Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 05161195 Mr Malcolm Conquer Mr Marc Conquer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05161195 2023-04-30 05161195 2024-04-30 05161195 2023-05-01 2024-04-30 05161195 frs-core:CurrentFinancialInstruments 2024-04-30 05161195 frs-core:ComputerEquipment 2024-04-30 05161195 frs-core:ComputerEquipment 2023-05-01 2024-04-30 05161195 frs-core:ComputerEquipment 2023-04-30 05161195 frs-core:FurnitureFittings 2024-04-30 05161195 frs-core:FurnitureFittings 2023-05-01 2024-04-30 05161195 frs-core:FurnitureFittings 2023-04-30 05161195 frs-core:PlantMachinery 2024-04-30 05161195 frs-core:PlantMachinery 2023-05-01 2024-04-30 05161195 frs-core:PlantMachinery 2023-04-30 05161195 frs-core:ShareCapital 2024-04-30 05161195 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 05161195 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 05161195 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 05161195 frs-bus:SmallEntities 2023-05-01 2024-04-30 05161195 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 05161195 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 05161195 frs-bus:Director1 2023-05-01 2024-04-30 05161195 frs-bus:Director2 2023-05-01 2024-04-30 05161195 frs-core:CurrentFinancialInstruments 1 2024-04-30 05161195 frs-countries:EnglandWales 2023-05-01 2024-04-30 05161195 2022-04-30 05161195 2023-04-30 05161195 2022-05-01 2023-04-30 05161195 frs-core:CurrentFinancialInstruments 2023-04-30 05161195 frs-core:ShareCapital 2023-04-30 05161195 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 05161195 frs-core:CurrentFinancialInstruments 1 2023-04-30
Registered number: 05161195
Blaiklock Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
TaxAssist Accountants
635 Bath Road
Slough
Berkshire
SL1 6AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05161195
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,585 23,722
19,585 23,722
CURRENT ASSETS
Debtors 5 485,007 498,892
Investments 6 800 800
Cash at bank and in hand 357,244 242,990
843,051 742,682
Creditors: Amounts Falling Due Within One Year 7 (710,604 ) (614,383 )
NET CURRENT ASSETS (LIABILITIES) 132,447 128,299
TOTAL ASSETS LESS CURRENT LIABILITIES 152,032 152,021
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,313 ) (4,313 )
NET ASSETS 147,719 147,708
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 147,619 147,608
SHAREHOLDERS' FUNDS 147,719 147,708
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit 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.
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.
On behalf of the board
Mr Marc Conquer
Director
31st January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Blaiklock Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05161195 . The registered office is 635 Bath Road, Slough, Berkshire, SL1 6AE.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Plant & Machinery 33.33% straight line
Fixtures & Fittings 33.33% Straight line
Computer Equipment 33.33% Straight line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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 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 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 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2023: 11)
11 11
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 21,173 27,056 13,722 61,951
Additions 5,298 4,992 1,147 11,437
As at 30 April 2024 26,471 32,048 14,869 73,388
Depreciation
As at 1 May 2023 11,575 18,446 8,208 38,229
Provided during the period 5,131 5,487 4,956 15,574
As at 30 April 2024 16,706 23,933 13,164 53,803
Net Book Value
As at 30 April 2024 9,765 8,115 1,705 19,585
As at 1 May 2023 9,598 8,610 5,514 23,722
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 417,987 452,318
Prepayments and accrued income 15,736 12,907
Other debtors 27,117 16,189
VAT 24,167 16,374
Amounts owed by associates - 1,104
485,007 498,892
6. Current Asset Investments
2024 2023
£ £
Other investments, held for sale 800 800
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 197,189 321,000
Corporation tax 65,695 43,888
Other taxes and social security 5,198 6,303
Other creditors (1) 24,540 5,195
Accruals and deferred income 391,295 236,964
Directors' loan accounts 26,687 1,033
710,604 614,383
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Page 5
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5