Registered number
07387163
BLACK PEARL PROPERTY INVESTMENT LIMITED
Filleted Accounts
31 December 2024
BLACK PEARL PROPERTY INVESTMENT LIMITED
Registered number: 07387163
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 260 325
Current assets
Cash at bank and in hand 156 441
Creditors: amounts falling due within one year 4 (6,290) (6,410)
Net current liabilities (6,134) (5,969)
Net liabilities (5,874) (5,644)
Capital and reserves
Called up share capital 1,300 1,300
Profit and loss account (7,174) (6,944)
Shareholders' funds (5,874) (5,644)
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.
Aseel Jumah
Director
Approved by the board on 11 August 2025
BLACK PEARL PROPERTY INVESTMENT LIMITED
Notes to the Accounts
for the year ended 31 December 2024
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.
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:
Fixtures, fittings, tools and equipment over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2024 1,307
At 31 December 2024 1,307
Depreciation
At 1 January 2024 982
Charge for the year 65
At 31 December 2024 1,047
Net book value
At 31 December 2024 260
At 31 December 2023 325
4 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 200 200
Other creditors 6,090 6,210
6,290 6,410
5 Other information
BLACK PEARL PROPERTY INVESTMENT LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
39 Kingsbridge Drive
London
NW7 1GH
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