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Registered number: 06733455









THE BLUEPRINT IT CONSULTANCY GROUP LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2023

 
THE BLUEPRINT IT CONSULTANCY GROUP LIMITED
REGISTERED NUMBER: 06733455

BALANCE SHEET
AS AT 31 OCTOBER 2023

2023
2023
2022
2022
Note
£
£
£
£

Fixed assets
  

Intangible assets
 4 
104
139

Tangible assets
 5 
33,386
22,254

  
33,490
22,393

Current assets
  

Debtors: amounts falling due within one year
 6 
11,361
6,183

Cash at bank and in hand
 7 
274,970
110,151

  
286,331
116,334

Creditors: amounts falling due within one year
 8 
(113,432)
(39,589)

Net current assets
  
 
 
172,899
 
 
76,745

Total assets less current liabilities
  
206,389
99,138

  

Net assets
  
206,389
99,138


Capital and reserves
  

Called up share capital 
  
500
500

Capital redemption reserve
  
500
500

Profit and loss account
  
205,389
98,138

  
206,389
99,138


Page 1

 
THE BLUEPRINT IT CONSULTANCY GROUP LIMITED
REGISTERED NUMBER: 06733455
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2023

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 


................................................
S Mokhtari
Director

Date: 10 April 2024

Page 2

 
THE BLUEPRINT IT CONSULTANCY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

The Blueprint IT Consultancy Limited is a private company limited by shares. The company is incorporated in England and Wales and its registered address is Floor 3 & 4, 86-90 Paul Street, London, EC2A 4NE. The registered number is 06733455.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.



The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Page 3

 
THE BLUEPRINT IT CONSULTANCY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.5

Intangible assets

Intangible assets consist of website development costs that are capitalised and amortised to the Statement of Income and Retained Earnings over its estimated economic life.
Amortisation is provided at the following rate:
                Website development - 25% reducing balance

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
25% reducing balance
Computer equipment
-
25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 4

 
THE BLUEPRINT IT CONSULTANCY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Taxation


2023
2022
£
£

Corporation tax


Current tax on profits for the year
60,384
21,828


60,384
21,828


Total current tax
60,384
21,828

Factors affecting tax charge for the year

There were no factors that affected the tax charge for the year which has been calculated on the profits on ordinary activities before tax at the standard rate of corporation tax in the UK of 19% (2022 - 19%).


Page 5

 
THE BLUEPRINT IT CONSULTANCY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

4.


Intangible assets




Website  Develop-  ment

£



Cost


At 1 November 2022
4,611



At 31 October 2023

4,611



Amortisation


At 1 November 2022
4,472


Charge for the year on owned assets
35



At 31 October 2023

4,507



Net book value



At 31 October 2023
104



At 31 October 2022
139



Page 6

 
THE BLUEPRINT IT CONSULTANCY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

5.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 November 2022
32,804
1,488
34,292


Additions
22,260
-
22,260



At 31 October 2023

55,064
1,488
56,552



Depreciation


At 1 November 2022
10,661
1,376
12,037


Charge for the year on owned assets
11,101
28
11,129



At 31 October 2023

21,762
1,404
23,166



Net book value



At 31 October 2023
33,302
84
33,386



At 31 October 2022
22,142
112
22,254


6.


Debtors

2023
2022
£
£


Other debtors
9,460
4,419

Prepayments and accrued income
1,901
1,764

11,361
6,183



7.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
274,969
110,150

274,969
110,150


Page 7

 
THE BLUEPRINT IT CONSULTANCY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

8.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
60,384
21,828

Other taxation and social security
39,874
12,761

Other creditors
9,399
-

Accruals and deferred income
3,775
5,000

113,432
39,589


 
Page 8