IRIS Accounts Production v24.3.2.46 09951502 Board of Directors 1.2.24 31.1.25 31.1.25 false true false false true false Fair value model A Ordinary 1.00000 B Ordinary 1.00000 C Ordinary 1.00000 D Ordinary 1.00000 E Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh099515022024-01-31099515022025-01-31099515022024-02-012025-01-31099515022023-01-31099515022023-02-012024-01-31099515022024-01-3109951502ns15:EnglandWales2024-02-012025-01-3109951502ns14:PoundSterling2024-02-012025-01-3109951502ns10:Director12024-02-012025-01-3109951502ns10:PrivateLimitedCompanyLtd2024-02-012025-01-3109951502ns10:SmallEntities2024-02-012025-01-3109951502ns10:AuditExempt-NoAccountantsReport2024-02-012025-01-3109951502ns10:SmallCompaniesRegimeForDirectorsReport2024-02-012025-01-3109951502ns10:SmallCompaniesRegimeForAccounts2024-02-012025-01-3109951502ns10:FullAccounts2024-02-012025-01-3109951502ns10:OrdinaryShareClass12024-02-012025-01-3109951502ns10:OrdinaryShareClass22024-02-012025-01-3109951502ns10:OrdinaryShareClass32024-02-012025-01-3109951502ns10:OrdinaryShareClass42024-02-012025-01-3109951502ns10:OrdinaryShareClass52024-02-012025-01-3109951502ns10:Director22024-02-012025-01-3109951502ns10:RegisteredOffice2024-02-012025-01-3109951502ns5:CurrentFinancialInstruments2025-01-3109951502ns5:CurrentFinancialInstruments2024-01-3109951502ns5:Non-currentFinancialInstruments2025-01-3109951502ns5:Non-currentFinancialInstruments2024-01-3109951502ns5:ShareCapital2025-01-3109951502ns5:ShareCapital2024-01-3109951502ns5:FurtherSpecificReserve3ComponentTotalEquity2025-01-3109951502ns5:FurtherSpecificReserve3ComponentTotalEquity2024-01-3109951502ns5:RetainedEarningsAccumulatedLosses2025-01-3109951502ns5:RetainedEarningsAccumulatedLosses2024-01-3109951502ns5:MotorVehicles2024-02-012025-01-3109951502ns5:ComputerEquipment2024-02-012025-01-3109951502ns5:MotorVehicles2024-01-3109951502ns5:ComputerEquipment2024-01-3109951502ns5:MotorVehicles2025-01-3109951502ns5:ComputerEquipment2025-01-3109951502ns5:MotorVehicles2024-01-3109951502ns5:ComputerEquipment2024-01-3109951502ns5:CostValuation2024-01-3109951502ns5:AdditionsToInvestments2025-01-3109951502ns5:RevaluationsIncreaseDecreaseInInvestments2025-01-3109951502ns5:CostValuation2025-01-3109951502ns10:OrdinaryShareClass12025-01-3109951502ns10:OrdinaryShareClass22025-01-3109951502ns10:OrdinaryShareClass32025-01-3109951502ns10:OrdinaryShareClass42025-01-3109951502ns10:OrdinaryShareClass52025-01-3109951502ns5:FurtherSpecificReserve3ComponentTotalEquity2024-01-31
REGISTERED NUMBER: 09951502 (England and Wales)








Unaudited Financial Statements

for the Year Ended 31 January 2025

for

Black Wallaroo Limited

Black Wallaroo Limited (Registered number: 09951502)

Contents of the Financial Statements
for the Year Ended 31 January 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Black Wallaroo Limited

Company Information
for the Year Ended 31 January 2025







DIRECTORS: D W D Hartley
Mrs P J Hartley





REGISTERED OFFICE: Church Cottage Church Road
North Waltham
Basingstoke
RG25 2BL





REGISTERED NUMBER: 09951502 (England and Wales)





ACCOUNTANTS: Lane Monnington Welton
Chartered Accountants
Riverside View
Basing Road
Old Basing
Basingstoke
Hampshire
RG24 7AL

Black Wallaroo Limited (Registered number: 09951502)

Balance Sheet
31 January 2025

31.1.25 31.1.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,789 21,094
Investments 5 279,485 115,770
Investment property 6 1,805,000 1,820,000
2,101,274 1,956,864

CURRENT ASSETS
Cash at bank 25,867 45,423

CREDITORS
Amounts falling due within one year 7 8,597 3,950
NET CURRENT ASSETS 17,270 41,473
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,118,544

1,998,337

CREDITORS
Amounts falling due after more than one
year

8

2,065,355

1,974,755
NET ASSETS 53,189 23,582

CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair value reserve 10 7,709 7,392
Retained earnings 45,380 16,090
SHAREHOLDERS' FUNDS 53,189 23,582

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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 Wallaroo Limited (Registered number: 09951502)

Balance Sheet - continued
31 January 2025


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 29 April 2025 and were signed on its behalf by:





D W D Hartley - Director


Black Wallaroo Limited (Registered number: 09951502)

Notes to the Financial Statements
for the Year Ended 31 January 2025


1. STATUTORY INFORMATION

Black Wallaroo Limited 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 as modified by the revaluation of certain assets.

The accounts have been previously prepared in compliance with the provisions of Financial Reporting Standard 105, "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

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 reducing balance
Computer equipment - 33% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
Debtors and creditors payable/receivable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

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.


Black Wallaroo Limited (Registered number: 09951502)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025


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, adjusted for indexation where applicable.

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.

Impairment
Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 February 2024 37,500 - 37,500
Additions - 1,453 1,453
At 31 January 2025 37,500 1,453 38,953
DEPRECIATION
At 1 February 2024 16,406 - 16,406
Charge for year 5,274 484 5,758
At 31 January 2025 21,680 484 22,164
NET BOOK VALUE
At 31 January 2025 15,820 969 16,789
At 31 January 2024 21,094 - 21,094

Black Wallaroo Limited (Registered number: 09951502)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025


5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 February 2024 115,770
Additions 159,181
Revaluations 4,534
At 31 January 2025 279,485
NET BOOK VALUE
At 31 January 2025 279,485
At 31 January 2024 115,770

Cost or valuation at 31 January 2025 is represented by:

Other
investments
£   
Valuation in 2024 3,175
Valuation in 2025 4,534
Cost 271,776
279,485

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2024 1,820,000
Revaluations (15,000 )
At 31 January 2025 1,805,000
NET BOOK VALUE
At 31 January 2025 1,805,000
At 31 January 2024 1,820,000


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Taxation and social security 5,136 -
Other creditors 3,461 3,950
8,597 3,950

Black Wallaroo Limited (Registered number: 09951502)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.25 31.1.24
£    £   
Other creditors 2,065,355 1,974,755

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.25 31.1.24
value: £    £   
20 A Ordinary £1 20 20
20 B Ordinary £1 20 20
20 C Ordinary £1 20 20
20 D Ordinary £1 20 20
20 E Ordinary £1 20 20
100 100

10. RESERVES
Fair
value
reserve
£   
At 1 February 2024 7,392
Property revaluation (4,217 )
Investment revaluation 4,534

At 31 January 2025 7,709