Company registration number 11044701 (England and Wales)
BLACK HORSE KF LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
BLACK HORSE KF LTD
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
BLACK HORSE KF LTD
STATEMENT OF FINANCIAL POSITION
AS AT
31 JANUARY 2025
31 January 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
426,131
439,923
Current assets
Stocks
24,500
17,816
Debtors
4
410,662
341,888
Cash at bank and in hand
59,283
82,845
494,445
442,549
Creditors: amounts falling due within one year
5
(552,620)
(538,340)
Net current liabilities
(58,175)
(95,791)
Total assets less current liabilities
367,956
344,132
Creditors: amounts falling due after more than one year
6
(24,860)
(35,134)
Net assets
343,096
308,998
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
342,996
308,898
Total equity
343,096
308,998
BLACK HORSE KF LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 JANUARY 2025
31 January 2025
- 2 -

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

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

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 23 July 2025 and are signed on its behalf by:
P Barker
Director
Company registration number 11044701 (England and Wales)
BLACK HORSE KF LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 3 -
1
Accounting policies
Company information

Black Horse KF Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit A1 Empire House, 11 Mulcture Hall Road, Halifax, HX1 1SP. The principal place of business is 7 Lumley Lane, Kirkby Fleetham, Northallerton, North Yorkshire, DL7 OSH.

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

Turnover re presents the fair value of the consideration receivable for goods and services provided in the normal course of business, and is shown net of VAT. Turnover is recognised on the provision of goods and services.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
No depreciation
Fixtures and fittings
20% reducing balance
Computers
20% straightline basis
Motor vehicles
20% straightline basis
1.4
Stocks

Stocks are stated at the lower of cost and net realisable value.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

BLACK HORSE KF LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 4 -
2
Employees

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

2025
2024
Number
Number
Total
43
39
3
Tangible fixed assets
Leasehold improvements
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 February 2024
218,004
367,996
-
0
26,264
612,264
Additions
-
0
27,286
10,567
-
0
37,853
At 31 January 2025
218,004
395,282
10,567
26,264
650,117
Depreciation and impairment
At 1 February 2024
-
0
157,020
-
0
15,321
172,341
Depreciation charged in the year
-
0
45,688
704
5,253
51,645
At 31 January 2025
-
0
202,708
704
20,574
223,986
Carrying amount
At 31 January 2025
218,004
192,574
9,863
5,690
426,131
At 31 January 2024
218,004
210,976
-
0
10,943
439,923
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
394,416
339,239
Prepayments and accrued income
16,246
2,649
410,662
341,888
BLACK HORSE KF LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,556
5,556
Obligations under finance leases
4,718
4,718
Trade creditors
26,145
38,447
Corporation tax
12,168
8,634
Other taxation and social security
48,314
44,439
Other creditors
394,323
388,304
Accruals and deferred income
61,396
48,242
552,620
538,340

Obligations under finance leases are secured.

6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
24,074
29,630
Obligations under finance leases
786
5,504
24,860
35,134

Obligations under finance leases are secured.

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary shares of £1 each
100
100
100
100
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