Registered number
05895737
Black Lake (UK) Ltd
Unaudited Filleted Accounts
31 December 2025

Black Lake (UK) Ltd
Registered number: | 05895737
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 46,283 |  |  | 61,355
Current assets
Debtors | 4 |  | 115,300 |  |  | 195,350
Cash at bank and in hand |  |  | 85,398 |  |  | 69,288
|  |  | 200,698 |  |  | 264,638
Creditors: amounts falling due within one year | 5 |  | (119,678) |  |  | (128,037)
Net current assets |  |  |  | 81,020 |  |  | 136,601
Total assets less current liabilities |  |  |  | 127,303 |  |  | 197,956
Creditors: amounts falling due after more than one year | 6 |  |  | (122,859) |  |  | (180,476)
Provisions for liabilities |  |  |  | (4,426) |  |  | (6,361)
Net assets |  |  |  | 18 |  |  | 11,119
Capital and reserves
Called up share capital |  |  |  | 1,000 |  |  | 1,000
Profit and loss account |  |  |  | (982) |  |  | 10,119
Shareholders' funds |  |  |  | 18 |  |  | 11,119
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P R Millican
Director
Approved by the board on 5 February 2026

Black Lake (UK) Ltd
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | over 50 years
| Leasehold land and buildings | over the lease term
| Plant and machinery | over 5 years
| Fixtures, fittings, tools and equipment | over 5 years
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 3
3 | Tangible fixed assets
|  | Motor Vehicles |  | Fixtures & Fittings |  | Office Equipment |  | Total
£ | £ | £ | £
| Cost
| At 1 January 2025 | 66,495 |  | 4,352 |  | 20,086 |  | 90,933
| At 31 December 2025 | 66,495 |  | 4,352 |  | 20,086 |  | 90,933
| Depreciation
| At 1 January 2025 | 11,551 |  | 1,680 |  | 16,347 |  | 29,578
| Charge for the year | 13,736 |  | 401 |  | 935 |  | 15,072
| At 31 December 2025 | 25,287 |  | 2,081 |  | 17,282 |  | 44,650
| Net book value
| At 31 December 2025 | 41,208 |  | 2,271 |  | 2,804 |  | 46,283
| At 31 December 2024 | 54,944 |  | 2,672 |  | 3,739 |  | 61,355
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 52,130 |  | 89,815
| Director's Loan Account |  |  |  |  | 63,150 |  | 88,453
| Other debtors | 20 |  | 17,082
|  |  |  |  |  | 115,300 |  | 195,350
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 47,000 |  | 42,000
| Obligations under finance lease and hire purchase contracts | 6,000 |  | 6,000
| Trade creditors | 10,913 |  | 11,504
| VAT |  |  |  |  | 24,799 |  | 38,370
| Accruals |  |  |  |  | 1,564 |  | 1,520
| Taxation and social security costs | 29,402 |  | 28,643
|  |  |  |  |  | 119,678 |  | 128,037
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 118,361 |  | 169,979
| Obligations under finance lease and hire purchase contracts | 4,498 |  | 10,497
|  |  |  |  |  | 122,859 |  | 180,476
7 | Other information
| Black Lake (UK) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| Knaresborough Tech Park
| Manse Lane
| Knaresborough
| HG5 8LF

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