BLACK MOUNTAIN GATES LTD

BLACK MOUNTAIN GATES LTD
Contents Page
For the year ended 31 August 2025

Statement of financial position	1
Notes to the financial statements	2

BLACK MOUNTAIN GATES LTD
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	2,513	3,178
		2,513	3,178
Current assets
Debtors		14,629	0
Cash at bank and in hand		14,744	57,817
		29,373	57,817
Creditors: amount falling due within one year		(4,625)	(5,371)
Net current assets		24,748	52,446

Total assets less current liabilities		27,261	55,624
Creditors: amount falling due after more than one year		(7,332)	(5,945)
Net assets		19,929	49,679

Capital and reserves
Called up share capital		1	1
Profit and loss account		19,928	49,678
Shareholders' funds		19,929	49,679

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 23 April 2026 and were signed by:

-------------------------------
Beau Louis Irwin-Powell
Director

1

BLACK MOUNTAIN GATES LTD
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

BLACK MOUNTAIN GATES LTD is a private company, limited by shares, registered in England and Wales, registration number 14266457, registration address 2 Croesonen Parc , Abergavenny, NP7 6PD.

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.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Computer Equipment	Total
	£	£	£
At 01 September 2024	5,649	-	5,649
Additions	-	130	130
Disposals	-	-	-
At 31 August 2025	5,649	130	5,779
Depreciation
At 01 September 2024	2,471	-	2,471
Charge for year	795	-	795
On disposals	-	-	-
At 31 August 2025	3,266	-	3,266
Net book values
Closing balance as at 31 August 2025	2,383	130	2,513
Opening balance as at 01 September 2024	3,178	-	3,178

2

Registered Number: 14266457
England and Wales
BLACK MOUNTAIN GATES LTD

Abridged Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025