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REGISTERED NUMBER: NI692934 (Northern Ireland)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

30 NOVEMBER 2022 TO 31 MARCH 2024

FOR

BECKETT ASSESSORS NI LTD

BECKETT ASSESSORS NI LTD (REGISTERED NUMBER: NI692934)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 30 NOVEMBER 2022 TO 31 MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5


BECKETT ASSESSORS NI LTD

COMPANY INFORMATION
FOR THE PERIOD 30 NOVEMBER 2022 TO 31 MARCH 2024







DIRECTOR: R R Beckett





REGISTERED OFFICE: 8 Yewtree Hill Road
Moira
Craigavon
BT67 0JQ





REGISTERED NUMBER: NI692934 (Northern Ireland)





ACCOUNTANTS: Baker Tilly Mooney Moore
17 Clarendon Road
Clarendon Dock
Belfast
BT1 3BG

BECKETT ASSESSORS NI LTD (REGISTERED NUMBER: NI692934)

BALANCE SHEET
31 MARCH 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 38,130

CURRENT ASSETS
Debtors 5 750
Cash at bank 37,183
37,933
CREDITORS
Amounts falling due within one year 6 59,271
NET CURRENT LIABILITIES (21,338 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

16,792

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings 16,692
16,792

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 30 August 2024 and were signed by:





R R Beckett - Director


BECKETT ASSESSORS NI LTD (REGISTERED NUMBER: NI692934)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 30 NOVEMBER 2022 TO 31 MARCH 2024


1. STATUTORY INFORMATION

Beckett Assessors NI Ltd is a private company, limited by shares , registered in Northern Ireland. 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.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The directors are of the opinion that no significant judgements or estimates were required in preparing the financial statements.

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.
Plant and machinery etc - 33% on cost, 20% on cost and 20% on reducing balance

Taxation
Taxation for the period 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 period 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.

BECKETT ASSESSORS NI LTD (REGISTERED NUMBER: NI692934)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 30 NOVEMBER 2022 TO 31 MARCH 2024


2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

- Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

- Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate.

- Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

- Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

- Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

BECKETT ASSESSORS NI LTD (REGISTERED NUMBER: NI692934)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 30 NOVEMBER 2022 TO 31 MARCH 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 44,520
At 31 March 2024 44,520
DEPRECIATION
Charge for period 6,390
At 31 March 2024 6,390
NET BOOK VALUE
At 31 March 2024 38,130

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 750

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 25,092
Other creditors 34,179
59,271

Included in other creditors is an amount of £32,145 owed to the director. This loan is unsecured, interest free and repayable on demand.