1 July 2023 true No description of principal activity Taxfiler 2024.6 09643589business:PrivateLimitedCompanyLtd2023-07-012024-06-30 096435892023-06-30 09643589business:EntityNoLongerTradingButTradedInPast2023-07-012024-06-30 096435892023-07-012024-06-30 09643589business:AuditExemptWithAccountantsReport2023-07-012024-06-30 09643589business:FilletedAccounts2023-07-012024-06-30 096435892024-06-30 09643589business:Director12023-07-012024-06-30 09643589business:Director22023-07-012024-06-30 09643589business:RegisteredOffice2023-07-012024-06-30 096435892023-06-30 09643589core:WithinOneYear2024-06-30 09643589core:WithinOneYear2023-06-30 09643589core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 09643589core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 09643589core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 09643589core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 09643589core:PreviouslyStatedAmount2024-06-30 09643589core:PreviouslyStatedAmount2023-06-30 09643589business:SmallEntities2023-07-012024-06-30 09643589countries:EnglandWales2023-07-012024-06-30 09643589core:ComputerEquipment2023-07-012024-06-30 09643589core:ComputerEquipment2023-06-30 09643589core:ComputerEquipment2024-06-30 096435892022-07-012023-06-30 iso4217:GBP xbrli:pure
Company Registration No. 09643589 (England and Wales)
BLACK & WHITE FINANCIAL LTD Unaudited accounts for the year ended 30 June 2024
BLACK & WHITE FINANCIAL LTD Unaudited accounts Contents
Page
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BLACK & WHITE FINANCIAL LTD Company Information for the year ended 30 June 2024
Directors
Mr J White Ms K Bexon-White
Company Number
09643589 (England and Wales)
Registered Office
82 MEDWAY CROWBOROUGH TN6 2DP UNITED KINGDOM
Accountants
Rustrick Accountants Limited 380A New Hythe lane Larkfield Maidstone Kent ME20 6RZ
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BLACK & WHITE FINANCIAL LTD Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Cash at bank and in hand
18 
20 
Creditors: amounts falling due within one year
(263)
107 
Net current (liabilities)/assets
(245)
127 
Net (liabilities)/assets
(245)
127 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(345)
27 
Shareholders' funds
(245)
127 
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2025 and were signed on its behalf by
Mr J White Director Company Registration No. 09643589
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BLACK & WHITE FINANCIAL LTD Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
BLACK & WHITE FINANCIAL LTD is a private company, limited by shares, registered in England and Wales, registration number 09643589. The registered office is 82 MEDWAY, CROWBOROUGH, TN6 2DP, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% straight line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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BLACK & WHITE FINANCIAL LTD Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 July 2023
400 
At 30 June 2024
400 
Depreciation
At 1 July 2023
400 
At 30 June 2024
400 
Net book value
At 30 June 2024
- 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Loans from directors
263 
(587)
Accruals
- 
480 
263 
(107)
6
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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