Registered number
04982179
BLACK ARCHITECTURE LIMITED
Filleted Accounts
28 February 2025
BLACK ARCHITECTURE LIMITED
Registered number: 04982179
Balance Sheet
as at 28 February 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 22,963 27,338
Current assets
Work-in-progress 45,180 11,846
Debtors 4 53,415 91,320
Investments held as current assets 5 2,500 2,500
Cash at bank and in hand 208,848 271,286
309,943 376,952
Creditors: amounts falling due within one year 6 (32,095) (46,639)
Net current assets 277,848 330,313
Net assets 300,811 357,651
Capital and reserves
Called up share capital 100 100
Profit and loss account 300,711 357,551
Shareholders' funds 300,811 357,651
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.
Steven Burr
Director
Approved by the board on 14 May 2025
BLACK ARCHITECTURE LIMITED
Notes to the Accounts
for the year ended 28 February 2025
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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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 18% reducing balance
Fixtures, fittings, tools and equipment 18% reducing balance
Investments
Listed investments are measured at fair value.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
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. Current tax assets and liabilities are not discounted.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 6 7
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 March 2024 178,582
Additions 666
At 28 February 2025 179,248
Depreciation
At 1 March 2024 151,244
Charge for the year 5,041
At 28 February 2025 156,285
Net book value
At 28 February 2025 22,963
At 29 February 2024 27,338
4 Debtors 2025 2024
£ £
Trade debtors 33,784 73,631
Prepayments 7,777 5,835
Other debtors 11,854 11,854
53,415 91,320
5 Investments held as current assets 2025 2024
£ £
Fair value
Listed investments 2,500 2,500
6 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors (695) 7,585
Accruals 2,274 2,230
Taxation and social security costs 30,516 36,824
32,095 46,639
7 Related party transactions
The Director-Shareholders have drawn down their remuneration through a mixture of salary and dividends, in equal amounts to one another which does not necessarily commercially represent their actual shareholdings
8 Controlling party
The ultimate controlling party is Ms Christine Pearce.
9 Other information
BLACK ARCHITECTURE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
Lion House
3 Plough Yard
London
EC2A 3LP
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