Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 08684067 Mr Richard Steel Mr Mark Steel Hallion Mrs Claire Steel Hallion iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08684067 2023-12-31 08684067 2024-12-31 08684067 2024-01-01 2024-12-31 08684067 frs-core:CurrentFinancialInstruments 2024-12-31 08684067 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 08684067 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08684067 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 08684067 frs-core:PlantMachinery 2024-12-31 08684067 frs-core:PlantMachinery 2024-01-01 2024-12-31 08684067 frs-core:PlantMachinery 2023-12-31 08684067 frs-core:ShareCapital 2024-12-31 08684067 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08684067 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08684067 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08684067 frs-bus:SmallEntities 2024-01-01 2024-12-31 08684067 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08684067 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08684067 frs-bus:Director1 2024-01-01 2024-12-31 08684067 frs-bus:Director2 2024-01-01 2024-12-31 08684067 frs-bus:Director3 2024-01-01 2024-12-31 08684067 frs-countries:EnglandWales 2024-01-01 2024-12-31 08684067 2022-12-31 08684067 2023-12-31 08684067 2023-01-01 2023-12-31 08684067 frs-core:CurrentFinancialInstruments 2023-12-31 08684067 frs-core:ShareCapital 2023-12-31 08684067 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08684067
Blackwater Equestrian Centre Limited
Financial Statements
For The Year Ended 31 December 2024
Blackwater Equestrian Centre Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Blackwater Equestrian Centre Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 08684067

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 286,277 |  | 287,676
|  |  | 286,277 |  | 287,676
CURRENT ASSETS
Cash at bank and in hand |  | 854 |  | 1,890 |
|  | 854 |  | 1,890 |
Creditors: Amounts Falling Due Within One Year | 6 | (103,059 ) |  | (41,612 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (102,205 ) |  | (39,722 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 184,072 |  | 247,954
NET ASSETS |  |  | 184,072 |  | 247,954
CAPITAL AND RESERVES
Called up share capital | 7 |  | 250,100 |  | 250,100
Profit and Loss Account |  |  | (66,028 ) |  | (2,146 )
SHAREHOLDERS' FUNDS |  |  | 184,072 |  | 247,954

For the year ending 31 December 2024 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Claire Steel Hallion Director
29th September 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Blackwater Equestrian Centre Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Blackwater Equestrian Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08684067 . The registered office is Blackwater Equestrian , Foxes Lane, Wellow, Romsey, Hampshire, SO51 6EA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | Nil
Plant & Machinery | 15% RBB

2.4. Financial Instruments
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
...CONTINUED
Page 2
Page 3
Blackwater Equestrian Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.4. Financial Instruments - continued
Debt Instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are present as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once the yare no longer at the discretion of the company.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 4)
6 4
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 January 2024 | 278,349 | 46,553 | 324,902
As at 31 December 2024 | 278,349 | 46,553 | 324,902
Depreciation
As at 1 January 2024 | - | 37,226 | 37,226
Provided during the period | - | 1,399 | 1,399
As at 31 December 2024 | - | 38,625 | 38,625
Net Book Value
As at 31 December 2024 | 278,349 | 7,928 | 286,277
As at 1 January 2024 | 278,349 | 9,327 | 287,676

5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Other creditors | - |  | 8,949
Directors' loan accounts | 103,059 |  | 32,663
| 103,059 |  | 41,612

7. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 250,100 |  | 250,100

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