Registered number
SC673858
S Black Limited
Filleted Accounts
30 September 2024
S Black Limited
Registered number: SC673858
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 5,618 7,309
Investments 4 10,345 10,068
15,963 17,377
Current assets
Stocks 8,000 8,558
Debtors 5 17,150 17,150
Cash at bank and in hand 34,722 48,154
59,872 73,862
Creditors: amounts falling due within one year 6 (900) (7,570)
Net current assets 58,972 66,292
Total assets less current liabilities 74,935 83,669
Creditors: amounts falling due after more than one year 7 (7,050) (7,050)
Net assets 67,885 76,619
Capital and reserves
Called up share capital 100 100
Profit and loss account 67,785 76,519
Shareholders' funds 67,885 76,619
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S.Black
Director
Approved by the board on 6 May 2025
S Black Limited
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2023 12,384
At 30 September 2024 12,384
Depreciation
At 1 October 2023 5,075
Charge for the year 1,691
At 30 September 2024 6,766
Net book value
At 30 September 2024 5,618
At 30 September 2023 7,309
4 Investments
Other
investments
£
Cost
At 1 October 2023 10,068
Additions 277
At 30 September 2024 10,345
5 Debtors 2024 2023
£ £
Other debtors 17,150 17,150
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 900 900
Taxation and social security costs - 6,670
900 7,570
7 Creditors: amounts falling due after one year 2024 2023
£ £
Other creditors 7,050 7,050
8 Other information
S Black Limited is a private company limited by shares and incorporated in England. Its registered office is:
Tillenturk Farm
Torphins
Banchory
Aberdeenshire
AB31 4NT
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