REGISTERED NUMBER: 08242068 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2024

for

Black Book Villas Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Barrionuevo Urgel

F Greco

REGISTERED OFFICE:

39 Long Acre

London

WC2E 9LG

REGISTERED NUMBER:

08242068 (England and Wales)

ACCOUNTANTS:

We`ll Mind Your Own Business LTD

39 Long Acre

London

WC2E 9LG

FIXED ASSETS

Tangible assets

4

1,600

-

CURRENT ASSETS

Debtors

5

441,526

512,251

Cash at bank

71,760

34,560

513,286

546,811

CREDITORS

Amounts falling due within one year

6

899,196

711,497

NET CURRENT LIABILITIES

(385,910

)

(164,686

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(384,310

)

(164,686

)

CREDITORS

Amounts falling due after more than one year

7

8,773

19,062

NET LIABILITIES

(393,083

)

(183,748

)

CAPITAL AND RESERVES

Called up share capital

20,000

20,000

Retained earnings

(413,083

)

(203,748

)

SHAREHOLDERS' FUNDS

(393,083

)

(183,748

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

C Barrionuevo Urgel - Director

1.	STATUTORY INFORMATION

Black Book Villas Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£) and is rounded to the nearest whole Pound.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company during this uncertain period.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Financial instruments

Financial assets and liabilities are recognised when the company becomes party to the contractual provision of the financial instrument.

Cash and cash equivalents

Comprises of cash at bank.

Financial Assets

Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

Financial Liabilities

Creditors are not interest bearing and are stated at their nominal value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 November 2023

6,577

Additions

1,869

At 31 October 2024

8,446

DEPRECIATION

At 1 November 2023

6,577

Charge for year

269

At 31 October 2024

6,846

NET BOOK VALUE

At 31 October 2024

1,600

At 31 October 2023

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.24

31.10.23

£

£

Trade debtors

67,668

135,701

Other debtors

72,070

141,254

VAT

4,388

-

Prepayments and accrued income

297,400

235,296

441,526

512,251

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.24

31.10.23

£

£

Bank loans and overdrafts

10,289

10,648

Trade creditors

8,453

5,186

Social security and other taxes

271,646

233,729

Other creditors

516,032

364,233

Accrued expenses

92,776

97,701

899,196

711,497

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.24

31.10.23

£

£

Bank loans due after more than

one year

8,773

19,062

8,773

19,062

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2024 and 31 October 2023:

31.10.24

31.10.23

£

£

C Barrionuevo Urgel

Balance outstanding at start of year

(127,778

)

(159,511

)

Amounts advanced

18,473

31,733

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(109,305

)

(127,778

)

F Greco

Balance outstanding at start of year

115,916

75,332

Amounts advanced

13,597

40,584

Amounts repaid

(79,277

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

50,236

115,916

The loans are interest free and repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

It is the view of the directors that control is shared between C Barrionuevo Urgel and F Greco.