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REGISTERED NUMBER: 03343234 (England and Wales)















Report of the Directors and

Unaudited Financial Statements for the Year Ended 30 April 2024

for

BLACK MARBLE LIMITED

BLACK MARBLE LIMITED (REGISTERED NUMBER: 03343234)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Report of the Directors 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 6


BLACK MARBLE LIMITED

Company Information
for the Year Ended 30 April 2024







DIRECTORS: R Hogg
R J Fennell
R M Hepworth
G Ley





REGISTERED OFFICE: Woodland House
Woodland Park
Bradford Road, Chain Bar
Cleckheaton
West Yorkshire
BD19 6BW





REGISTERED NUMBER: 03343234 (England and Wales)





ACCOUNTANTS: S Burgess & Co Ltd
11 Slayleigh Avenue
Sheffield
South Yorkshire
S10 3RA

BLACK MARBLE LIMITED (REGISTERED NUMBER: 03343234)

Report of the Directors
for the Year Ended 30 April 2024

The directors present their report with the financial statements of the company for the year ended 30 April 2024.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of the provision of IT software development, consultancy, and related project services.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 May 2023 to the date of this report.

R Hogg
R J Fennell
R M Hepworth
G Ley

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





R J Fennell - Director


23 December 2024

BLACK MARBLE LIMITED (REGISTERED NUMBER: 03343234)

Income Statement
for the Year Ended 30 April 2024

30.4.24 30.4.23
Notes £    £   

TURNOVER 1,642,686 1,371,609

Cost of sales 100,105 82,869
GROSS PROFIT 1,542,581 1,288,740

Administrative expenses 1,531,917 1,265,737
10,664 23,003

Other operating income 1,899 50,500
OPERATING PROFIT 12,563 73,503

Interest receivable and similar income 692 -
PROFIT BEFORE TAXATION 13,255 73,503

Tax on profit 40,573 (82,797 )
(LOSS)/PROFIT FOR THE
FINANCIAL YEAR

(27,318

)

156,300

BLACK MARBLE LIMITED (REGISTERED NUMBER: 03343234)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 303,998 230,090
Tangible assets 6 28,913 7,550
332,911 237,640

CURRENT ASSETS
Debtors 7 50,736 181,058
Cash at bank and in hand 667,532 513,589
718,268 694,647
CREDITORS
Amounts falling due within one year 8 748,382 554,644
NET CURRENT (LIABILITIES)/ASSETS (30,114 ) 140,003
TOTAL ASSETS LESS CURRENT
LIABILITIES

302,797

377,643

PROVISIONS FOR LIABILITIES 10 41,755 1,182
NET ASSETS 261,042 376,461

CAPITAL AND RESERVES
Called up share capital 142 142
Share premium 11 59,527 59,527
Capital redemption reserve 11 12 12
Retained earnings 11 201,361 316,780
SHAREHOLDERS' FUNDS 261,042 376,461

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BLACK MARBLE LIMITED (REGISTERED NUMBER: 03343234)

Balance Sheet - continued
30 April 2024


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2024 and were signed on its behalf by:





R J Fennell - Director


BLACK MARBLE LIMITED (REGISTERED NUMBER: 03343234)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Black Marble Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover comprises the invoiced value, under contract, of IT software development, consultancy, and related project services, excluding value added tax. Turnover is recognised in accordance with the contract terms, with contracts ongoing over the year end treated in accordance with the accounting policy set out under the heading "work in progress".

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Software development costs are being amortised evenly over their estimated useful life of six years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - over the life of the lease
Fixtures and fittings - 20% on cost
Computer equipment - 25% on cost

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.


BLACK MARBLE LIMITED (REGISTERED NUMBER: 03343234)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued
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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Leasing commitments
Rentals paid under operating leases are charged to the profit and loss account as incurred.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Work in progress
Income on work in progress contracts is recognised by reference to the valuation of the time spent on each contract at the year end.

Profit on work in progress contracts is recognised when the outcome of the contracts can be assessed with reasonable certainty, and is that amount which is estimated to reflect fairly the profit arising up to the year end. Profit on work in progress contracts is reflected in the profit and loss account as the difference between the reported turnover, and the related costs.

Debtors and creditors due within one year
Debtors and creditors with no stated interest rate, which are due within one year, are stated at the transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income within administrative expenses.

Impairment
At each balance sheet date, assets are reviewed to determine whether there is any indication that any of the individual assets have suffered an impairment. If such indication exists, the recoverable amount of the asset, or the assets cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the statement of comprehensive income.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2023 - 31 ) .

BLACK MARBLE LIMITED (REGISTERED NUMBER: 03343234)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. DIVIDENDS
30.4.24 30.4.23
£    £   
A Ordinary shares of £1 each
Interim 88,101 81,100

5. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 May 2023 230,090
Additions 112,256
At 30 April 2024 342,346
AMORTISATION
Charge for year 38,348
At 30 April 2024 38,348
NET BOOK VALUE
At 30 April 2024 303,998
At 30 April 2023 230,090

Development costs capitalised are the costs incurred in the development of the latest version of the company's software known as tuServ.

BLACK MARBLE LIMITED (REGISTERED NUMBER: 03343234)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

6. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 May 2023 29,235 48,571 243,698 321,504
Additions - 6,316 26,568 32,884
Disposals - - (74,381 ) (74,381 )
At 30 April 2024 29,235 54,887 195,885 280,007
DEPRECIATION
At 1 May 2023 29,235 42,670 242,049 313,954
Charge for year - 3,230 8,291 11,521
Eliminated on disposal - - (74,381 ) (74,381 )
At 30 April 2024 29,235 45,900 175,959 251,094
NET BOOK VALUE
At 30 April 2024 - 8,987 19,926 28,913
At 30 April 2023 - 5,901 1,649 7,550

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 25,323 56,617
Amounts recoverable on
contracts 7,680 1,000
Other debtors - 27,229
R&D tax credits - 81,793
Prepayments 17,733 14,419
50,736 181,058

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 10,781 3,652
Social security and other taxes 29,212 28,843
VAT 98,224 107,543
Other creditors 10,403 21,871
Accruals and deferred income 599,762 392,735
748,382 554,644

BLACK MARBLE LIMITED (REGISTERED NUMBER: 03343234)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.4.24 30.4.23
£    £   
Within one year 45,588 47,650
Between one and five years 56,985 107,212
102,573 154,862

10. PROVISIONS FOR LIABILITIES
30.4.24 30.4.23
£    £   
Deferred tax 41,755 1,182

Deferred
tax
£   
Balance at 1 May 2023 1,182
Accelerated capital allowances 4,142
Other timing differences 36,431
Balance at 30 April 2024 41,755

11. RESERVES
Capital
Retained Share redemption
earnings premium reserve Totals
£    £    £    £   

At 1 May 2023 316,780 59,527 12 376,319
Deficit for the year (27,318 ) (27,318 )
Dividends (88,101 ) (88,101 )
At 30 April 2024 201,361 59,527 12 260,900