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REGISTERED NUMBER: SC435235 (Scotland)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

Blacklock & Douglas Limited

Blacklock & Douglas Limited (Registered number: SC435235)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Blacklock & Douglas Limited

Company Information
for the Year Ended 31 October 2024







DIRECTORS: S Patterson
Mrs J L Patterson





REGISTERED OFFICE: 47-49 The Square
Kelso
Roxburghshire
TD5 7HW





REGISTERED NUMBER: SC435235 (Scotland)





ACCOUNTANTS: EQ Accountants Ltd
47-49 The Square
Kelso
Roxburghshire
TD5 7HW

Blacklock & Douglas Limited (Registered number: SC435235)

Statement of Financial Position
31 October 2024

31/10/24 31/10/23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 129,155 122,620
129,155 122,620

CURRENT ASSETS
Inventories 104,167 2,500
Debtors 6 277,270 387,866
Cash at bank 276,948 325,803
658,385 716,169
CREDITORS
Amounts falling due within one year 7 223,800 196,295
NET CURRENT ASSETS 434,585 519,874
TOTAL ASSETS LESS CURRENT
LIABILITIES

563,740

642,494

CREDITORS
Amounts falling due after more than one
year

8

(40,584

)

(49,806

)

PROVISIONS FOR LIABILITIES (22,500 ) (20,500 )
NET ASSETS 500,656 572,188

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 500,556 572,088
SHAREHOLDERS' FUNDS 500,656 572,188

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

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

Blacklock & Douglas Limited (Registered number: SC435235)

Statement of Financial Position - continued
31 October 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 30 April 2025 and were signed on its behalf by:





S Patterson - Director


Blacklock & Douglas Limited (Registered number: SC435235)

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

1. STATUTORY INFORMATION

Blacklock & Douglas 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

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

Stocks
Inventories 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Blacklock & Douglas Limited (Registered number: SC435235)

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

2. ACCOUNTING POLICIES - continued

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 16 (2023 - 17 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 80,000
AMORTISATION
At 1 November 2023
and 31 October 2024 80,000
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 -

5. PROPERTY, PLANT AND EQUIPMENT
Freehold Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 November 2023 40,000 9,673 126,111 841 176,625
Additions - 664 30,190 - 30,854
At 31 October 2024 40,000 10,337 156,301 841 207,479
DEPRECIATION
At 1 November 2023 - 6,086 47,246 673 54,005
Charge for year - 923 23,354 42 24,319
At 31 October 2024 - 7,009 70,600 715 78,324
NET BOOK VALUE
At 31 October 2024 40,000 3,328 85,701 126 129,155
At 31 October 2023 40,000 3,587 78,865 168 122,620

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/10/24 31/10/23
£    £   
Trade debtors 117,221 221,246
Other debtors 160,049 166,620
277,270 387,866

Blacklock & Douglas Limited (Registered number: SC435235)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/10/24 31/10/23
£    £   
Bank loans and overdrafts 9,000 9,000
Hire purchase contracts 19,443 17,718
Trade creditors 92,801 106,071
Taxation and social security 51,851 28,342
Other creditors 50,705 35,164
223,800 196,295

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/10/24 31/10/23
£    £   
Hire purchase contracts 35,318 35,540
Other creditors 5,266 14,266
40,584 49,806

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S Patterson.