Company registration number SC365458
BLACK ISLE PROJECTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
BLACK ISLE PROJECTS LIMITED
COMPANY INFORMATION
Director
Mr T R Pearson
Company number
SC365458
Registered office
Achnagarrie
Cromarty
Ross-shire
IV11 8XX
Accountants
MacKenzie Kerr Limited
Redwood
19 Culduthel Road
Inverness
IV2 4AA
BLACK ISLE PROJECTS LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS
Page
Chartered Accountants' report
1
Profit and loss account
2
Balance sheet and notes to the financial statements
3 - 4
The following pages do not form part of the statutory financial statements:
Detailed trading and profit and loss account
BLACK ISLE PROJECTS LIMITED
CHARTERED ACCOUNTANTS REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF BLACK ISLE PROJECTS LIMITED
- 1 -
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Black Isle Projects Limited for the year ended 30 September 2024, which comprise the profit and loss account and the balance sheet, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.
This report is made solely to the board of directors of Black Isle Projects Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Black Isle Projects Limited and state those matters that we have agreed to state to the board of directors of Black Isle Projects Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Black Isle Projects Limited and its board of directors as a body, for our work or for this report.
It is your duty to ensure that Black Isle Projects Limited has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Black Isle Projects Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Black Isle Projects Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
MacKenzie Kerr Limited
Redwood
19 Culduthel Road
Inverness
IV2 4AA
5 March 2025
BLACK ISLE PROJECTS LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 2 -
2024
2023
£
£
Turnover
48,446
48,675
Depreciation and other amounts written off assets
(217)
(76)
Other charges
(17,682)
(15,576)
Tax
(5,724)
(6,292)
Profit
24,823
26,731
BLACK ISLE PROJECTS LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2024
30 September 2024
- 3 -
2024
2023
£
£
£
£
Fixed assets
980,651
980,229
Current assets
14,395
9,788
Prepayments and accrued income
101
162
Creditors: amounts falling due within one year
(676,731)
(696,586)
Net current liabilities
(662,235)
(686,636)
Total assets less current liabilities
318,416
293,593
Net assets
318,416
293,593
Capital and reserves
318,416
293,593
Notes to the financial statements
1
Employees
The average number of persons, including directors, employed by the company during the year was as follows:
2024
2023
Number
Number
Employees
1
1
Black Isle Projects Limited is a private company limited by shares incorporated in Scotland. The registered office is Achnagarrie, Cromarty, Ross-shire, IV11 8XX.
For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.
BLACK ISLE PROJECTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2024
30 September 2024
- 4 -
The financial statements were approved and signed by the director and authorised for issue on 5 March 2025
Mr T R Pearson
Director
Company registration number SC365458