IRIS Accounts Production v23.3.0.418 03343234 Board of Directors 1.5.22 30.4.23 30.4.23 false true false false false true false Ordinary 0.25000 A Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh033432342022-04-30033432342023-04-30033432342022-05-012023-04-30033432342021-04-30033432342021-05-012022-04-30033432342022-04-3003343234ns10:Originalns15:EnglandWales2022-05-012023-04-3003343234ns14:PoundSterlingns10:Original2022-05-012023-04-3003343234ns10:Originalns10:Director12022-05-012023-04-3003343234ns10:Original2022-05-012023-04-3003343234ns10:Original2023-04-3003343234ns10:Originalns10:PrivateLimitedCompanyLtd2022-05-012023-04-3003343234ns10:Originalns10:SmallEntities2022-05-012023-04-3003343234ns10:Originalns10:AuditExemptWithAccountantsReport2022-05-012023-04-3003343234ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-05-012023-04-3003343234ns10:SmallCompaniesRegimeForAccountsns10:Original2022-05-012023-04-3003343234ns10:Originalns10:FullAccounts2022-05-012023-04-3003343234ns10:Original12022-05-012023-04-3003343234ns10:Originalns10:OrdinaryShareClass22022-05-012023-04-3003343234ns10:OrdinaryShareClass3ns10:Original2022-05-012023-04-3003343234ns10:Originalns10:Director22022-05-012023-04-3003343234ns10:Originalns10:Director32022-05-012023-04-3003343234ns10:Originalns10:Director42022-05-012023-04-3003343234ns10:Originalns10:RegisteredOffice2022-05-012023-04-3003343234ns10:Original2021-05-012022-04-3003343234ns10:Original2022-04-3003343234ns10:Originalns5:CurrentFinancialInstruments2023-04-3003343234ns10:Originalns5:CurrentFinancialInstruments2022-04-3003343234ns5:ShareCapitalns10:Original2023-04-3003343234ns5:ShareCapitalns10:Original2022-04-3003343234ns10:Originalns5:SharePremium2023-04-3003343234ns10:Originalns5:SharePremium2022-04-3003343234ns10:Originalns5:CapitalRedemptionReserve2023-04-3003343234ns10:Originalns5:CapitalRedemptionReserve2022-04-3003343234ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-04-3003343234ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-04-3003343234ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-05-012023-04-3003343234ns10:Originalns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2022-05-012023-04-3003343234ns10:Originalns5:LeaseholdImprovements2022-05-012023-04-3003343234ns10:Originalns5:FurnitureFittings2022-05-012023-04-3003343234ns10:Originalns5:ComputerEquipment2022-05-012023-04-3003343234ns10:OrdinaryShareClass3ns10:Original2021-05-012022-04-3003343234ns5:IntangibleAssetsOtherThanGoodwillns10:Original2023-04-3003343234ns10:Originalns5:LeaseholdImprovements2022-04-3003343234ns10:Originalns5:FurnitureFittings2022-04-3003343234ns10:Originalns5:ComputerEquipment2022-04-3003343234ns10:Original2022-04-3003343234ns10:Originalns5:LeaseholdImprovements2023-04-3003343234ns10:Originalns5:FurnitureFittings2023-04-3003343234ns10:Originalns5:ComputerEquipment2023-04-3003343234ns10:Originalns5:LeaseholdImprovements2022-04-3003343234ns10:Originalns5:FurnitureFittings2022-04-3003343234ns10:Originalns5:ComputerEquipment2022-04-3003343234ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3003343234ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-04-3003343234ns10:Originalns5:WithinOneYear2023-04-3003343234ns10:Originalns5:WithinOneYear2022-04-3003343234ns5:BetweenOneFiveYearsns10:Original2023-04-3003343234ns5:BetweenOneFiveYearsns10:Original2022-04-3003343234ns10:Originalns5:AllPeriods2023-04-3003343234ns10:Originalns5:AllPeriods2022-04-3003343234ns10:Originalns10:OrdinaryShareClass22023-04-3003343234ns10:OrdinaryShareClass3ns10:Original2023-04-3003343234ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-04-3003343234ns10:Originalns5:SharePremium2022-04-3003343234ns10:Originalns5:CapitalRedemptionReserve2022-04-3003343234ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-05-012023-04-30
REGISTERED NUMBER: 03343234 (England and Wales)















Report of the Directors and

Unaudited Financial Statements for the Year Ended 30 April 2023

for

BLACK MARBLE LIMITED

BLACK MARBLE LIMITED (REGISTERED NUMBER: 03343234)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Report of the Directors 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 6


BLACK MARBLE LIMITED

Company Information
for the Year Ended 30 April 2023







DIRECTORS: R Hogg
R J Fennell
R M Hepworth
G Ley





REGISTERED OFFICE: Woodland House
Woodland Park
Bradford Road, Chain Bar
Cleckheaton
West Yorkshire
BD19 6BW





REGISTERED NUMBER: 03343234 (England and Wales)





ACCOUNTANTS: S Burgess & Co Ltd
11 Slayleigh Avenue
Sheffield
South Yorkshire
S10 3RA

BLACK MARBLE LIMITED (REGISTERED NUMBER: 03343234)

Report of the Directors
for the Year Ended 30 April 2023

The directors present their report with the financial statements of the company for the year ended 30 April 2023.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of the provision of IT software development, consultancy, and related project services.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 May 2022 to the date of this report.

