Black_Sync_Ltd_31_Jul_2025_companies_house_set_of

Company registration number:

08435674

Black Sync Ltd

Unaudited Filleted Financial Statements for the year ended

31 July 2025

Black Sync Ltd

Report to the board of directors on the preparation of the unaudited statutory financial statements of Black Sync Ltd

Year ended

31 July 2025

As described on the statement of financial position, the Board of Directors of

Black Sync Ltd

are responsible for the preparation of the

financial statements

for the year ended

31 July 2025

, which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006.

In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

Atkinson Accounts

Egerton House

55 Hoole Road

Chester

CH2 3NJ

United Kingdom

Black Sync Ltd

Statement of Financial Position

31 July 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	304		380
Current assets
Debtors	6	1,075,064		1,048,846
Cash at bank and in hand		7,571		32,417
		1,082,635		1,081,263
Creditors: amounts falling due within one year	7	(4,882	)	(4,849	)
Net current assets		1,077,753		1,076,414
Total assets less current liabilities		1,078,057		1,076,794
Capital and reserves
Called up share capital		100		100
Profit and loss account		1,077,957		1,076,694
Shareholders funds		1,078,057		1,076,794

For the year ending

31 July 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 financial statements for the year in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act 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.

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

These

financial statements

were approved by the board of directors and authorised for issue on

28 April 2026

, and are signed on behalf of the board by:

N Palmer

Director

Company registration number:

08435674

Black Sync Ltd

Notes to the Financial Statements

Year ended

31 July 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Egerton House

,

55 Hoole Road

,

Chester

,

Cheshire

,

CH2 3NJ

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures, fittings and equipment

20% reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

4 Average number of employees

The average number of persons employed by the company during the year was

1

(2024:

1.00

).

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 August 2024 and 31 July 2025	4,296
Depreciation
At 1 August 2024	3,916
Charge	76
At 31 July 2025	3,992
Carrying amount
At 31 July 2025	304
At 31 July 2024	380

6 Debtors

	2025		2024
	£		£
Other debtors	1,075,064		1,048,846

7 Creditors: amounts falling due within one year

	2025	2024
	£	£
Taxation and social security	4,068	3,676
Other creditors	814	1,173
	4,882	4,849