Black & White Automotive Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15262718

		30 November 2025		30 November 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		35,456		33,009

			35,456		33,009
CURRENT ASSETS
Stocks	5	12,000		-
Debtors	6	29,350		21,190
Cash at bank and in hand		35,430		21,105

		76,780		42,295
Creditors: Amounts Falling Due Within One Year	7	(62,541 )		(26,651 )

NET CURRENT ASSETS (LIABILITIES)			14,239		15,644

TOTAL ASSETS LESS CURRENT LIABILITIES			49,695		48,653

NET ASSETS			49,695		48,653

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			49,693		48,651

SHAREHOLDERS' FUNDS			49,695		48,653

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Black & White Automotive Ltd

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J M Poltorak

Director

27/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Black & White Automotive Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15262718 . The registered office is Unit 9 Woodside Industrial Park, Works Road, Letchworth Garden City, SG6 1LA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Fixtures & Fittings	25% Straight Line
Computer Equipment	33% Straight Line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 December 2024	23,258	12,524	3,891	39,673
Additions	10,694	-	3,102	13,796

As at 30 November 2025	33,952	12,524	6,993	53,469

Depreciation
As at 1 December 2024	3,942	2,122	600	6,664
Provided during the period	6,095	3,131	2,123	11,349

As at 30 November 2025	10,037	5,253	2,723	18,013

...CONTINUED

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Black & White Automotive Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

Net Book Value
As at 30 November 2025	23,915	7,271	4,270	35,456

As at 1 December 2024	19,316	10,402	3,291	33,009

5. Stocks

	30 November 2025	30 November 2024
	£	£
Stock	12,000	-

6. Debtors

	30 November 2025	30 November 2024
	£	£
Due within one year
Trade debtors	10,975	2,815
Other debtors	18,375	18,375

	29,350	21,190

7. Creditors: Amounts Falling Due Within One Year

	30 November 2025	30 November 2024
	£	£
Trade creditors	-	344
Other creditors	51,388	16,381
Taxation and social security	11,153	9,926

	62,541	26,651

8. Share Capital

	30 November 2025	30 November 2024
	£	£
Allotted, Called up and fully paid	2	2

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