Acorah Software Products - Accounts Production 16.0.110 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 SC366004 Brian Jones Brian Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC366004 2023-09-30 SC366004 2024-09-30 SC366004 2023-10-01 2024-09-30 SC366004 frs-core:CurrentFinancialInstruments 2024-09-30 SC366004 frs-core:FurnitureFittings 2024-09-30 SC366004 frs-core:FurnitureFittings 2023-10-01 2024-09-30 SC366004 frs-core:FurnitureFittings 2023-09-30 SC366004 frs-core:ShareCapital 2024-09-30 SC366004 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC366004 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC366004 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 SC366004 frs-bus:SmallEntities 2023-10-01 2024-09-30 SC366004 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC366004 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SC366004 frs-bus:Director1 2023-10-01 2024-09-30 SC366004 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 SC366004 frs-countries:Scotland 2023-10-01 2024-09-30 SC366004 2022-09-30 SC366004 2023-09-30 SC366004 2022-10-01 2023-09-30 SC366004 frs-core:CurrentFinancialInstruments 2023-09-30 SC366004 frs-core:ShareCapital 2023-09-30 SC366004 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: SC366004
BLJ Consulting Ltd.
Unaudited Financial Statements
For The Year Ended 30 September 2024
14 Newton Place
Glasgow
G3 7PY
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: SC366004
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,438 1,492
2,438 1,492
CURRENT ASSETS
Stocks 5 5,000 5,000
Cash at bank and in hand 407,621 422,925
412,621 427,925
Creditors: Amounts Falling Due Within One Year 6 (55,287 ) (6,676 )
NET CURRENT ASSETS (LIABILITIES) 357,334 421,249
TOTAL ASSETS LESS CURRENT LIABILITIES 359,772 422,741
PROVISIONS FOR LIABILITIES
Deferred Taxation (463 ) (283 )
NET ASSETS 359,309 422,458
CAPITAL AND RESERVES
Called up share capital 7 1 1
Income Statement 359,308 422,456
SHAREHOLDERS' FUNDS 359,309 422,457
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For the year ending 30 September 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 Income Statement.
On behalf of the board
Brian Jones
Director
01/11/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
BLJ Consulting Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC366004 . The registered office is 1 Doonholm Road, Ayr, KA7 4QQ.
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. Turnover includes revenue earned from the rendering of services.
2.3. 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:
Fixtures & Fittings 33.3% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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 profit. 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 profits 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 profits 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 asset reflects 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 profit or loss, 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 October 2023 8,726
Additions 2,148
As at 30 September 2024 10,874
Depreciation
As at 1 October 2023 7,234
Provided during the period 1,202
As at 30 September 2024 8,436
Net Book Value
As at 30 September 2024 2,438
As at 1 October 2023 1,492
5. Stocks
2024 2023
£ £
Work in progress 5,000 5,000
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 1,080 1,008
Director's loan account 54,207 5,668
55,287 6,676
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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