REGISTERED NUMBER: SC450604 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

Black Boots Enterprise Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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

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.