Acorah Software Products - Accounts Production 14.3.260 false true true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 11194152 Mr Darren Blackhall Mr Mark Blackhall Mr Mark Blackhall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11194152 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 11194152 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 11194152 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 11194152 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 11194152 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 11194152 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 11194152 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 11194152 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 11194152 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 11194152 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Registered number: 11194152
Blackhall Building & Construction Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
SLM Accountants & Tax Advisors
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11194152
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,508 17,234
11,508 17,234
CURRENT ASSETS
Stocks 5 51,705 51,705
Debtors 6 126,339 906,267
Cash at bank and in hand 53,386 63,113
231,430 1,021,085
Creditors: Amounts Falling Due Within One Year 7 (2,621,290 ) (2,623,874 )
NET CURRENT ASSETS (LIABILITIES) (2,389,860 ) (1,602,789 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,378,352 ) (1,585,555 )
Creditors: Amounts Falling Due After More Than One Year 8 (17,076 ) (27,692 )
NET LIABILITIES (2,395,428 ) (1,613,247 )
CAPITAL AND RESERVES
Called up share capital 9 300 300
Profit and Loss Account (2,395,728 ) (1,613,547 )
SHAREHOLDERS' FUNDS (2,395,428) (1,613,247)
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
On behalf of the board
Mr Mark Blackhall
Director
14/09/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Blackhall Building & Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11194152 . The registered office is 55 Rectory Grove,, Leigh-On-Sea,, Essex,, England,, SS9 2HA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The director, Mr Mark Blackhall, has confirmed that he will continue to fund the company for the forseable future by use of directors loan.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Plant & Machinery 20% SLM
Motor Vehicles 20% SLM
Computer Equipment 20% SLM
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
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Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2022 13,480 7,450 7,702 28,632
As at 30 June 2023 13,480 7,450 7,702 28,632
Depreciation
As at 1 July 2022 5,392 2,980 3,026 11,398
Provided during the period 2,696 1,490 1,540 5,726
As at 30 June 2023 8,088 4,470 4,566 17,124
Net Book Value
As at 30 June 2023 5,392 2,980 3,136 11,508
As at 1 July 2022 8,088 4,470 4,676 17,234
5. Stocks
2023 2022
£ £
Work in progress 51,705 51,705
51,705 51,705
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 753,039
Prepayments and accrued income 8,314 12,898
Other debtors 100,336 109,660
VAT 17,689 30,670
126,339 906,267
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 149,554 348,381
Bank loans and overdrafts 11,898 11,283
Corporation tax 12,273 12,273
Other taxes and social security - 51,010
Other creditors (6,453 ) -
Accruals and deferred income 3,000 2,000
Directors' loan accounts 2,451,018 2,198,927
2,621,290 2,623,874
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 17,076 27,692
17,076 27,692
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 300 300
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