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REGISTERED NUMBER: 03403115 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

Black Katz Eddy (Holdings) Limited

Black Katz Eddy (Holdings) Limited (Registered number: 03403115)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Black Katz Eddy (Holdings) Limited

Company Information
for the Year Ended 31 October 2024







DIRECTORS: A N Black
P J Black





REGISTERED OFFICE: 94 Orchard Gate
Greenford
Middlesex
UB6 0QP





REGISTERED NUMBER: 03403115 (England and Wales)

Black Katz Eddy (Holdings) Limited (Registered number: 03403115)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 463
Investment property 5 1,974,187 1,974,187
1,974,187 1,974,650

CURRENT ASSETS
Debtors 6 545,525 355,258
Cash at bank 220,017 439,217
765,542 794,475
CREDITORS
Amounts falling due within one year 7 41,340 29,607
NET CURRENT ASSETS 724,202 764,868
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,698,389

2,739,518

PROVISIONS FOR LIABILITIES 199,285 179,064
NET ASSETS 2,499,104 2,560,454

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,499,004 2,560,354
SHAREHOLDERS' FUNDS 2,499,104 2,560,454

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Black Katz Eddy (Holdings) Limited (Registered number: 03403115)

Balance Sheet - continued
31 October 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2025 and were signed on its behalf by:





A N Black - Director


Black Katz Eddy (Holdings) Limited (Registered number: 03403115)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

Black Katz Eddy (Holdings) 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 as modified by the revaluation of certain assets.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents the total income receivable from the investments properties for the year net of value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Investment properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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

3. EMPLOYEES AND DIRECTORS

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

Black Katz Eddy (Holdings) Limited (Registered number: 03403115)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2023
and 31 October 2024 2,502
DEPRECIATION
At 1 November 2023 2,039
Charge for year 463
At 31 October 2024 2,502
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 463

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 November 2023
and 31 October 2024 1,974,187
NET BOOK VALUE
At 31 October 2024 1,974,187
At 31 October 2023 1,974,187

The investment properties were valued on an open market basis as at 31 October 2024 by the directors, with reference to market evidence for Greater London. If the investment properties had not been revalued they would have been included at a historical cost of £740,511 (2023 - £740,511).

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 297 257
Other debtors 65,000 -
Directors' loan accounts 400,000 275,000
Tax recoverable 78,125 78,125
Prepayments 2,103 1,876
545,525 355,258

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade creditors 1,222 10,375
Taxation and social security 7,448 3,805
Other creditors 32,670 15,427
41,340 29,607

Black Katz Eddy (Holdings) Limited (Registered number: 03403115)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2024 and 31 October 2023:

31.10.24 31.10.23
£    £   
A N Black
Balance outstanding at start of year 275,000 365,000
Amounts advanced 125,000 -
Amounts repaid - (90,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 400,000 275,000

The loan to Mr A Black is unsecured and interest-free.

9. ULTIMATE CONTROLLING PARTY

The immediate parent company is Eddy Black Group Limited (Company no: 12631890), a company registered in England and Wales. The ultimate parent company is Anblack Limited (Company no: 13651106), a company registered in England and Wales.

The ultimate controlling parties are Mr A N Black and Mrs P J Black.