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Black's Tractors Limited

Registered Number:NI 623988

For the year ended 30 April 2025
Northern Ireland
Unaudited Financial Statements

2
For the year ended 30 April 2025
Black's Tractors Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3

Registered Number :

NI623988

As at 30 April 2025

Black's Tractors Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

40,042
28,364
2
40,042
28,364

Current assets

Inventories

167,493
229,361
3

Trade and other receivables

15,658
11,314
4
1,783

Cash and cash equivalents

1,783
242,458
184,934

Trade and other payables: amounts falling due within one
year

(95,247)
(134,132)
5
89,687
108,326
Net current assets

Total assets less current liabilities

148,368
118,051

Trade and other payables: amounts falling due after more
than one year

(86,870)
(100,890)
6
47,478
Net assets
31,181

Capital and reserves

Called up share capital

1
1

Retained earnings

47,477
31,180
47,478
31,181
Shareholders' funds

For the year ended 30 April 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 of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

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

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Mr Aidan Black Director

These financial statements were approved and authorised for issue by the Board on 22 January 2026 and were signed by:

The notes form part of these financial statements

1 of 3
4
For the year ended 30 April 2025
Black's Tractors Limited
Notes to the Financial Statements
Statutory Information

Black's Tractors Limited is a private limited company, limited by shares, domiciled in Northern Ireland, registration
number NI 623988.

Registered address:

46 Navan Fort Road
Armagh
Armagh
BT60 4PN

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Property, plant and equipment

Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings

2 Straight line

Plant and Machinery

15 Reducing balance

20 Reducing balance

Computer Equipment

15 Reducing balance

Furniture and Fittings
Inventories

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

2. Property, plant and equipment

Total

Computer
Equipment

Furniture and
Fittings

Plant and
Machinery

Land and
Buildings

£

£

£

£

£

Cost or
valuation

At 01 May 2024

58,839
1,220
8,429
40,090
9,100
17,687
2,839
2,638
12,210
-

Additions

At 30 April 2025

52,300
11,067
4,059
76,526
9,100

Provision for depreciation and impairment

At 01 May 2024

30,475
569
4,375
24,803
728
Charge for year
6,009
698
1,004
4,125
182

At 30 April 2025

36,484
1,267
5,379
28,928
910

At 30 April 2025

Net book value

8,190
23,372
5,688
2,792
40,042

At 30 April 2024

8,372
15,287
4,054
651
28,364
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5
For the year ended 30 April 2025
Black's Tractors Limited
Notes to the Financial Statements Continued

3. Inventories

2024
2025

£

£

Stocks

229,361
167,493

4. Trade and other receivables

2024
2025

£

£

Trade debtors

11,314
15,658

5. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft

22,545
5,580

Trade creditors

23,991
25,957

Taxation and social security

2,577
6,158

Other creditors

85,019
57,552
134,132
95,247

6. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Bank loans and overdraft

890
6,870

Other creditors

100,000
80,000
100,890
86,870

7. Average number of persons employed

During the year the average number of employees was 2 (2024 : 2)
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