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Registered number: 7282824
Ivory Black Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Accountants' Report 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Accountants' Report
Report of the Accountant to the director of Ivory Black Ltd
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 June 2026.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
ZA Ltd
15/10/2026
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Abridged Balance Sheet
Registered number: 7282824
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,805 6,680
7,805 6,680
CURRENT ASSETS
Debtors 8,601 6,727
Cash at bank and in hand 22,560 16,221
31,161 22,948
Creditors: Amounts Falling Due Within One Year (2,913 ) (1,750 )
NET CURRENT ASSETS (LIABILITIES) 28,248 21,198
TOTAL ASSETS LESS CURRENT LIABILITIES 36,053 27,878
NET ASSETS 36,053 27,878
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 35,953 27,778
SHAREHOLDERS' FUNDS 36,053 27,878
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For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 June 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Nawaf Abbas
Director
15/10/2026
The notes on pages 4 to 5 form part of these financial statements.
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Page 4
Notes to the Abridged Financial Statements
1. General Information
Ivory Black Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 7282824 . The registered office is Crown House, 27 Old Gloucester Street, London, WC1N 3AX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Fixtures & Fittings 20% on reducing balance method
2.4. 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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2026 2025
Office and administration 2 2
2 2
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4. Tangible Assets
Total
£
Cost
As at 1 July 2025 20,485
Additions 3,076
As at 30 June 2026 23,561
Depreciation
As at 1 July 2025 13,805
Provided during the period 1,951
As at 30 June 2026 15,756
Net Book Value
As at 30 June 2026 7,805
As at 1 July 2025 6,680
5. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
6. Dividends
7. Ultimate Controlling Party
The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.
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