Blueprint Management Consultants Limited SC192130 false 2022-11-01 2023-10-31 2023-10-31 The principal activity of the company is that of management consultants. Digita Accounts Production Advanced 6.30.9574.0 true SC192130 2022-11-01 2023-10-31 SC192130 2023-10-31 SC192130 bus:OrdinaryShareClass1 2023-10-31 SC192130 core:CurrentFinancialInstruments 2023-10-31 SC192130 core:CurrentFinancialInstruments core:WithinOneYear 2023-10-31 SC192130 core:FurnitureFittingsToolsEquipment 2023-10-31 SC192130 core:OtherPropertyPlantEquipment 2023-10-31 SC192130 bus:SmallEntities 2022-11-01 2023-10-31 SC192130 bus:AuditExemptWithAccountantsReport 2022-11-01 2023-10-31 SC192130 bus:FilletedAccounts 2022-11-01 2023-10-31 SC192130 bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 SC192130 bus:RegisteredOffice 2022-11-01 2023-10-31 SC192130 bus:Director1 2022-11-01 2023-10-31 SC192130 bus:Director2 2022-11-01 2023-10-31 SC192130 bus:OrdinaryShareClass1 2022-11-01 2023-10-31 SC192130 bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 SC192130 core:ComputerEquipment 2022-11-01 2023-10-31 SC192130 core:FurnitureFittingsToolsEquipment 2022-11-01 2023-10-31 SC192130 core:OfficeEquipment 2022-11-01 2023-10-31 SC192130 core:OtherPropertyPlantEquipment 2022-11-01 2023-10-31 SC192130 countries:Scotland 2022-11-01 2023-10-31 SC192130 2022-10-31 SC192130 core:FurnitureFittingsToolsEquipment 2022-10-31 SC192130 core:OtherPropertyPlantEquipment 2022-10-31 SC192130 2021-11-01 2022-10-31 SC192130 2022-10-31 SC192130 bus:OrdinaryShareClass1 2022-10-31 SC192130 core:CurrentFinancialInstruments 2022-10-31 SC192130 core:CurrentFinancialInstruments core:WithinOneYear 2022-10-31 SC192130 core:FurnitureFittingsToolsEquipment 2022-10-31 SC192130 core:OtherPropertyPlantEquipment 2022-10-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: SC192130

Blueprint Management Consultants Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 October 2023

 

Blueprint Management Consultants Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

Blueprint Management Consultants Limited

Company Information

Directors

Mr Ronald John Macdonald

Mrs Gail Macdonald

Registered office

11 Cunningham Court
Skelmorlie
PA17 5BQ

 

Blueprint Management Consultants Limited

(Registration number: SC192130)
Balance Sheet as at 31 October 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

5

269

539

Other financial assets

92

92

 

361

631

Current assets

 

Debtors

6

19,711

11,366

Cash at bank and in hand

 

789,697

690,635

 

809,408

702,001

Creditors: Amounts falling due within one year

7

(85,729)

(37,530)

Net current assets

 

723,679

664,471

Total assets less current liabilities

 

724,040

665,102

Provisions for liabilities

(51)

(102)

Net assets

 

723,989

665,000

Capital and reserves

 

Called up share capital

8

77

77

Capital redemption reserve

30

30

Retained earnings

723,882

664,893

Shareholders' funds

 

723,989

665,000

For the financial year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 April 2024 and signed on its behalf by:
 

 

Blueprint Management Consultants Limited

(Registration number: SC192130)
Balance Sheet as at 31 October 2023

.........................................
Mr Ronald John Macdonald
Director

 

Blueprint Management Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2023

1

General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
11 Cunningham Court
Skelmorlie
PA17 5BQ

These financial statements were authorised for issue by the Board on 16 April 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

 

Blueprint Management Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2023

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Computer Equipment

33% per annum on cost

Office Equipment

33% per annum on cost

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method.
Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

Blueprint Management Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2023

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2022 - 2).

4

Taxation

Tax charged/(credited) in the income statement

2023
 £

2022
 £

Deferred taxation

Arising from origination and reversal of timing differences

(51)

84

 

Blueprint Management Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2023

5

Tangible assets

Furniture, fittings and equipment
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 November 2022

4,749

45,720

50,469

At 31 October 2023

4,749

45,720

50,469

Depreciation

At 1 November 2022

4,749

45,181

49,930

Charge for the year

-

270

270

At 31 October 2023

4,749

45,451

50,200

Carrying amount

At 31 October 2023

-

269

269

At 31 October 2022

-

539

539

6

Debtors

Current

2023
£

2022
£

Trade debtors

-

7,367

Prepayments

301

298

Other debtors

19,410

3,701

 

19,711

11,366

7

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Taxation and social security

14

14

Other creditors

85,715

37,516

85,729

37,530

8

Share capital

Allotted, called up and fully paid shares

 

Blueprint Management Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2023

2023

2022

No.

£

No.

£

A shares of £1 each

77

77

77

77

       

9

Related party transactions

Transactions denoted as being with key management relate to advances and credits to or loans from directors that subsisted during the years ended 31 October 2023 and 31 October 2022.

Included within Other Creditors for the current year is a loan due to the directors of £85,715. No fixed terms of repayment have been agreed.

Interest is charged at 2.5% per annum on overdrawn director balances if in excess of £10,000.