R Hogg
R J Fennell
R M Hepworth
G Ley

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





R J Fennell - Director


7 November 2023

BLACK MARBLE LIMITED (REGISTERED NUMBER: 03343234)

Income Statement
for the Year Ended 30 April 2023

30.4.23 30.4.22
Notes £    £   

TURNOVER 1,371,609 1,602,644

Cost of sales 82,869 113,472
GROSS PROFIT 1,288,740 1,489,172

Administrative expenses 1,265,737 1,557,262
23,003 (68,090 )

Other operating income 50,500 8,397
OPERATING PROFIT/(LOSS) and
PROFIT/(LOSS) BEFORE TAXATION 73,503 (59,693 )

Tax on profit/(loss) (82,797 ) (72,049 )
PROFIT FOR THE FINANCIAL
YEAR

156,300

12,356

BLACK MARBLE LIMITED (REGISTERED NUMBER: 03343234)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 230,090 -
Tangible assets 6 7,550 12,838
237,640 12,838

CURRENT ASSETS
Debtors 7 181,058 179,647
Cash at bank and in hand 513,589 634,678
694,647 814,325
CREDITORS
Amounts falling due within one year 8 554,644 523,716
NET CURRENT ASSETS 140,003 290,609
TOTAL ASSETS LESS CURRENT
LIABILITIES

377,643

303,447

PROVISIONS FOR LIABILITIES 1,182 2,186
NET ASSETS 376,461 301,261

CAPITAL AND RESERVES
Called up share capital 10 142 142
Share premium 11 59,527 59,527
Capital redemption reserve 11 12 12
Retained earnings 11 316,780 241,580
SHAREHOLDERS' FUNDS 376,461 301,261

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 MARBLE LIMITED (REGISTERED NUMBER: 03343234)

Balance Sheet - continued
30 April 2023


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 7 November 2023 and were signed on its behalf by:





R J Fennell - Director


BLACK MARBLE LIMITED (REGISTERED NUMBER: 03343234)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Black Marble 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.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover comprises the invoiced value, under contract, of IT software development, consultancy, and related project services, excluding value added tax. Turnover is recognised in accordance with the contract terms, with contracts ongoing over the year end treated in accordance with the accounting policy set out under the heading "work in progress".

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Software development costs are being amortised evenly over their estimated useful life of six years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - over the life of the lease
Fixtures and fittings - 20% on cost
Computer equipment - 25% 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.


BLACK MARBLE LIMITED (REGISTERED NUMBER: 03343234)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

2. ACCOUNTING POLICIES - continued
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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Leasing commitments
Rentals paid under operating leases are charged to the profit and loss account as incurred.

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.

Work in progress
Income on work in progress contracts is recognised by reference to the valuation of the time spent on each contract at the year end.

Profit on work in progress contracts is recognised when the outcome of the contracts can be assessed with reasonable certainty, and is that amount which is estimated to reflect fairly the profit arising up to the year end. Profit on work in progress contracts is reflected in the profit and loss account as the difference between the reported turnover, and the related costs.

Debtors and creditors due within one year
Debtors and creditors with no stated interest rate, which are due within one year, are stated at the transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income within administrative expenses.

Impairment
At each balance sheet date, assets are reviewed to determine whether there is any indication that any of the individual assets have suffered an impairment. If such indication exists, the recoverable amount of the asset, or the assets cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the statement of comprehensive income.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2022 - 35 ) .

BLACK MARBLE LIMITED (REGISTERED NUMBER: 03343234)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

4. DIVIDENDS
30.4.23 30.4.22
£    £   
A Ordinary shares of £1 each
Interim 81,100 82,600

5. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
Additions 230,090
At 30 April 2023 230,090
NET BOOK VALUE
At 30 April 2023 230,090

Development costs capitalised are the costs incurred in the development of the latest version of the company's software known as tuServ.

6. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 May 2022 29,235 48,571 279,198 357,004
Disposals - - (35,500 ) (35,500 )
At 30 April 2023 29,235 48,571 243,698 321,504
DEPRECIATION
At 1 May 2022 29,235 40,703 274,228 344,166
Charge for year - 1,967 3,321 5,288
Eliminated on disposal - - (35,500 ) (35,500 )
At 30 April 2023 29,235 42,670 242,049 313,954
NET BOOK VALUE
At 30 April 2023 - 5,901 1,649 7,550
At 30 April 2022 - 7,868 4,970 12,838

BLACK MARBLE LIMITED (REGISTERED NUMBER: 03343234)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 56,617 66,338
Amounts recoverable on
contracts 1,000 25,675
Other debtors 27,229 238
R&D tax credits 81,793 71,577
Prepayments 14,419 15,819
181,058 179,647

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade creditors 3,652 1,878
Social security and other taxes 28,843 28,335
VAT 107,543 134,352
Other creditors 21,871 7,562
Accruals and deferred income 392,735 351,589
554,644 523,716

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.4.23 30.4.22
£    £   
Within one year 47,650 47,650
Between one and five years 107,212 154,862
154,862 202,512

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.23 30.4.22
value: £    £   
448 Ordinary £0.25 112 112
30 A Ordinary £1 30 30
142 142

BLACK MARBLE LIMITED (REGISTERED NUMBER: 03343234)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

11. RESERVES
Capital
Retained Share redemption
earnings premium reserve Totals
£    £    £    £   

At 1 May 2022 241,580 59,527 12 301,119
Profit for the year 156,300 156,300
Dividends (81,100 ) (81,100 )
At 30 April 2023 316,780 59,527 12 376,319