Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 06473855 Mr James Baggott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06473855 2023-03-31 06473855 2024-03-31 06473855 2023-04-01 2024-03-31 06473855 frs-core:ComputerEquipment 2023-04-01 2024-03-31 06473855 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-04-01 2024-03-31 06473855 frs-core:ShareCapital 2024-03-31 06473855 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06473855 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06473855 frs-bus:AbridgedAccounts 2023-04-01 2024-03-31 06473855 frs-bus:SmallEntities 2023-04-01 2024-03-31 06473855 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 06473855 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 06473855 frs-core:DeferredTaxation 2023-04-01 2024-03-31 06473855 frs-core:DeferredTaxation 2023-03-31 06473855 frs-core:DeferredTaxation 2024-03-31 06473855 frs-bus:Director1 2023-04-01 2024-03-31 06473855 frs-bus:Director1 2023-03-31 06473855 frs-bus:Director1 2024-03-31 06473855 frs-countries:EnglandWales 2023-04-01 2024-03-31 06473855 2022-03-31 06473855 2023-03-31 06473855 2022-04-01 2023-03-31 06473855 frs-core:ShareCapital 2023-03-31 06473855 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 06473855
Blackball Media Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 06473855
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 1,500 2,500
Tangible Assets 4 22,673 17,745
24,173 20,245
CURRENT ASSETS
Debtors 255,114 232,195
Cash at bank and in hand 142,784 173,783
397,898 405,978
Creditors: Amounts Falling Due Within One Year (251,957 ) (243,732 )
NET CURRENT ASSETS (LIABILITIES) 145,941 162,246
TOTAL ASSETS LESS CURRENT LIABILITIES 170,114 182,491
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,668 ) (4,426 )
NET ASSETS 164,446 178,065
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 164,346 177,965
SHAREHOLDERS' FUNDS 164,446 178,065
Page 1
Page 2
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr James Baggott
Director
21/08/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Blackball Media Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06473855 . The registered office is Units1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Income related to publications or events received in advance is deferred and recognised only when the publication is issued or the event taken place.
2.3. Intangible Fixed Assets and Amortisation - Intellectual Property
Trademarks are capitalised at their initial cost of registration and are amortised on a straight line basis over the expected period of future economic benefit, usually ten years. Maintenance charges between initial registration and renewal are charged to profit and loss as incurred.
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:
Computer Equipment 25% on cost
2.5. Taxation
Taxation for the year 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 year 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.
Page 3
Page 4
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Costs related to deferred income
Costs incurred from suppliers attributable to income streams that are defered in accordance with the turnover accounting policy above are deferred as prepayments and charged to revenue as the related income is recognised. Direct payroll costs are expensed as incurred. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2023: 14)
13 14
4. Tangible Assets
Total
£
Cost
As at 1 April 2023 22,593
Additions 12,978
As at 31 March 2024 35,571
Depreciation
As at 1 April 2023 4,848
Provided during the period 8,050
As at 31 March 2024 12,898
Net Book Value
As at 31 March 2024 22,673
As at 1 April 2023 17,745
5. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2023 4,426 4,426
Additions 1,242 1,242
Balance at 31 March 2024 5,668 5,668
Page 4
Page 5
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mr James Baggott 929 113,252 112,500 - 1,681
The above loan is unsecured, interest free and repayable on demand.
Page 5