1 October 2024 false No description of principal activity Taxfiler 2024.6 NI640795business:PrivateLimitedCompanyLtd2024-10-012025-09-30 NI6407952024-09-30 NI6407952024-10-012025-09-30 NI640795business:AuditExemptWithAccountantsReport2024-10-012025-09-30 NI640795business:FilletedAccounts2024-10-012025-09-30 NI6407952025-09-30 NI640795business:Director12024-10-012025-09-30 NI640795business:Director22024-10-012025-09-30 NI640795business:RegisteredOffice2024-10-012025-09-30 NI6407952024-09-30 NI640795core:WithinOneYear2025-09-30 NI640795core:WithinOneYear2024-09-30 NI640795core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 NI640795core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 NI640795core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 NI640795core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 NI640795core:PreviouslyStatedAmount2025-09-30 NI640795core:PreviouslyStatedAmount2024-09-30 NI640795business:SmallEntities2024-10-012025-09-30 NI640795countries:NorthernIreland2024-10-012025-09-30 NI640795core:PlantMachinery2024-10-012025-09-30 NI640795core:MotorVehicles2024-10-012025-09-30 NI640795core:FurnitureFittings2024-10-012025-09-30 NI640795core:PlantMachinery2024-09-30 NI640795core:MotorVehicles2024-09-30 NI640795core:FurnitureFittings2024-09-30 NI640795core:PlantMachinery2025-09-30 NI640795core:MotorVehicles2025-09-30 NI640795core:FurnitureFittings2025-09-30 NI6407952023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. NI640795 (Northern Ireland)
Black Art Stunts Ltd Unaudited accounts for the year ended 30 September 2025
Black Art Stunts Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Black Art Stunts Ltd Company Information for the year ended 30 September 2025
Directors
Lemuel Black Jennifer Black
Company Number
NI640795 (Northern Ireland)
Registered Office
102 Dunraven Avenue Belfast County Antrim BT5 5JS Northern Ireland
Accountants
A D Pottie & Co Ltd 1 Church Street Fintona Tyrone BT78 2BR
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Black Art Stunts Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
71,013 
69,528 
Current assets
Debtors
5
22,420 
- 
Cash at bank and in hand
114,902 
142,875 
137,322 
142,875 
Creditors: amounts falling due within one year
6
(108,379)
(103,113)
Net current assets
28,943 
39,762 
Net assets
99,956 
109,290 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
99,954 
109,288 
Shareholders' funds
99,956 
109,290 
For the year ending 30 September 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 20 November 2025 and were signed on its behalf by
Lemuel Black Director Company Registration No. NI640795
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Black Art Stunts Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Black Art Stunts Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI640795. The registered office is 102 Dunraven Avenue, Belfast, County Antrim, BT5 5JS, Northern Ireland.
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:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2024
76,117 
100,980 
6,314 
183,411 
Additions
6,983 
14,995 
660 
22,638 
At 30 September 2025
83,100 
115,975 
6,974 
206,049 
Depreciation
At 1 October 2024
49,757 
60,068 
4,058 
113,883 
Charge for the year
8,336 
12,102 
715 
21,153 
At 30 September 2025
58,093 
72,170 
4,773 
135,036 
Net book value
At 30 September 2025
25,007 
43,805 
2,201 
71,013 
At 30 September 2024
26,360 
40,912 
2,256 
69,528 
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Black Art Stunts Ltd Notes to the Accounts for the year ended 30 September 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
2,258 
- 
Other debtors
20,162 
- 
22,420 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
- 
2,782 
Taxes and social security
- 
(1,120)
Loans from directors
102,489 
99,635 
Accruals
5,890 
1,816 
108,379 
103,113 
7
Loans to directors
At 30 September 2025 the company owed the directors £102,489 (2024 99,635).
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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