REGISTERED NUMBER: 14687382 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

Black-Lake Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T L Black

A J Lake

REGISTERED OFFICE:

20-22 Wenlock Road

London

N1 7GU

REGISTERED NUMBER:

14687382 (England and Wales)

ACCOUNTANTS:

NP & Associates Limited

2 Besthorpe Close

Oakwood

Derby

Derbyshire

DE21 4RQ

FIXED ASSETS

Tangible assets

4

103

129

Investment property

5

126,280

126,280

126,383

126,409

CURRENT ASSETS

Cash at bank

9,748

3,875

CREDITORS

Amounts falling due within one year

6

131,773

130,415

NET CURRENT LIABILITIES

(122,025

)

(126,540

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,358

(131

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

4,356

(133

)

4,358

(131

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 17 November 2025 and were signed on its behalf by:

A J Lake - Director

1.	STATUTORY INFORMATION

Black-Lake Investments Limited 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.	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.

Turnover

Turnover is represented by the rents receivable on the investment property in the period.

Tangible fixed assets

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

Equipment

-

20% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 29 February 2024

and 28 February 2025

155

DEPRECIATION

At 29 February 2024

26

Charge for year

26

At 28 February 2025

52

NET BOOK VALUE

At 28 February 2025

103

At 28 February 2024

129

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 29 February 2024

and 28 February 2025

126,280

NET BOOK VALUE

At 28 February 2025

126,280

At 28 February 2024

126,280

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to participating interests

129,000

129,000

Taxation and social security

997

(1

)

Other creditors

1,776

1,416

131,773

130,415

7.	RELATED PARTY DISCLOSURES

Included in creditors is a loan from Black-Lake Investments Recycling Ltd, a company under the common control of the directors. The loan is interest fee and has no fixed repayment term.