BrightAccountsProduction v1.0.0 v1.0.0 2023-07-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is real estate. 20 November 2024 0 0 NI679090 2024-06-30 NI679090 2023-06-30 NI679090 2022-06-30 NI679090 2023-07-01 2024-06-30 NI679090 2022-07-01 2023-06-30 NI679090 uk-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 NI679090 uk-curr:PoundSterling 2023-07-01 2024-06-30 NI679090 uk-bus:AbridgedAccounts 2023-07-01 2024-06-30 NI679090 uk-core:ShareCapital 2024-06-30 NI679090 uk-core:ShareCapital 2023-06-30 NI679090 uk-core:RetainedEarningsAccumulatedLosses 2024-06-30 NI679090 uk-core:RetainedEarningsAccumulatedLosses 2023-06-30 NI679090 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-06-30 NI679090 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-06-30 NI679090 uk-core:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 NI679090 uk-bus:FRS102 2023-07-01 2024-06-30 NI679090 uk-core:FurnitureFittingsToolsEquipment 2023-07-01 2024-06-30 NI679090 2023-07-01 2024-06-30 NI679090 uk-bus:Director1 2023-07-01 2024-06-30 NI679090 uk-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 xbrli:pure iso4217:GBP xbrli:shares
 
 
 
BK Legal Services Ltd
 
Abridged Unaudited Financial Statements
 
for the financial year ended 30 June 2024



BK Legal Services Ltd
DIRECTOR'S REPORT
for the financial year ended 30 June 2024

 
The director presents their report and the unaudited financial statements for the financial year ended 30 June 2024.
     
Director
The director who served during the financial year is as follows:
     
Brendan Kelly
   
There were no changes in shareholdings between 30 June 2024 and the date of signing the financial statements.
     
In accordance with the Constitution, the director retire by rotation and, being eligible, offer themselves for re-election.
     
Political Contributions
The company did not make any disclosable political donations in the current financial year.
     
Statement of Director's Responsibilities
     
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
     
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless they is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:
- select suitable accounting policies and apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
     
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
     
Special provisions relating to small companies
The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
     
     
On behalf of the board
     
     
___________________________
Brendan Kelly
Director
     
20 November 2024



BK Legal Services Ltd
ABRIDGED PROFIT AND LOSS ACCOUNT
for the financial year ended 30 June 2024
2024 2023
Notes £ £

 
Administrative expenses (4,455) (4,454)
Other operating income 47,410 48,014
───────── ─────────
Profit before taxation 42,955 43,560
 
Tax on profit (10,380) (10,890)
───────── ─────────
Profit for the financial year 32,575 32,670
───────── ─────────
Total comprehensive income 32,575 32,670
    ═════════   ═════════



BK Legal Services Ltd
Company Registration Number: NI679090
ABRIDGED BALANCE SHEET
as at 30 June 2024

2024 2023
Notes £ £
 
Fixed Assets
Tangible assets 4 238,077 241,332
───────── ─────────
 
Current Assets
Debtors 41,489 20,876
Cash and cash equivalents 100 100
───────── ─────────
41,589 20,976
───────── ─────────
Creditors: amounts falling due within one year (149,954) (165,171)
───────── ─────────
Net Current Liabilities (108,365) (144,195)
───────── ─────────
Total Assets less Current Liabilities 129,712 97,137
═════════ ═════════
 
Capital and Reserves
Called up share capital 100 100
Retained earnings 129,612 97,037
───────── ─────────
Equity attributable to owners of the company 129,712 97,137
═════════ ═════════
 
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
For the financial year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 20 November 2024
           
           
________________________________          
Brendan Kelly          
Director          
           



BK Legal Services Ltd
STATEMENT OF CHANGES IN EQUITY
as at 30 June 2024

Called up Retained Total
share earnings
capital
£ £ £
 
At 1 July 2022 100 64,367 64,467
───────── ───────── ─────────
Profit for the financial year - 32,670 32,670
───────── ───────── ─────────
At 30 June 2023 100 97,037 97,137
  ───────── ───────── ─────────
Profit for the financial year - 32,575 32,575
  ───────── ───────── ─────────
At 30 June 2024 100 129,612 129,712
  ═════════ ═════════ ═════════



BK Legal Services Ltd
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
for the financial year ended 30 June 2024

   
1. General Information
 
BK Legal Services Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI679090. The registered office of the company is 8 Lawrence Hill, Derry, BT48 7NJ, Northern Ireland which is also the principal place of business of the company. The principal activity of the company is real estate. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 30 June 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Fixtures, fittings and equipment - 12.5% Straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Investment properties
Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business. Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date, by professional external valuers. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Abridged Profit and Loss Account as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Abridged Profit and Loss Account.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
 
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including director, during the financial year was 0, (2023 - 0).
         
4. Tangible assets
  Investment Fixtures, Total
  properties fittings and  
    equipment  
  £ £ £
Cost
At 1 July 2023 218,544 26,043 244,587
  ───────── ───────── ─────────
 
At 30 June 2024 218,544 26,043 244,587
  ───────── ───────── ─────────
Depreciation
At 1 July 2023 - 3,255 3,255
Charge for the financial year - 3,255 3,255
  ───────── ───────── ─────────
At 30 June 2024 - 6,510 6,510
  ───────── ───────── ─────────
Net book value
At 30 June 2024 218,544 19,533 238,077
  ═════════ ═════════ ═════════
At 30 June 2023 218,544 22,788 241,332
  ═════════ ═════════ ═════════
       
5. Capital commitments
 
The company had no material capital commitments at the financial year-ended 30 June 2024.
   
6. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial year-end.