BLACK HARBOUR LTD

BLACK HARBOUR LTD
Contents Page
For the Period 06 April 2025 to 30 April 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

BLACK HARBOUR LTD Accountants' Report For the Period 06 April 2025 to 30 April 2026
The projected financial statements have been prepared based on the following information and assumptions: In accordance with your instructions, we have prepared the projected financial statements, comprising the Statement of Profit or Loss and Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity, and the accompanying notes. These have been prepared based on the company's accounting records and the information and explanations provided to us by management. The company is exempt from a statutory audit for the financial year ending 30 April 2027. The director acknowledges responsibility for maintaining adequate accounting records and for preparing the financial statements in accordance with the requirements of the Companies Act 2006. These responsibilities include ensuring that the financial statements give a true and fair view of the company's financial position as at the year end and of its financial performance for the year. We have not carried out an audit, review, or any other form of assurance engagement in respect of these projected financial statements. The projected financial information for the financial year ending 30 April 2027 has been prepared using the statutory financial statements for the previous financial year together with management information covering the period from 1 April 2026 to 26 July 2026. .................................................... Trent Accountancy Services Ltd Hysongreen Business Centre 115 Radford Road Nottingham NG7 5DU 14 August 2026 1

BLACK HARBOUR LTD
Accountants' Report
For the Period 06 April 2025 to 30 April 2026

The projected financial statements have been prepared based on the following information and assumptions:

In accordance with your instructions, we have prepared the projected financial statements, comprising the Statement of Profit or Loss and Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity, and the accompanying notes. These have been prepared based on the company's accounting records and the information and explanations provided to us by management.
The company is exempt from a statutory audit for the financial year ending 30 April 2027.
The director acknowledges responsibility for maintaining adequate accounting records and for preparing the financial statements in accordance with the requirements of the Companies Act 2006. These responsibilities include ensuring that the financial statements give a true and fair view of the company's financial position as at the year end and of its financial performance for the year.
We have not carried out an audit, review, or any other form of assurance engagement in respect of these projected financial statements.
The projected financial information for the financial year ending 30 April 2027 has been prepared using the statutory financial statements for the previous financial year together with management information covering the period from 1 April 2026 to 26 July 2026.

....................................................
Trent Accountancy Services Ltd
Hysongreen Business Centre
115 Radford Road
Nottingham
NG7 5DU
14 August 2026

1

BLACK HARBOUR LTD
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £
Fixed assets
Tangible fixed assets	3	9,151
		9,151
Current assets
Stocks		4,580
Debtors		21,147
Cash at bank and in hand		4,221
		29,948
Creditors: amount falling due within one year		(19,258)
Net current assets		10,690

Total assets less current liabilities		19,841
Net assets		19,841

Capital and reserves
Called up share capital		1
Profit and loss account		19,840
Shareholders' funds		19,841

For the period ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 14 August 2026 and were signed by:

-------------------------------
Imran BAIG
Director

2

BLACK HARBOUR LTD
Notes to the Abridged Financial Statements
For the Period 06 April 2025 to 30 April 2026

General Information

BLACK HARBOUR LTD is a private company, limited by shares, registered in England and Wales, registration number 16367532, registration address UNIT 7, MANORGROVE CENTRE, VICARAGE FARM, PETERBOROUGH, PE1 5UH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	18% Reducing Balance
Computer Equipment	18% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 4.

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 06 April 2025	-	-	-
Additions	10,510	650	11,160
Disposals	-	-	-
At 30 April 2026	10,510	650	11,160
Depreciation
At 06 April 2025	-	-	-
Charge for period	1,892	117	2,009
On disposals	-	-	-
At 30 April 2026	1,892	117	2,009
Net book values
Closing balance as at 30 April 2026	8,618	533	9,151
Opening balance as at 06 April 2025	-	-	-

3

Registered Number: 16367532
England and Wales
BLACK HARBOUR LTD

Abridged Accounts

Period of accounts Start date: 06 April 2025 End date: 30 April 2026