REGISTERED NUMBER: 12315948 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

BLACK AND GOLD (BERWICK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Young

REGISTERED OFFICE:

Black and Gold

Shielfield Park

Etal Road

Berwick Upon Tweed

Northumberland

TD15 2EF

REGISTERED NUMBER:

12315948 (England and Wales)

ACCOUNTANTS:

J.H. Greenwood & Company

Chartered Accountants

Ava Lodge

Castle Terrace

Berwick Upon Tweed

Northumberland

TD15 1NP

FIXED ASSETS

Tangible assets

4

56,448

52,559

CURRENT ASSETS

Stocks

5,800

4,500

Debtors

5

209

209

Cash at bank and in hand

2,667

24,350

8,676

29,059

CREDITORS

Amounts falling due within one year

6

12,004

27,398

NET CURRENT (LIABILITIES)/ASSETS

(3,328

)

1,661

TOTAL ASSETS LESS CURRENT LIABILITIES

53,120

54,220

CREDITORS

Amounts falling due after more than one year

7

-

7,964

NET ASSETS

53,120

46,256

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

53,020

46,156

SHAREHOLDERS' FUNDS

53,120

46,256

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2026 and were signed by:

S Young - Director

1.	STATUTORY INFORMATION

Black and Gold (Berwick) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 2 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

leasehold

machinery

fittings

Totals

£

£

£

£

COST

At 1 December 2024

45,000

8,168

4,000

57,168

Additions

-

7,140

-

7,140

At 30 November 2025

45,000

15,308

4,000

64,308

DEPRECIATION

At 1 December 2024

-

2,437

2,172

4,609

Charge for year

2,045

932

274

3,251

At 30 November 2025

2,045

3,369

2,446

7,860

NET BOOK VALUE

At 30 November 2025

42,955

11,939

1,554

56,448

At 30 November 2024

45,000

5,731

1,828

52,559

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

209

209

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1

13,566

Taxation and social security

1,167

3,985

Other creditors

10,836

9,847

12,004

27,398

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,964