James Black Restorations Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: NI602481

JAMES BLACK RESTORATIONS LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 April 2025

JAMES BLACK RESTORATIONS LTD

FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2025

CONTENTS	PAGE

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	4

JAMES BLACK RESTORATIONS LTD

CHARTERED ACCOUNTANTS REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF JAMES BLACK RESTORATIONS LTD

YEAR ENDED 30 APRIL 2025

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 30 April 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

HENRY MURRAY & COMPANY LTD. Chartered Accountants

23 Church Place, Lurgan, Co. Armagh. N. Ireland BT66 6EY

10 December 2025

JAMES BLACK RESTORATIONS LTD

STATEMENT OF FINANCIAL POSITION

30 April 2025

	2025		2024
Note	£	£	£

CURRENT ASSETS

Debtors	4	–	700
Cash at bank and in hand		2,962	2,324
		-------	-------
		2,962	3,024

CREDITORS: amounts falling due within one year	5	76,511		75,910
		--------		--------
NET CURRENT LIABILITIES			73,549	72,886
			--------	--------
TOTAL ASSETS LESS CURRENT LIABILITIES			( 73,549)	( 72,886)
			--------	--------
NET LIABILITIES			( 73,549)	( 72,886)
			--------	--------

CAPITAL AND RESERVES

Called up share capital	7	1	1
Profit and loss account		( 73,550)	( 72,887)
		--------	--------
SHAREHOLDERS DEFICIT		( 73,549)	( 72,886)
		--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

JAMES BLACK RESTORATIONS LTD

STATEMENT OF FINANCIAL POSITION (continued)

30 April 2025

These financial statements were approved by the board of directors and authorised for issue on 10 December 2025 , and are signed on behalf of the board by:

Mr J Black
Director

Company registration number: NI602481

JAMES BLACK RESTORATIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 2B Old Road, Ballinderry Upper, Lisburn, BT28 2NJ.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. DEBTORS

	2025	2024
	£	£
Other debtors	–	700
	----	----

5. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	4,201	4,200
Other creditors - Lisburn Auto Salvage Ltd	71,710	71,710
Other creditors	600	–
	--------	--------
	76,511	75,910
	--------	--------

6. DEFERRED TAX

There is no provision for deferred tax because the timing differences are less than the available losses.

7. CALLED UP SHARE CAPITAL

Authorised share capital

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	----	----	----	----

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	----	----	----	----

8. RELATED PARTY TRANSACTIONS

No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 8.