Caseware UK (AP4) 2024.0.164 2024.0.164 2023-12-312023-12-312023-01-01Design and development of innovative software solutionsfalse11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false NI618410 2023-01-01 2023-12-31 NI618410 2022-01-01 2022-12-31 NI618410 2023-12-31 NI618410 2022-12-31 NI618410 c:Director1 2023-01-01 2023-12-31 NI618410 d:CurrentFinancialInstruments 2023-12-31 NI618410 d:CurrentFinancialInstruments 2022-12-31 NI618410 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 NI618410 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 NI618410 d:ShareCapital 2023-12-31 NI618410 d:ShareCapital 2022-12-31 NI618410 d:RetainedEarningsAccumulatedLosses 2023-12-31 NI618410 d:RetainedEarningsAccumulatedLosses 2022-12-31 NI618410 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-12-31 NI618410 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-12-31 NI618410 c:OrdinaryShareClass1 2023-01-01 2023-12-31 NI618410 c:OrdinaryShareClass1 2023-12-31 NI618410 c:OrdinaryShareClass1 2022-12-31 NI618410 c:FRS102 2023-01-01 2023-12-31 NI618410 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 NI618410 c:FullAccounts 2023-01-01 2023-12-31 NI618410 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 NI618410 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: NI618410









BLACK EYE TECHNOLOGY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
BLACK EYE TECHNOLOGY LIMITED
 

CONTENTS



Page
Balance Sheet
 
1 - 2
Notes to the Financial Statements
 
3 - 5


 
BLACK EYE TECHNOLOGY LIMITED
REGISTERED NUMBER: NI618410

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
Restated 2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1,846
11,170

Cash at bank and in hand
 5 
61,355
65,971

  
63,201
77,141

Creditors: amounts falling due within one year
 6 
(69,195)
(65,430)

Net current (liabilities)/assets
  
 
 
(5,994)
 
 
11,711

Total assets less current liabilities
  
(5,994)
11,711

  

Net (liabilities)/assets
  
(5,994)
11,711


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
(6,094)
11,611

  
(5,994)
11,711


Page 1

 
BLACK EYE TECHNOLOGY LIMITED
REGISTERED NUMBER: NI618410
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




K Northime
Director

Date: 25 February 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
BLACK EYE TECHNOLOGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Black Eye Technology Limited is a private company, limited by shares, incorporated in Northern Ireland with registration number NI618410.  The registered office is 47a Botanic Avenue, Belfast, BT7 1JL. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The company expects the continued support of the principal creditor, who has confirmed that they will provide such financial support as is necessary for the company to meet its liabilities as they fall due and continue in operation for a period of at least twelve months from the date of signing of the financial statements of the company.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Page 3

 
BLACK EYE TECHNOLOGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


Employees

2023
2022
£
£

Wages and salaries
(1,930)
-

(1,930)
-


The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Debtors

2023
2022
£
£


Trade debtors
2
10,880

Other debtors
1,844
290

1,846
11,170



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
61,355
65,971



6.


Creditors: Amounts falling due within one year

2023
Restated 2022
£
£

Trade creditors
650
-

Other taxation and social security
-
1,675

Other creditors
63,500
63,755

Accruals and deferred income
5,045
-

69,195
65,430


Page 4

 
BLACK EYE TECHNOLOGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


Financial instruments

2023
2022
£
£

Financial assets


Financial assets measured at fair value through profit or loss
61,355
65,971




Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.


8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100



9.


Prior year adjustment

During the preparation of the financial statements for the year ended 31 December 2023, it was identified that a loan due to the principal creditor which had been classified as due over 1 year should be reclassified as a current liability. The loan is interest free, unsecured and repayable on demand. The 2022 comparatives reflect this balance sheet reclassification and there has been no impact to the Profit and Loss account.

 
Page 5