Registered number
14109239
Black Tor Property Ltd
Unaudited Filleted Accounts
31 October 2024
Black Tor Property Ltd
Registered number: 14109239
Balance Sheet
as at 31 October 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 379 568
Investments 4 270,000 267,500
270,379 268,068
Current assets
Debtors 5 289 168
Cash at bank and in hand 17,897 10,365
18,186 10,533
Creditors: amounts falling due within one year 6 (286,055) (283,912)
Net current liabilities (267,869) (273,379)
Total assets less current liabilities 2,510 (5,311)
Provisions for liabilities (546) (107)
Net assets/(liabilities) 1,964 (5,418)
Capital and reserves
Called up share capital 100 100
Profit and loss account 1,864 (5,518)
Shareholders' funds 1,964 (5,418)
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.
Mrs C Dunn
Director
Approved by the board on 2 May 2025
Black Tor Property Ltd
Notes to the Accounts
for the year ended 31 October 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).The financial statements are presented in sterling which is the functional currency of the company and are rounded to the nearest £.
Turnover
The company has no turnover, as such its income is all rent received from rental properties. Rent is to be recognised in the accounts in the year to which it relates.
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:
Plant and machinery over 4 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable and payable within one year are recorded at transaction price. Any losses from impairment are recognised in the profit and loss account in other administrative expenses.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2023 757
At 31 October 2024 757
Depreciation
At 1 November 2023 189
Charge for the year 189
At 31 October 2024 378
Net book value
At 31 October 2024 379
At 31 October 2023 568
4 Investments
Other
investments
£
Cost
At 1 November 2023 267,500
Revaluation 2,500
At 31 October 2024 270,000
Investment properties are carried at fair value with gains/losses recognised in the profit and loss account. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

All investment properties' fair value could be measured reliably without undue cost or effort. At the year end the Director, Mr R Dunn, has assessed the fair value of each property and this is reflected in the cumulative carring amount.
5 Debtors 2024 2023
£ £
Other debtors 289 168
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors - 101
Taxation and social security costs 1,706 1,336
Other creditors 284,349 282,475
286,055 283,912
7 Other information
Black Tor Property Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Fairfield House
Dowland
Winkleigh
Devon
EX19 8PB
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