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Company Registration No. 08249983 (England and Wales)
BLACK COMMERCIAL LIMITED Unaudited accounts for the year ended 31 October 2025
BLACK COMMERCIAL LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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BLACK COMMERCIAL LIMITED Company Information for the year ended 31 October 2025
Director
Runjit BHOPAL
Secretary
ALDBURY SECRETARIES LIMITED
Company Number
08249983 (England and Wales)
Registered Office
17 Linford Forum Rockingham Drive Linford Wood Buckinghamshire MK14 6LY
Accountants
Arth Limited 655 Milton Keynes Business Centre Hayley Court Linford Wood Milton Keynes Buckinghamshire MK14 6GD
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BLACK COMMERCIAL LIMITED Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Debtors
5
100,000 
100,000 
Cash at bank and in hand
202,051 
225,154 
302,051 
325,154 
Creditors: amounts falling due within one year
6
(2,394)
(8,648)
Net current assets
299,657 
316,506 
Net assets
299,657 
316,506 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
299,557 
316,406 
Shareholders' funds
299,657 
316,506 
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 May 2026 and were signed on its behalf by
Runjit BHOPAL Director Company Registration No. 08249983
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BLACK COMMERCIAL LIMITED Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
BLACK COMMERCIAL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08249983. The registered office is 17 Linford Forum, Rockingham Drive, Linford Wood, Buckinghamshire, MK14 6LY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
The value of investment properties are assessed annually based on the latest available RICS valuation reports and the Directors' assessment of current market conditions. There has been no valuation of investment properties by an independent valuer.
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
100,000 
100,000 
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BLACK COMMERCIAL LIMITED Notes to the Accounts for the year ended 31 October 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
- 
7,394 
Accruals
2,394 
1,254 
2,394 
8,648 
Creditors amounts falling due after more than 1 year includes the following liabilities, on which security has been given by the company.
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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