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REGISTERED NUMBER: SC450604 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

Black Boots Enterprise Ltd

| Black Boots Enterprise Ltd (Registered number: SC450604) |

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Black Boots Enterprise Ltd |

Company Information

for the Year Ended 31 May 2025

| DIRECTOR: | Ms M Reid

| REGISTERED OFFICE: | 145 Mid Stocket Road

| Aberdeen

| AB15 5LY

| REGISTERED NUMBER: | SC450604 (Scotland)

| ACCOUNTANTS: | SBP

| Accountants

| 9 Carmelite Street

| Banff

| Aberdeenshire

| AB45 1AF

| Black Boots Enterprise Ltd (Registered number: SC450604) |

Balance Sheet

31 May 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 248,470 |  | 248,470 |  |

CURRENT ASSETS

Debtors | 5 | 263 |  | 229 |  |

Cash at bank | 2,826 |  | 31,658 |  |

3,089 |  | 31,887 |  |

CREDITORS

Amounts falling due within one year | 6 | 242,433 |  | 242,214 |  |

NET CURRENT LIABILITIES | (239,344 | ) | (210,327 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 9,126 |  | 38,143 |  |

CAPITAL AND RESERVES

Called up share capital | 5 |  | 5 |  |

Retained earnings | 7 | 9,121 |  | 38,138 |  |

SHAREHOLDERS' FUNDS | 9,126 |  | 38,143 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 October 2025 and were signed by:

Ms M Reid - Director

| Black Boots Enterprise Ltd (Registered number: SC450604) |

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Black Boots Enterprise Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | not provided

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | TANGIBLE FIXED ASSETS

| Freehold

| property

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 248,470 |  |

| NET BOOK VALUE

| At 31 May 2025 | 248,470 |  |

| At 31 May 2024 | 248,470 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Prepayments | 263 |  | 229 |  |

| Black Boots Enterprise Ltd (Registered number: SC450604) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Other loans | 50,000 |  | 50,000 |  |

| Trade creditors | - |  | 1 |  |

| Tax | 1,237 |  | 1,007 |  |

| Social security and other taxes | 366 |  | 558 |  |

| Other creditors | 25 |  | - |  |

| Directors' current accounts | 189,811 |  | 189,811 |  |

| Accrued expenses | 994 |  | 837 |  |

242,433 |  | 242,214 |  |

7. | RESERVES

| Retained

| earnings

£ |

| At 1 June 2024 | 38,138 |  |

| Profit for the year | 983 |  |

| Dividends | (30,000 | ) |

| At 31 May 2025 | 9,121 |  |

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is Ms M Reid.