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Company Registration No. SC694921 (Scotland)
Black Flamengo Ltd Unaudited accounts for the year ended 30 April 2025
Black Flamengo Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Black Flamengo Ltd Company Information for the year ended 30 April 2025
Directors
Claire Craxton Werner Kriel
Company Number
SC694921 (Scotland)
Registered Office
Southill Of Pitgair Gamrie Banff Banffshire AB45 3ST Scotland
Accountants
Lavelle Business Consultancy Ltd 1 Woodlands Gate Thornliebank Glasgow G46 7SS
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Black Flamengo Ltd for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Black Flamengo Ltd for the year ended 30 April 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
This report is made solely to the Board of Directors of Black Flamengo Ltd, as a body, in accordance with the terms of our engagement letter dated 7 April 2021. Our work has been undertaken solely to prepare for your approval the accounts of Black Flamengo Ltd and state those matters that we have agreed to state to the Board of Directors of Black Flamengo Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Black Flamengo Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Black Flamengo Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Black Flamengo Ltd. You consider that Black Flamengo Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Black Flamengo Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Lavelle Business Consultancy Ltd Chartered Accountants 1 Woodlands Gate Thornliebank Glasgow G46 7SS 2 September 2025
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Black Flamengo Ltd Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
3,385
4,231
Current assets
Debtors
5
12,224
31,108
Cash at bank and in hand
-
6,238
12,224
37,346
Creditors: amounts falling due within one year
6
(13,664)
(33,281)
Net current (liabilities)/assets
(1,440)
4,065
Net assets
1,945
8,296
Capital and reserves
Called up share capital
7
2
2
Profit and loss account
1,943
8,294
Shareholders' funds
1,945
8,296
For the year ending 30 April 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2025 and were signed on its behalf by
Claire Craxton Director Company Registration No. SC694921
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Black Flamengo Ltd Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Black Flamengo Ltd is a private company, limited by shares, registered in Scotland, registration number SC694921. The registered office is Southill Of Pitgair, Gamrie, Banff, Banffshire, AB45 3ST, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% reducing balance
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 May 2024
6,207
At 30 April 2025
6,207
Depreciation
At 1 May 2024
1,976
Charge for the year
846
At 30 April 2025
2,822
Net book value
At 30 April 2025
3,385
At 30 April 2024
4,231
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
11,999
30,297
Other debtors
225
811
12,224
31,108
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Black Flamengo Ltd Notes to the Accounts for the year ended 30 April 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
15
-
VAT
2,280
8,543
Taxes and social security
903
18,468
Loans from directors
9,516
3,370
Accruals
950
2,900
13,664
33,281
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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