Black Eagle Investment Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12820759

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,441,320		2,226,250

			3,441,320		2,226,250
CURRENT ASSETS
Debtors	5	100,143		53,350
Cash at bank and in hand		389,990		1,844,978

		490,133		1,898,328
Creditors: Amounts Falling Due Within One Year	6	(2,118,431 )		(2,507,772 )

NET CURRENT ASSETS (LIABILITIES)			(1,628,298 )		(609,444 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,813,022		1,616,806

Creditors: Amounts Falling Due After More Than One Year	7		(2,073,240 )		(1,859,986 )

NET LIABILITIES			(260,218 )		(243,180 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(260,318 )		(243,280 )

SHAREHOLDERS' FUNDS			(260,218)		(243,180)

Page 1

Page 2

Black Eagle Investment Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Paul Arobaga

Director

29/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Black Eagle Investment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12820759 . The registered office is 3 rd Floor, 86-90,Paul Street, London, EC2A 4NE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	25
Motor Vehicles	15

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Total
	£	£	£
Cost
As at 1 September 2024	2,160,030	73,120	2,233,150
Additions	1,217,020	-	1,217,020

As at 31 August 2025	3,377,050	73,120	3,450,170

Depreciation
As at 1 September 2024	-	6,900	6,900
Provided during the period	-	1,950	1,950

As at 31 August 2025	-	8,850	8,850

Net Book Value
As at 31 August 2025	3,377,050	64,270	3,441,320

As at 1 September 2024	2,160,030	66,220	2,226,250

5. Debtors

	2025	2024
	£	£
Due within one year
VAT	100,143	53,350

Page 3

Page 4

Black Eagle Investment Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	221,186	161,330
Director's loan account	1,897,245	2,346,442

	2,118,431	2,507,772

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Amounts owed to associates	2,073,240	1,859,986

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100