Company registration number 07745926 (England and Wales)
B.L.A.C.K. PTY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
B.L.A.C.K. PTY LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
B.L.A.C.K. PTY LIMITED
BALANCE SHEET
AS AT 31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
983
904
Current assets
Debtors
4
16,442
17,287
Cash at bank and in hand
178,055
171,592
194,497
188,879
Creditors: amounts falling due within one year
5
(30,810)
(36,141)
Net current assets
163,687
152,738
Total assets less current liabilities
164,670
153,642
Provisions for liabilities
(246)
(226)
Net assets
164,424
153,416
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
164,324
153,316
Total equity
164,424
153,416
B.L.A.C.K. PTY LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2025
31 August 2025
- 2 -

For the financial 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.

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 30 March 2026 and are signed on its behalf by:
Mr AC Loke
Director
Company registration number 07745926 (England and Wales)
B.L.A.C.K. PTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

B.L.A.C.K. PTY Limited is a private company limited by shares incorporated in England and Wales. The registered office is Elthorne Gate, 64 High Street, Pinner, England, HA5QA.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is recognised at 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 professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, 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 recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% on reducing balance
Computers equipment
Straight line over 3 years
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

B.L.A.C.K. PTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
B.L.A.C.K. PTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
3
Tangible fixed assets
Fixtures and fittings
Computers equipment
Total
£
£
£
Cost
At 1 September 2024
4,283
3,545
7,828
Additions
-
0
1,097
1,097
At 31 August 2025
4,283
4,642
8,925
Depreciation and impairment
At 1 September 2024
3,947
2,977
6,924
Depreciation charged in the year
84
934
1,018
At 31 August 2025
4,031
3,911
7,942
Carrying amount
At 31 August 2025
252
731
983
At 31 August 2024
336
568
904
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
16,442
17,287
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
16,550
16,406
Other creditors
14,260
19,735
30,810
36,141
2025-08-31 2024-09-01 false false false 30 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr AC Loke Mrs K Bowman-Loke 07745926 2024-09-01 2025-08-31 07745926 2025-08-31 07745926 2024-08-31 07745926 core:FurnitureFittings 2025-08-31 07745926 core:ComputerEquipment 2025-08-31 07745926 core:FurnitureFittings 2024-08-31 07745926 core:ComputerEquipment 2024-08-31 07745926 core:CurrentFinancialInstruments 2025-08-31 07745926 core:CurrentFinancialInstruments 2024-08-31 07745926 core:ShareCapital 2025-08-31 07745926 core:ShareCapital 2024-08-31 07745926 core:RetainedEarningsAccumulatedLosses 2025-08-31 07745926 core:RetainedEarningsAccumulatedLosses 2024-08-31 07745926 bus:Director1 2024-09-01 2025-08-31 07745926 core:FurnitureFittings 2024-09-01 2025-08-31 07745926 core:ComputerEquipment 2024-09-01 2025-08-31 07745926 2023-09-01 2024-08-31 07745926 core:FurnitureFittings 2024-08-31 07745926 core:ComputerEquipment 2024-08-31 07745926 2024-08-31 07745926 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07745926 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07745926 bus:FRS102 2024-09-01 2025-08-31 07745926 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 07745926 bus:Director2 2024-09-01 2025-08-31 07745926 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP