Black Hat Solutions Ltd - Filleted accounts

Registered number

14651356

Black Hat Solutions Ltd

Filleted Accounts

31 March 2026

Black Hat Solutions Ltd
Registered number:		14651356
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		10,479			12,932

Current assets
Debtors	4	10,499			24,171
Cash at bank and in hand		12,724			2,318
		23,223			26,489

Creditors: amounts falling due within one year	5	(17,750)			(29,590)

Net current assets/(liabilities)			5,473			(3,101)

Net assets			15,952			9,831

Capital and reserves
Profit and loss account			15,952			9,831

Shareholders' funds			15,952			9,831

The directors are 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 directors acknowledge their 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.



…....................................................
William Cooke
Director
Approved by the board on 1 May 2026

Black Hat Solutions Ltd
Notes to the Accounts
for the year ended 31 March 2026


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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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:

	Motor vehicles	25% Reducing Balance
	Plant & Machinery etc	25% Reducing Balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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			2026		2025
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	-		22,990		22,990
	Additions	1,040		-		1,040
	At 31 March 2026	1,040		22,990		24,030

	Depreciation
	At 1 April 2025	-		10,058		10,058
	Charge for the year	260		3,233		3,493
	At 31 March 2026	260		13,291		13,551

	Net book value
	At 31 March 2026	780		9,699		10,479
	At 31 March 2025	-		12,932		12,932


4	Debtors			2026		2025
£					£

	Trade debtors			10,499		24,171


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Director's account			428		15,700
	Taxation and social security costs			16,521		13,090
	Other creditors			801		800
				17,750		29,590


6	Other information

	Black Hat Solutions Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	2 Hartwell Crescent
	Leighton Buzzard
	LU7 1NP