BLACK MOUNTAIN TRAINING SERVICES C.I.C.

Company limited by guarantee

Company Registration Number:
NI667365 (Northern Ireland)

Unaudited statutory accounts for the year ended 31 January 2024

Period of accounts

Start date: 1 February 2023

End date: 31 January 2024

BLACK MOUNTAIN TRAINING SERVICES C.I.C.

Contents of the Financial Statements

for the Period Ended 31 January 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

BLACK MOUNTAIN TRAINING SERVICES C.I.C.

Directors' report period ended 31 January 2024

The directors present their report with the financial statements of the company for the period ended 31 January 2024

Directors

The directors shown below have held office during the whole of the period from
1 February 2023 to 31 January 2024

Donal Kennedy
Mary O'Hara


The director shown below has held office during the period of
1 February 2023 to 8 September 2023

David McMullan


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
25 October 2024

And signed on behalf of the board by:
Name: Mary O'Hara
Status: Director

BLACK MOUNTAIN TRAINING SERVICES C.I.C.

Profit And Loss Account

for the Period Ended 31 January 2024

2024 2023


£

£
Turnover: 2,400 1,600
Cost of sales: 0 0
Gross profit(or loss): 2,400 1,600
Administrative expenses: ( 573 ) ( 1,006 )
Operating profit(or loss): 1,827 594
Profit(or loss) before tax: 1,827 594
Tax: ( 347 ) ( 113 )
Profit(or loss) for the financial year: 1,480 481

BLACK MOUNTAIN TRAINING SERVICES C.I.C.

Balance sheet

As at 31 January 2024

Notes 2024 2023


£

£
Fixed assets
Intangible assets:   0 0
Tangible assets:   0 0
Investments:   0 0
Total fixed assets: 0 0
Current assets
Cash at bank and in hand: 4,418 2,126
Total current assets: 4,418 2,126
Creditors: amounts falling due within one year: 3 ( 2,457 ) ( 1,645 )
Net current assets (liabilities): 1,961 481
Total assets less current liabilities: 1,961 481
Total net assets (liabilities): 1,961 481
Members' funds
Profit and loss account: 1,961 481
Total members' funds: 1,961 481

The notes form part of these financial statements

BLACK MOUNTAIN TRAINING SERVICES C.I.C.

Balance sheet statements

For the year ending 31 January 2024 the company was entitled to exemption 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.

This report was approved by the board of directors on 25 October 2024
and signed on behalf of the board by:

Name: Mary O'Hara
Status: Director

The notes form part of these financial statements

BLACK MOUNTAIN TRAINING SERVICES C.I.C.

Notes to the Financial Statements

for the Period Ended 31 January 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    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.

    Other accounting policies

    Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current or deferred tax for the year is recognised in surplus or deficit, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively

BLACK MOUNTAIN TRAINING SERVICES C.I.C.

Notes to the Financial Statements

for the Period Ended 31 January 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 0 0

BLACK MOUNTAIN TRAINING SERVICES C.I.C.

Notes to the Financial Statements

for the Period Ended 31 January 2024

3. Creditors: amounts falling due within one year note

2024 2023
£ £
Trade creditors 445 0
Taxation and social security 460 113
Accruals and deferred income 552 532
Other creditors 1,000 1,000
Total 2,457 1,645

COMMUNITY INTEREST ANNUAL REPORT

BLACK MOUNTAIN TRAINING SERVICES C.I.C.

Company Number: NI667365 (Northern Ireland)

Year Ending: 31 January 2024

Company activities and impact

The company has provided training services lo local youth groups and youth group leaders to assist them in in achieving best practise standards in youth work.

Consultation with stakeholders

The companies stakeholders include a registered charity, Boys and Girls Clubs (Northern Ireland). We have worked closely with them to ensure that the training we deliver has been appropriately targeted in both content and towards the right organisations.

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
25 October 2024

And signed on behalf of the board by:
Name: Mary O'Hara
Status: Director