Registered number
09948715
Blackpoint Design Ltd
Unaudited Filleted Accounts
5 April 2024
Blackpoint Design Ltd
Registered number: 09948715
Balance Sheet
as at 5 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 29,943 10,149
Current assets
Debtors 4 128,100 130,076
Cash at bank and in hand 75,641 68,994
203,741 199,070
Creditors: amounts falling due within one year 5 (36,431) (39,027)
Net current assets 167,310 160,043
Total assets less current liabilities 197,253 170,192
Creditors: amounts falling due after more than one year 6 (15,181) -
Provisions for liabilities (1,863) (2,558)
Net assets 180,209 167,634
Capital and reserves
Called up share capital 50 50
Share premium (15,643) (15,643)
Profit and loss account 195,802 183,227
Shareholder's funds 180,209 167,634
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P. Jordan
Director
Approved by the board on 29 October 2024
Blackpoint Design Ltd
Notes to the Accounts
for the year ended 5 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Motor vehicles over 4 years
Fixtures, fittings, tools and equipment over 2- 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Current and deferred taxliabilities are not discounted.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 3 3
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 6 April 2023 33,510 - 33,510
Additions 9,571 29,990 39,561
Disposals (2,289) - (2,289)
At 5 April 2024 40,792 29,990 70,782
Depreciation
At 6 April 2023 23,361 - 23,361
Charge for the year 12,269 7,498 19,767
On disposals (2,289) - (2,289)
At 5 April 2024 33,341 7,498 40,839
Net book value
At 5 April 2024 7,451 22,492 29,943
At 5 April 2023 10,149 - 10,149
4 Debtors 2024 2023
£ £
Trade debtors 128,100 130,076
5 Creditors: amounts falling due within one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts 6,748 -
Taxation and social security costs 28,293 37,021
Other creditors 1,390 2,006
36,431 39,027
6 Creditors: amounts falling due after one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts 15,181 -
7 Other information
Blackpoint Design Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Clearways Accountants
Clearways
Colley Way
Reigate
RH2 9JH
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