 4,675 999 170 5,844
Eliminated on disposal (3,636 ) - - (3,636 )
At 31st July 2024 23,904 999 333 25,236
NET BOOK VALUE
At 31st July 2024 9,075 11,932 685 21,692
At 31st July 2023 9,365 - 273 9,638

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 45,605 11,204
Other debtors 15,918 10,607
61,523 21,811

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts (see note 9) 10,000 10,000
Trade creditors 76,690 38,830
Taxation and social security 28,354 22,077
Other creditors 37,604 29,823
152,648 100,730

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans (see note 9) 8,333 18,333

BLACKBALL TABLES LIMITED (REGISTERED NUMBER: SC603048)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

9. LOANS

An analysis of the maturity of loans is given below:

31.7.24 31.7.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,000 10,000

Amounts falling due between one and two years:
Bank loans - 1-2 years 8,333 10,000

Amounts falling due between two and five years:
Bank loans - 2-5 years - 8,333

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid


Number Class: Nominal 31.07.24 31.07.23
Value: £    £

76 A Ordinary £1 76 76
5 B Ordinary £1 5 5
10 C Ordinary £1 10 10
9 D Ordinary £1 9 9
100 100

11. ULTIMATE CONTROLLING PARTY

The company was under the control of Michaela McInnes throughout the current and previous year.