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Registered number: 03734779 BLACK MOUNTAIN SERVICES (UK) LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
BLACK MOUNTAIN SERVICES (UK) LTD REGISTERED NUMBER: 03734779 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | - |  | 3,899
Investments | 6 |  | 25,000 |  | -
|  |  | 25,000 |  | 3,899
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 581,948 |  | 643,969 |
Cash at bank and in hand | 8 | 148,507 |  | 146,081 |
|  | 730,455 |  | 790,050 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 9 | (400,179) |  | (610,506) |
Net current assets |  |  | 330,276 |  | 179,544
Deferred tax | 10 |  | - |  | (405)
Net assets |  |  | 355,276 |  | 183,038
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 3,000 |  | 3,000
Profit and loss account |  |  | 352,276 |  | 180,038
|  |  | 355,276 |  | 183,038
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BLACK MOUNTAIN SERVICES (UK) LTD REGISTERED NUMBER: 03734779 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
N A Campbell
Director
Date: 12 September 2025
The notes on pages 3 to 9 form part of these financial statements. Page 2
BLACK MOUNTAIN SERVICES (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Black Mountain Services (UK) Ltd is a limited liability company incorporated in England and Wales. The address of its registered office is The Office, Worting House, Church Lane, Worting, Basingstoke, England, RG23 8PX. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors have made an assessment in preparing these financial statements as to whether the company is a going concern and have concluded that given the current trading, available finance and future prospects, there are no material uncertainties that may cast into doubt the company's ability to continue as a going concern.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Page 3
BLACK MOUNTAIN SERVICES (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.5 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 4
BLACK MOUNTAIN SERVICES (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.7 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 20% or 33% straight line basis
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 5
BLACK MOUNTAIN SERVICES (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.13 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, including directors, during the year was 15 (2023 - 15).
4. | Intangible assets
|  | Development costs
|  | £
| Cost |
| At 1 January 2024 | 523,062
| At 31 December 2024 | 523,062
| Amortisation |
| At 1 January 2024 | 523,062
| At 31 December 2024 | 523,062
| Net book value |
| At 31 December 2024 | -
| At 31 December 2023 | -
Page 6
BLACK MOUNTAIN SERVICES (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 January 2024 | 115,300
| At 31 December 2024 | 115,300
| Depreciation |
| At 1 January 2024 | 111,401
| Charge for the year on owned assets | 3,899
| At 31 December 2024 | 115,300
| Net book value |
| At 31 December 2024 | -
| At 31 December 2023 | 3,899
6. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| Additions | 25,000
| At 31 December 2024 | 25,000
Page 7
BLACK MOUNTAIN SERVICES (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 108,633 | 437,001
| Amounts owed by group undertakings | 465,333 | 139,349
| Other debtors | 3,300 | 17,865
| Prepayments and accrued income | 4,682 | 49,754
|  | 581,948 | 643,969
8. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 148,507 | 146,081
9. | Creditors: amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 210,892 | 243,804
| Bills of exchange | 704 | 695
| Amounts owed to group undertakings | 191 | 173,355
| Corporation tax | 19,024 | 43,162
| Other taxation and social security | 32,058 | 43,145
| Other creditors | 104,933 | 20,344
| Accruals and deferred income | 32,377 | 86,001
|  | 400,179 | 610,506
Page 8
BLACK MOUNTAIN SERVICES (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
10. | Deferred taxation
|  | 2024 | 2023
|  | £ | £
| At beginning of year | (405) | (1,552)
| Charged to profit or loss | 405 | 1,147
| At end of year | - | (405)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Accelerated capital allowances | - | (405)
|  | - | (405)
11. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 3,000 (2023 - 3,000) Ordinary shares of £1.00 each | 3,000 | 3,000
12. | Related party transactions
| The Company is exempt from disclosing related party transactions with other 100% owned members of the group headed by Charnwood Management Limited by virtue of FRS 102 section 33.1A. Balances due from and to members of the Group are disclosed in notes 8 and 10.
13. | Controlling party
The company is controlled by Black Mountain (International) Limited by virtue of its majority shareholding. The ultimate controlling party is Charnwood Management Limited, a company incorporated in Hong Kong.
Page 9