Blacks European Business Service Limited - Accounts to registrar (filleted) - small 18.2

Blacks European Business Service Limited - Accounts to registrar (filleted) - small 18.2

BLACK'S EUROPEAN BUSINESS SERVICE LIMITED - Company Information

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REGISTERED NUMBER: 01303098 (England and Wales)
















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2018

FOR

BLACK'S EUROPEAN BUSINESS
SERVICE LIMITED
BLACK'S EUROPEAN BUSINESS
SERVICE LIMITED (REGISTERED NUMBER: 01303098)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 September 2018










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BLACK'S EUROPEAN BUSINESS
SERVICE LIMITED

COMPANY INFORMATION
For The Year Ended 30 September 2018







DIRECTORS: D A J Black
A D R Black
A J Griffiths





SECRETARY: J T R Black





REGISTERED OFFICE: Marchwood
Bryants Bottom Road
Great Missenden
Buckinghamshire
HP16 0JS





REGISTERED NUMBER: 01303098 (England and Wales)





ACCOUNTANTS: Crane & Partners
Chartered Accountants
Leonard House
5 - 7 Newman Road
Bromley
Kent
BR1 1RJ
Page 1
BLACK'S EUROPEAN BUSINESS
SERVICE LIMITED (REGISTERED NUMBER: 01303098)

BALANCE SHEET
30 September 2018

2018 2017
as restated
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 148,087 132,576

CURRENT ASSETS
Stocks 179,975 179,977
Debtors 5 29,158 24,450
Cash at bank 674,356 712,596
883,489 917,023
CREDITORS
Amounts falling due within one year 6 237,319 248,807
NET CURRENT ASSETS 646,170 668,216
TOTAL ASSETS LESS CURRENT
LIABILITIES
794,257
800,792

CAPITAL AND RESERVES
Called up share capital 100 100
Capital redemption reserve 26,992 26,992
Retained earnings 767,165 773,700
SHAREHOLDERS' FUNDS 794,257 800,792

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2018 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 notes form part of these financial statements

Page 2 continued...
BLACK'S EUROPEAN BUSINESS
SERVICE LIMITED (REGISTERED NUMBER: 01303098)

BALANCE SHEET - continued
30 September 2018


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 14 June 2019 and were signed on its
behalf by:





D A J Black - Director


The notes form part of these financial statements

Page 3
BLACK'S EUROPEAN BUSINESS
SERVICE LIMITED (REGISTERED NUMBER: 01303098)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 September 2018


1. STATUTORY INFORMATION

Black's European Business Service 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 represents fees earned during the year excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling
costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement,
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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at
the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods
different from those in which they are recognised in financial statements. Deferred tax is measured
using tax rates and laws that have been enacted or substantively enacted by the year end and that are
expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable
that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company contributes to individual pension policies for the directors. These are operated on a
defined contribution basis and the assets of the policies are held separately from those of the
company. The pension charge represents contributions payable to the funds for the year.

Page 4 continued...
BLACK'S EUROPEAN BUSINESS
SERVICE LIMITED (REGISTERED NUMBER: 01303098)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 September 2018


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2017 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2017 207,465 64,232 271,697
Additions 18,279 - 18,279
At 30 September 2018 225,744 64,232 289,976
DEPRECIATION
At 1 October 2017 74,889 64,232 139,121
Charge for year 2,768 - 2,768
At 30 September 2018 77,657 64,232 141,889
NET BOOK VALUE
At 30 September 2018 148,087 - 148,087
At 30 September 2017 132,576 - 132,576

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
as
restated
£    £   
Trade debtors 29,158 20,783
Other debtors - 3,667
29,158 24,450

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
as
restated
£    £   
Taxation and social security 14,138 52,651
Other creditors 223,181 196,156
237,319 248,807

7. RELATED PARTY DISCLOSURES

At 30 September 2018 Blays Internet Ratings Limited, a company under common control, was owed
£187,119 by the company (2017: £179,102).

Page 5 continued...
BLACK'S EUROPEAN BUSINESS
SERVICE LIMITED (REGISTERED NUMBER: 01303098)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 September 2018


8. ULTIMATE CONTROLLING PARTY

The company is controlled by the Black family.

Page 6