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REGISTERED NUMBER: 10693652 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

BLACK POINT RECRUITMENT LIMITED

BLACK POINT RECRUITMENT LIMITED (REGISTERED NUMBER: 10693652)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BLACK POINT RECRUITMENT LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2023







DIRECTORS: Ms A Gower
S G Gower





REGISTERED OFFICE: Third Floor
The Gate House
Welwyn Garden City
Hertfordshire
AL8 6NU





REGISTERED NUMBER: 10693652 (England and Wales)





ACCOUNTANTS: Lovetts Accountants Limited
Bridge House
25 Fiddlebridge Lane
Hatfield
Hertfordshire
AL10 0SP

BLACK POINT RECRUITMENT LIMITED (REGISTERED NUMBER: 10693652)

BALANCE SHEET
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 14,754 21,632

CURRENT ASSETS
Debtors 5 352,063 209,536
Cash at bank 120,685 113,296
472,748 322,832
CREDITORS
Amounts falling due within one year 6 392,555 269,731
NET CURRENT ASSETS 80,193 53,101
TOTAL ASSETS LESS CURRENT
LIABILITIES

94,947

74,733

CREDITORS
Amounts falling due after more than one
year

7

13,000

19,000
NET ASSETS 81,947 55,733

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 81,847 55,633
SHAREHOLDERS' FUNDS 81,947 55,733

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

BLACK POINT RECRUITMENT LIMITED (REGISTERED NUMBER: 10693652)

BALANCE SHEET - continued
31 March 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 October 2023 and were signed on its behalf by:




Ms A Gower - Director



S G Gower - Director


BLACK POINT RECRUITMENT LIMITED (REGISTERED NUMBER: 10693652)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Black Point Recruitment 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 7 ) .

BLACK POINT RECRUITMENT LIMITED (REGISTERED NUMBER: 10693652)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022 4,077 19,800 8,443 32,320
Additions 900 - 496 1,396
At 31 March 2023 4,977 19,800 8,939 33,716
DEPRECIATION
At 1 April 2022 1,598 4,352 4,738 10,688
Charge for year 980 4,950 2,344 8,274
At 31 March 2023 2,578 9,302 7,082 18,962
NET BOOK VALUE
At 31 March 2023 2,399 10,498 1,857 14,754
At 31 March 2022 2,479 15,448 3,705 21,632

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 213,881 138,980
Other debtors 138,182 70,556
352,063 209,536

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 6,000 6,000
Trade creditors 15,517 7,083
Taxation and social security 76,668 67,743
Other creditors 294,370 188,905
392,555 269,731

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Bank loans 13,000 19,000