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REGISTERED NUMBER: 09237047 (England and Wales)















Financial Statements for the Year Ended 30 September 2024

for

Pink And Black Limited

Pink And Black Limited (Registered number: 09237047)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Pink And Black Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: A S J Carroll





REGISTERED OFFICE: Dane John Works
Gordon Road
Canterbury
Kent
CT1 3PP





REGISTERED NUMBER: 09237047 (England and Wales)





ACCOUNTANTS: A.K & Co (Accountancy Services) Ltd
19 Victoria Terrace
Hove
East Sussex
BN3 2WB

Pink And Black Limited (Registered number: 09237047)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 485 16,031

CURRENT ASSETS
Stocks - 10,400
Debtors 5 1,784 21,546
Cash at bank and in hand 4,578 37,498
6,362 69,444
CREDITORS
Amounts falling due within one year 6 34,518 63,904
NET CURRENT (LIABILITIES)/ASSETS (28,156 ) 5,540
TOTAL ASSETS LESS CURRENT
LIABILITIES

(27,671

)

21,571

CREDITORS
Amounts falling due after more than one
year

7

10,911

26,277
NET LIABILITIES (38,582 ) (4,706 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (38,682 ) (4,806 )
(38,582 ) (4,706 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Pink And Black Limited (Registered number: 09237047)

Balance Sheet - continued
30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 June 2025 and were signed by:





A S J Carroll - Director


Pink And Black Limited (Registered number: 09237047)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Pink And Black 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 20% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pink And Black Limited (Registered number: 09237047)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2023 36,588 4,700 2,572 43,860
Disposals (36,588 ) (4,700 ) - (41,288 )
At 30 September 2024 - - 2,572 2,572
DEPRECIATION
At 1 October 2023 21,556 4,700 1,573 27,829
Charge for year - - 514 514
Eliminated on disposal (21,556 ) (4,700 ) - (26,256 )
At 30 September 2024 - - 2,087 2,087
NET BOOK VALUE
At 30 September 2024 - - 485 485
At 30 September 2023 15,032 - 999 16,031

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 October 2023 28,495
Disposals (28,495 )
At 30 September 2024 -
DEPRECIATION
At 1 October 2023 17,097
Eliminated on disposal (17,097 )
At 30 September 2024 -
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 11,398

Pink And Black Limited (Registered number: 09237047)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 1,125 1,125
Directors' current accounts - 19,153
Prepayments 659 1,268
1,784 21,546

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts - 5,850
Trade creditors 1 -
Tax 68 -
Social security and other taxes (34 ) 2,744
VAT 1,167 27,307
Directors' current accounts 23,316 18,003
34,518 63,904

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 10,911 16,667
Hire purchase contracts - 9,610
10,911 26,277