IRIS Accounts Production v25.1.0.734 09684616 director 1.8.23 31.7.24 31.7.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh096846162023-07-31096846162024-07-31096846162023-08-012024-07-31096846162022-07-31096846162022-08-012023-07-31096846162023-07-3109684616ns15:EnglandWales2023-08-012024-07-3109684616ns14:PoundSterling2023-08-012024-07-3109684616ns10:Director12023-08-012024-07-3109684616ns10:PrivateLimitedCompanyLtd2023-08-012024-07-3109684616ns10:SmallEntities2023-08-012024-07-3109684616ns10:AuditExempt-NoAccountantsReport2023-08-012024-07-3109684616ns10:SmallCompaniesRegimeForDirectorsReport2023-08-012024-07-3109684616ns10:SmallCompaniesRegimeForAccounts2023-08-012024-07-3109684616ns10:FullAccounts2023-08-012024-07-3109684616ns10:OrdinaryShareClass12023-08-012024-07-3109684616ns10:RegisteredOffice2023-08-012024-07-3109684616ns5:CurrentFinancialInstruments2024-07-3109684616ns5:CurrentFinancialInstruments2023-07-3109684616ns5:Non-currentFinancialInstruments2024-07-3109684616ns5:Non-currentFinancialInstruments2023-07-3109684616ns5:ShareCapital2024-07-3109684616ns5:ShareCapital2023-07-3109684616ns5:RetainedEarningsAccumulatedLosses2024-07-3109684616ns5:RetainedEarningsAccumulatedLosses2023-07-3109684616ns5:PlantMachinery2023-08-012024-07-3109684616ns5:FurnitureFittings2023-08-012024-07-3109684616ns5:ComputerEquipment2023-08-012024-07-3109684616ns5:PlantMachinery2023-07-3109684616ns5:FurnitureFittings2023-07-3109684616ns5:ComputerEquipment2023-07-3109684616ns5:PlantMachinery2024-07-3109684616ns5:FurnitureFittings2024-07-3109684616ns5:ComputerEquipment2024-07-3109684616ns5:PlantMachinery2023-07-3109684616ns5:FurnitureFittings2023-07-3109684616ns5:ComputerEquipment2023-07-3109684616ns5:WithinOneYearns5:CurrentFinancialInstruments2024-07-3109684616ns5:WithinOneYearns5:CurrentFinancialInstruments2023-07-3109684616ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2024-07-3109684616ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2023-07-3109684616ns10:OrdinaryShareClass12024-07-3109684616ns5:RetainedEarningsAccumulatedLosses2023-07-3109684616ns5:RetainedEarningsAccumulatedLosses2023-08-012024-07-31
REGISTERED NUMBER: 09684616 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 July 2024

for

The Black Boy Hotel Ltd

The Black Boy Hotel Ltd (Registered number: 09684616)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Black Boy Hotel Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTOR: T Ashton





REGISTERED OFFICE: Bowland Road
Wythenshawe
Manchester
M23 1JX





REGISTERED NUMBER: 09684616 (England and Wales)





ACCOUNTANTS: Emmerson Accountancy Ltd
Atlantic Business Centre
Atlantic Street
Altrincham
Cheshire
WA14 5NQ

The Black Boy Hotel Ltd (Registered number: 09684616)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 50,949 54,864

CURRENT ASSETS
Stocks 12,364 13,755
Debtors 5 3,458 3,994
Cash at bank and in hand 154,022 180,082
169,844 197,831
CREDITORS
Amounts falling due within one year 6 43,648 40,488
NET CURRENT ASSETS 126,196 157,343
TOTAL ASSETS LESS CURRENT
LIABILITIES

177,145

212,207

CREDITORS
Amounts falling due after more than one year 7 19,278 28,806
NET ASSETS 157,867 183,401

CAPITAL AND RESERVES
Called up share capital 8 3 3
Retained earnings 9 157,864 183,398
SHAREHOLDERS' FUNDS 157,867 183,401

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

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

The director acknowledges his 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.

The Black Boy Hotel Ltd (Registered number: 09684616)

Balance Sheet - continued
31 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 director and authorised for issue on 23 April 2025 and were signed by:





T Ashton - Director


The Black Boy Hotel Ltd (Registered number: 09684616)

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

1. STATUTORY INFORMATION

The Black Boy Hotel Ltd is a private company, limited by shares , registered in England and Wales. 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.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on reducing balance

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

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 9 ) .

The Black Boy Hotel Ltd (Registered number: 09684616)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 August 2023 4,130 74,455 14,123 92,708
Additions - 5,845 - 5,845
At 31 July 2024 4,130 80,300 14,123 98,553
DEPRECIATION
At 1 August 2023 1,194 29,068 7,582 37,844
Charge for year 440 7,685 1,635 9,760
At 31 July 2024 1,634 36,753 9,217 47,604
NET BOOK VALUE
At 31 July 2024 2,496 43,547 4,906 50,949
At 31 July 2023 2,936 45,387 6,541 54,864

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Other debtors 1,960 1,960
Prepayments 1,498 2,034
3,458 3,994

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade creditors 16,207 4,538
Tax 13,906 28,413
Social security and other taxes (233 ) (64 )
VAT 10,597 4,364
Directors' current accounts 86 63
Accrued expenses 3,085 3,174
43,648 40,488

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Other loans - 1-2 years 19,278 28,806

The Black Boy Hotel Ltd (Registered number: 09684616)

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

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £    £   
3 Ordinary 1 3 3

9. RESERVES
Retained
earnings
£   

At 1 August 2023 183,398
Profit for the year 46,106
Dividends (71,640 )
At 31 July 2024 157,864