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BLACK BOX DONUTS LTD

Registered Number
NI664688
(Northern Ireland)

Unaudited Financial Statements for the Year ended
30 September 2024

BLACK BOX DONUTS LTD
Company Information
for the year from 1 October 2023 to 30 September 2024

Director | MCKIBBIN, Darren

Registered Address | 63a Castlewellan Road
| Unit 20
| Newcastle
| BT33 0JX

Registered Number | NI664688 (Northern Ireland)

BLACK BOX DONUTS LTD
Balance Sheet as at
30 September 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 142,944 |  |  |  | 197,139
|  |  |  | 142,944 |  |  |  | 197,139
Current assets |  |  |  |  |  |  |  |
Stocks |  | 31,453 |  |  |  | 22,343 |  |
Debtors |  | 93,709 |  |  |  | 58,850 |  |
Cash at bank and on hand |  | 10,254 |  |  |  | 1,951 |  |
|  | 135,416 |  |  |  | 83,144 |  |
Creditors amounts falling due within one year | 4 | (344,856) |  |  |  | (270,343) |  |
Net current assets (liabilities) |  |  |  | (209,440) |  |  |  | (187,199)
Total assets less current liabilities |  |  |  | (66,496) |  |  |  | 9,940
Creditors amounts falling due after one year |  |  |  | (28,286) |  |  |  | (53,552)
Provisions for liabilities |  |  |  | (27,159) |  |  |  | (37,456)
Net assets |  |  |  | (121,941) |  |  |  | (81,068)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 10 |  |  |  | 10
Profit and loss account |  |  |  | (121,951) |  |  |  | (81,078)
Shareholders' funds |  |  |  | (121,941) |  |  |  | (81,068)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 1 September 2025, and are signed on its behalf by:
MCKIBBIN, Darren Director Registered Company No. NI664688

BLACK BOX DONUTS LTD
Notes to the Financial Statements
for the year ended 30 September 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Turnover policy
--- | ---
| 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.

| Revenue from sale of goods
--- | ---
| 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.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 18 |  | 15

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 October 23 | 362,527
| Additions | (2,627)
| At 30 September 24 | 358,135
| Depreciation and impairment
| At 01 October 23 | 165,388
| Charge for year | 51,568
| At 30 September 24 | 215,191
| Net book value
| At 30 September 24 | 142,944
| At 30 September 23 | 197,139

4. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 89,846 |  | 56,635
| Bank borrowings and overdrafts | 44,627 |  | 23,148
| Taxation and social security | 61,860 |  | 41,198
| Finance lease and HP contracts | 5,384 |  | 5,870
| Other creditors | 113,222 |  | 113,975
| Accrued liabilities and deferred income | 29,917 |  | 29,517
| Total | 344,856 |  | 270,343

| 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.

5. | Obligations under finance leases
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 5,384 |  | 11,250