Black Wall Street Journal Ltd

Registered number

12927264

Report and Financial Statements

31 October 2025

Black Wall Street Journal Ltd
Registered number:		12927264
Director's Report

The director presents his report and financial statements for the year ended 31 October 2025.

Principal activities
The company's principal activity during the year continued to be that of music, television and media publishing services.

Directors
The following persons served as directors during the year:

	Mr J P King
	Blackwallstreetrecords Ltd (Appointed 1 June 2025)
	Mr K D Waldron (Resigned 31 December 2025)

Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 22 July 2026 and signed on its behalf.


Mr J P King
Director

Black Wall Street Journal Ltd
Profit and Loss Account
for the year ended 31 October 2025


	2025	2024
	£	£

Turnover	1,225,361	3,952,476

Cost of sales	(825,478)	(2,291,443)

Gross profit	399,883	1,661,033

Administrative expenses	(376,936)	(619,295)

Operating profit	22,947	1,041,738

Interest receivable	22	19
Interest payable	(217)	(244)

Profit on ordinary activities before taxation	22,752	1,041,513

Tax on profit on ordinary activities	-	(16,656)

Profit for the financial year	22,752	1,024,857

Black Wall Street Journal Ltd
Registered number:		12927264
Balance Sheet
as at 31 October 2025

Notes		2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		948,886		824,911

Current assets
Debtors	4	174,119		331,106
Cash at bank and in hand		101,430		142,859
		275,549		473,965

Creditors: amounts falling due within one year	5	(75,871)		(139,507)

Net current assets			199,678		334,458

Total assets less current liabilities			1,148,564		1,159,369

Creditors: amounts falling due after more than one year	6		(73,079)		(106,636)

Net assets			1,075,485		1,052,733

Capital and reserves
Called up share capital			100		100
Profit and loss account			1,075,385		1,052,633

Shareholder's funds			1,075,485		1,052,733

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.

Mr J P King
Director
Approved by the board on 22 July 2026

Black Wall Street Journal Ltd
Notes to the Accounts
for the year ended 31 October 2025


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:

	Plant and machinery	15% reducing balance basis

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees		2025	2024
			Number	Number

	Average number of persons employed by the company		4	7


3	Tangible fixed assets
		Plant and machinery etc		Total
		£		£
	Cost
	At 1 November 2024	975,593		975,593
	Additions	291,426		291,426
	At 31 October 2025	1,267,019		1,267,019

	Depreciation
	At 1 November 2024	150,682		150,682
	Charge for the year	167,451		167,451
	At 31 October 2025	318,133		318,133

	Net book value
	At 31 October 2025	948,886		948,886
	At 31 October 2024	824,911		824,911


4	Debtors		2025	2024
			£	£

	Trade debtors		170,438	327,854
	Other debtors		3,681	3,252
			174,119	331,106


5	Creditors: amounts falling due within one year		2025	2024
			£	£

	Trade creditors		64,483	96,347
	Corporation tax		-	16,656
	Other taxes and social security costs		3,715	17,584
	Other creditors		7,673	8,920
			75,871	139,507


6	Creditors: amounts falling due after one year		2025	2024
			£	£

	Other creditors		73,079	106,636
			73,079	106,636

7	Other information

	Black Wall Street Journal Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	210 Causeway Green Road
	Oldbury
	West Midlands
	B68 8LS