Black Fox Finance Ltd iXBRL

Black Fox Finance Ltd

Abridged Unaudited Financial Statements

for the financial year ended 30 November 2025

Black Fox Finance Ltd

Company Registration Number: 13014604

ABRIDGED BALANCE SHEET

as at 30 November 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets

16,089

10,432

Investments

1,625

1,625

─────────

Fixed Assets

17,714

12,057

─────────

Current Assets

Debtors

83,469

31,125

Cash and cash equivalents

38,636

9,030

─────────

122,105

40,155

─────────

Creditors: amounts falling due within one year

(64,257)

(25,709)

─────────

Net Current Assets

57,848

14,446

─────────

Total Assets less Current Liabilities

75,562

26,503

Creditors:

amounts falling due after more than one year

(1,990)

Provisions for liabilities

(591)

(1,982)

─────────

Net Assets

74,971

22,531

═════════

Capital and Reserves

Called up share capital

100

100

Retained earnings

74,871

22,431

─────────

Equity attributable to owners of the company

74,971

22,531

═════════

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).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Director's Report.

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 27 July 2026



________________________________
Mr Justin Thomas Nevison Grainger
Director

Black Fox Finance Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 30 November 2025

General Information

Black Fox Finance Ltd is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 13014604. The registered office of the company is The Black Fox Barrells Road Thurston, Bury St. Edmunds, Suffolk, IP31 3SF, England which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 30 November 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. Freehold land is stated at cost and is not depreciated. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Land and buildings

20% Straight line

Fixtures, Fixtures, fittings and equipment

25% Reducing Balance

Motor vehicles

20% Reducing Balance

Computer Equipments

33.33% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Leasing and hire purchases

Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Balance Sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Profit and Loss Account.

Investments

Provisions

Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including director, during the financial year was 2, (2024 - 2).


4.	Tangible assets
		Land and	Fixtures,	Motor	Computer Equipments	Total
		buildings	Fixtures, fittings and equipment	vehicles

		£	£	£	£	£
	Cost
	At 1 December 2024	-	-	14,455	2,905	17,360
	Additions	17,155	592	-	1,254	19,001
	Disposals	-	-	(12,892)	-	(12,892)
		─────────	─────────	─────────	─────────	─────────
	At 30 November 2025	17,155	592	1,563	4,159	23,469
		─────────	─────────	─────────	─────────	─────────
	Depreciation
	At 1 December 2024	-	-	4,954	1,974	6,928
	Charge for the financial year	3,431	147	250	1,265	5,093
	On disposals	-	-	(4,641)	-	(4,641)
		─────────	─────────	─────────	─────────	─────────
	At 30 November 2025	3,431	147	563	3,239	7,380
		─────────	─────────	─────────	─────────	─────────
	Net book value
	At 30 November 2025	13,724	445	1,000	920	16,089
		═════════	═════════	═════════	═════════	═════════
	At 30 November 2024	-	-	9,501	931	10,432
		═════════	═════════	═════════	═════════	═════════


5.	Investments
		Other	Total
		investments

	Investments	£	£
	Cost

	At 30 November 2025	1,625	1,625
		─────────	─────────
	Net book value
	At 30 November 2025	1,625	1,625
		═════════	═════════
	At 30 November 2024	1,625	1,625
		═════════	═════════