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Registered Number: SC821198
England and Wales
BLACKWATER ORGANIC LTD
Abridged Accounts
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

BLACKWATER ORGANIC LTD Contents Page For the year ended 31 August 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

BLACKWATER ORGANIC LTD Accountants' Report For the year ended 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. HPJ Accountancy & Consultancy 31 August 2025 .................................................... HPJ Accountancy & Consultancy Suite 5.6, 5th Floor Standard Buildings 94 Hope Street GLASGOW G2 6PH 03 November 2025 1

BLACKWATER ORGANIC LTD Statement of Financial Position As at 31 August 2025
| Notes | 2025 £
--- | --- | ---
Current assets |  |
Cash at bank and in hand |  | 89
Creditors: amount falling due within one year |  | (17)
Net current assets |  | 72
Total assets less current liabilities |  | 72
Net assets |  | 72
Capital and reserves |  |
Profit and loss account |  | 72
Shareholders' funds |  | 72
For the year ended 31 August 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 accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 03 November 2025 and were signed by:
------------------------------- Phumzile Ngwenya Director
2

BLACKWATER ORGANIC LTD Notes to the Abridged Financial Statements For the year ended 31 August 2025
General Information BLACKWATER ORGANIC LTD is a private company, limited by shares, registered in England and Wales, registration number SC821198, registration address 69 Buccleuch Street, EDINBURGH, EH8 9LS. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted
2. | Average number of employees There was no any staff employeed during the period under review Average number of employees during the year was 0.
3. | Share Capital
Allotted, called up and fully paid | 2025 £
--- | ---
1 Class A share of £1.00 each | 1
| 1
3