ACCOUNTS - Final Accounts preparation

Registered number: 08740147

SUE BLACK LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2025

Fletcher & Partners

Chartered Accountants

Salisbury

SUE BLACK LIMITED

REGISTERED NUMBER: 08740147

BALANCE SHEET

AS AT 31 OCTOBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		1,288		4,146
Investments	5		852		852
			2,140		4,998
Current assets
Debtors: amounts falling due within one year	6	4,283		8,581
Cash at bank and in hand	7	90,485		96,752
		94,768		105,333
Creditors: amounts falling due within one year	8	(6,670)		(2,537)
Net current assets			88,098		102,796
Total assets less current liabilities			90,238		107,794

Net assets			90,238		107,794

Capital and reserves
Called up share capital	1	1
Profit and loss account	90,237	107,793
	90,238	107,794

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Dr S Black

Director

Date: 30 July 2026

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SUE BLACK LIMITED

REGISTERED NUMBER: 08740147

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 2025

The notes on pages 3 to 7 form part of these financial statements.

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SUE BLACK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1.	General information

Sue Black Limited is a private company limited by shares, incorporated in England and Wales with the registered number 08740147. The registered office is Crown Chambers, Bridge Street, Salisbury, SP1 2LZ.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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SUE BLACK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.3

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment

50%

Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial asets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.8

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.9

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.10

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

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SUE BLACK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.11

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 November 2024	14,672
	Additions	2,575
	At 31 October 2025	17,247
	Depreciation
	At 1 November 2024	10,526
	Charge for the year on owned assets	5,433
	At 31 October 2025	15,959
	Net book value
	At 31 October 2025	1,288
	At 31 October 2024	4,146

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SUE BLACK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

5.	Fixed asset investments

		Listed investments
		£
	Cost or valuation
	At 1 November 2024	852
	At 31 October 2025	852

Debtors

					2025	2024
					£	£


Other debtors	4,283	8,581
	4,283	8,581

7.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	90,485	96,752

8.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	899	-
Corporation tax	461	-
Other taxation and social security	594	900
Other creditors	2,590	-
Accruals and deferred income	2,126	1,637
	6,670	2,537

9.	Transactions with directors

Last years debtors included a loan to Dr S Black, the director of the company. The balance at the beginning of the year was £2,601 and various personal expenses to a value of £5,202 were paid on behalf of the director by the company during the year. The total balance on the loan was repaid during the year. The loan has an interest rate of 3.75% on balances over £10,000 and is repayable on demand. No interest (2024: £0) was charged to the directors loan account during the year.

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SUE BLACK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

10.	Related party transactions
	Included within debtors are balances of £1,347 (2024: £1,050) to Savvify Limited and £2,935 (2024: £2,935) to Techmothers Limited. These are both companies under common control. The amounts were provided interest-free and are repayable on demand.

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