Black & White Automotive Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15262718

		30 November 2024
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		33,009

			33,009
CURRENT ASSETS
Debtors	5	21,190
Cash at bank and in hand		21,105

		42,295
Creditors: Amounts Falling Due Within One Year	6	(26,651 )

NET CURRENT ASSETS (LIABILITIES)			15,644

TOTAL ASSETS LESS CURRENT LIABILITIES			48,653

NET ASSETS			48,653

CAPITAL AND RESERVES
Called up share capital	7		2
Profit and Loss Account			48,651

SHAREHOLDERS' FUNDS			48,653

For the period ending 30 November 2024 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr James Michael Poltorak

Director

27/10/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Black & White Automotive Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15262718 . The registered office is Unit 9 Woodside Industrial Park, Works Road, Letchworth Garden City, SG6 1LA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Fixtures & Fittings	25% Straight Line
Computer Equipment	33% Straight Line

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 6 November 2023	-	-	-	-
Additions	23,258	12,524	3,891	39,673

As at 30 November 2024	23,258	12,524	3,891	39,673

Depreciation
As at 6 November 2023	-	-	-	-
Provided during the period	3,942	2,122	600	6,664

As at 30 November 2024	3,942	2,122	600	6,664

Net Book Value
As at 30 November 2024	19,316	10,402	3,291	33,009

As at 6 November 2023	-	-	-	-

Page 2

Page 3

Black & White Automotive Ltd

Notes to the Financial Statements (continued)

For the Period 6 November 2023 to 30 November 2024

5. Debtors

	30 November 2024
	£
Due within one year
Trade debtors	2,815
Prepayments and accrued income	2,625
Other debtors	15,750

	21,190

6. Creditors: Amounts Falling Due Within One Year

	30 November 2024
	£
Trade creditors	344
Corporation tax	4,373
Other taxes and social security	1,194
VAT	4,359
Accruals and deferred income	1,500
Directors' loan accounts	14,881

	26,651

7. Share Capital

	30 November 2024
	£
Allotted, Called up and fully paid	2

Page 3