REGISTERED NUMBER: 08040515 (England and Wales)

Blacks Burgers Ltd

Unaudited Financial Statements

for the Year Ended 31st March 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P Herodotou

REGISTERED OFFICE:

38 Oaks Square The Oaks Square

Blacks Burgers

Epsom

England

KT19 8AS

REGISTERED NUMBER:

08040515 (England and Wales)

ACCOUNTANTS:

Naail & Co

Chartered Certified Accountants

69 Lambeth Walk

London

SE11 6DX

FIXED ASSETS

Intangible assets

5

61,740

66,150

Property, plant and equipment

6

19,727

21,130

81,467

87,280

CURRENT ASSETS

Inventories

2,402

250

Debtors

37,899

26,876

Cash at bank and in hand

25,259

182

65,560

27,308

CREDITORS

Amounts falling due within one year

74,420

46,395

NET CURRENT LIABILITIES

(8,860

)

(19,087

)

TOTAL ASSETS LESS CURRENT LIABILITIES

72,607

68,193

PROVISIONS FOR LIABILITIES

7

3,748

4,015

NET ASSETS

68,859

64,178

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

68,759

64,078

SHAREHOLDERS' FUNDS

68,859

64,178

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

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

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31st March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 12th December 2025 and were signed by:

Mr P Herodotou - Director

1.	STATUTORY INFORMATION

Blacks Burgers Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is generated from the ordinary activities of the business and is recognized when the goods are delivered to the customer.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is determined on a first in first out basis. Net realizable value represents estimated selling price less any additional costs to sell.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

In the director's assessment of the company's ability to continue as a going concern, there are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 10 ) .

5.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st April 2024

and 31st March 2025

88,200

AMORTISATION

At 1st April 2024

22,050

Amortisation for year

4,410

At 31st March 2025

26,460

NET BOOK VALUE

At 31st March 2025

61,740

At 31st March 2024

66,150

6.	PROPERTY, PLANT AND EQUIPMENT

Totals

£

COST

At 1st April 2024

33,264

Additions

2,080

At 31st March 2025

35,344

DEPRECIATION

At 1st April 2024

12,134

Charge for year

3,483

At 31st March 2025

15,617

NET BOOK VALUE

At 31st March 2025

19,727

At 31st March 2024

21,130

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

3,748

4,015

Deferred

tax

£

Balance at 1st April 2024

4,015

Credit to Income Statement during year

(267

)

Balance at 31st March 2025

3,748

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10,000

Ordinary

£0.01

100

100

9.	RELATED PARTY DISCLOSURES

Mr P Herodotou

Director

At the reporting date, the company owed £11,300 (2024: £10,624) to Mr Herodotou. This is an interest free loan with no set repayment terms.

Blacks Burgers Franchise Ltd

A company under common control

At the reporting date, Blacks Burgers Francise Ltd owed £1,350 (2024: £716) to the company. This is an interest free loan with no set repayment terms.

Basilio Blacks Ltd

A company under common control

At the reporting date, Basilio Blacks Ltd owed £1,280 (2024:907) to the company. This is an interest free loan with no set repayment terms.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr P Herodotou.