REGISTERED NUMBER: 09991915 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Black Combe Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D Symonds

Mrs C E Symonds

REGISTERED OFFICE:

1 Bailbrook Court

Bailbrook Lane

Bath

BA1 7AB

REGISTERED NUMBER:

09991915 (England and Wales)

FIXED ASSETS

Tangible assets

4

2,472

1,915

CURRENT ASSETS

Debtors

5

56,488

47,647

Cash at bank

-

27

56,488

47,674

CREDITORS

Amounts falling due within one year

6

53,198

35,118

NET CURRENT ASSETS

3,290

12,556

TOTAL ASSETS LESS CURRENT LIABILITIES

5,762

14,471

CREDITORS

Amounts falling due after more than one year

7

(6,942

)

(11,667

)

PROVISIONS FOR LIABILITIES

(470

)

(479

)

NET (LIABILITIES)/ASSETS

(1,650

)

2,325

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(1,652

)

2,323

(1,650

)

2,325

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

D Symonds - Director

Mrs C E Symonds - Director

1.	STATUTORY INFORMATION

Black Combe 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.

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 recognised as the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on straight line basis

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 May 2024

3,454

5,730

9,184

Additions

453

1,083

1,536

At 30 April 2025

3,907

6,813

10,720

DEPRECIATION

At 1 May 2024

1,891

5,378

7,269

Charge for year

403

576

979

At 30 April 2025

2,294

5,954

8,248

NET BOOK VALUE

At 30 April 2025

1,613

859

2,472

At 30 April 2024

1,563

352

1,915

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

4,800

Directors' current accounts

41,599

42,498

Tax

14,343

-

VAT

178

-

Prepayments

368

349

56,488

47,647

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

18,973

12,144

Trade creditors

-

2

Tax

32,338

19,023

Social security and other taxes

-

49

VAT

-

1,878

Other creditors

-

247

Accrued expenses

1,887

1,775

53,198

35,118

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

6,942

11,667

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

Mrs C E Symonds and D Symonds

Balance outstanding at start of year

42,498

30,481

Amounts advanced

11,321

63,409

Amounts repaid

(10,422

)

(51,392

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

43,397

42,498

Interest has been charged on the above loan in line with the HMRC official rate of 2.25 (3.75% from 6 April 2025).