Blackrod House Limited 09487057 false 2023-04-01 2024-03-31 2024-03-31 The principal activity of the company is to provide residential care activity services for the elderly and disabled Digita Accounts Production Advanced 6.30.9574.0 true true 09487057 2023-04-01 2024-03-31 09487057 2024-03-31 09487057 core:CurrentFinancialInstruments 2024-03-31 09487057 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 09487057 core:FurnitureFittingsToolsEquipment 2024-03-31 09487057 core:MotorVehicles 2024-03-31 09487057 bus:SmallEntities 2023-04-01 2024-03-31 09487057 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 09487057 bus:FilletedAccounts 2023-04-01 2024-03-31 09487057 bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 09487057 bus:RegisteredOffice 2023-04-01 2024-03-31 09487057 bus:Director1 2023-04-01 2024-03-31 09487057 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 09487057 core:FurnitureFittingsToolsEquipment 2023-04-01 2024-03-31 09487057 core:MotorVehicles 2023-04-01 2024-03-31 09487057 countries:EnglandWales 2023-04-01 2024-03-31 09487057 2023-03-31 09487057 core:FurnitureFittingsToolsEquipment 2023-03-31 09487057 core:MotorVehicles 2023-03-31 09487057 2022-04-01 2023-03-31 09487057 2023-03-31 09487057 core:CurrentFinancialInstruments 2023-03-31 09487057 core:CurrentFinancialInstruments core:WithinOneYear 2023-03-31 09487057 core:FurnitureFittingsToolsEquipment 2023-03-31 09487057 core:MotorVehicles 2023-03-31 iso4217:GBP xbrli:pure

Registration number: 09487057

Blackrod House Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2024

 

Blackrod House Limited

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 6

 

Blackrod House Limited

(Registration number: 09487057)
Balance Sheet as at 31 March 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

5

36,489

36,325

Current assets

 

Stocks

6

900

900

Debtors

7

40,943

11,050

Cash at bank and in hand

 

39,257

69,582

 

81,100

81,532

Creditors: Amounts falling due within one year

8

(25,187)

(28,294)

Net current assets

 

55,913

53,238

Total assets less current liabilities

 

92,402

89,563

Provisions for liabilities

(5,578)

(4,759)

Net assets

 

86,824

84,804

Capital and reserves

 

Called up share capital

100

100

Retained earnings

86,724

84,704

Shareholders' funds

 

86,824

84,804

 

Blackrod House Limited

(Registration number: 09487057)
Balance Sheet as at 31 March 2024

For the financial year ending 31 March 2024 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 12 September 2024 and signed on its behalf by:
 

.........................................
Mr S Burton
Director

 

Blackrod House Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Blackrod House Chorley Road
Blackrod
Bolton
BL6 5JS
England

These financial statements were authorised for issue by the Board on 12 September 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.

Going concern

The financial statements have been prepared on a going concern basis.

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 current and 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.

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

 

Blackrod House Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

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.

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

Fuxtures, fitting and equipment

15% straight line

Motor Vehicles

25% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 39 (2023 - 46).

 

Blackrod House Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

4

Profit before tax

Arrived at after charging/(crediting)

2024
£

2023
£

Depreciation expense

12,164

12,110

5

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 April 2023

171,495

8,994

180,489

Additions

12,327

-

12,327

At 31 March 2024

183,822

8,994

192,816

Depreciation

At 1 April 2023

138,015

6,148

144,163

Charge for the year

11,453

711

12,164

At 31 March 2024

149,468

6,859

156,327

Carrying amount

At 31 March 2024

34,354

2,135

36,489

At 31 March 2023

33,480

2,845

36,325

6

Stocks

2024
£

2023
£

Finished goods and goods for resale

900

900

7

Debtors

Current

2024
£

2023
£

Trade debtors

40,943

11,050

 

40,943

11,050

 

Blackrod House Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

8

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

603

515

Taxation and social security

19,955

22,632

Accruals and deferred income

2,730

2,730

Other creditors

1,899

2,417

25,187

28,294