Company registration number 13495480 (England and Wales)
Black Rock Leisure Limited
Unaudited financial statements
For the year ended 31 July 2025
Black Rock Leisure Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
Black Rock Leisure Limited
Statement of financial position
As at 31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
-
0
30
Cash at bank and in hand
23,160
11,578
23,160
11,608
Creditors: amounts falling due within one year
4
(23,306)
(11,630)
Net current liabilities
(146)
(22)
Capital and reserves
Called up share capital
30
30
Profit and loss reserves
(176)
(52)
Total equity
(146)
(22)

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 29 September 2025
K J Barnes
Director
Company registration number 13495480 (England and Wales)
Black Rock Leisure Limited
Notes to the financial statements
For the year ended 31 July 2025
- 2 -
1
Accounting policies
Company information

Black Rock Leisure Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 15a, School Street Trading Estate, Hazel Grove, Stockport, Cheshire, SK7 4RA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue from rentals of property are recognised when the amount of revenue can be measured reliably, it is probable that the economical benefits associated with the transactions will flow to the entity and the costs incurred in respect of the transaction can be measured reliably.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and cash at bank.

1.4
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 statement of financial position 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 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 financing 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.

Black Rock Leisure Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
-
0
30
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,309
-
0
Other creditors
21,997
11,630
23,306
11,630
Black Rock Leisure Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
- 4 -
5
Directors' transactions

The advance is unsecured, repayable on demand and interest is charged at HMRC's official rate of interest per annum, where the balance exceeds £10,000.

Description
% Rate
Opening balance
Amounts repaid
Closing balance
£
£
£
Directors loan account
-
30
(30)
-
30
(30)
-
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