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REGISTERED NUMBER: 04544324 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

BLYTHE BUILDING CONSULTANTS LIMITED

BLYTHE BUILDING CONSULTANTS LIMITED (REGISTERED NUMBER: 04544324)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Statement of Financial Position 1 to 2

Notes to the Financial Statements 3 to 7


BLYTHE BUILDING CONSULTANTS LIMITED (REGISTERED NUMBER: 04544324)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2024

31.3.24 31.3.23
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 21,944 1,901

CURRENT ASSETS
Debtors 5 82,253 67,081
Cash at bank and in hand 180 15,049
82,433 82,130
CREDITORS
Amounts falling due within one year 6 (41,694 ) (26,441 )
NET CURRENT ASSETS 40,739 55,689
TOTAL ASSETS LESS CURRENT
LIABILITIES

62,683

57,590

CREDITORS
Amounts falling due after more than one
year

7

(24,377

)

(17,480

)

PROVISIONS FOR LIABILITIES (4,169 ) (361 )
NET ASSETS 34,137 39,749

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 34,135 39,747
34,137 39,749

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

BLYTHE BUILDING CONSULTANTS LIMITED (REGISTERED NUMBER: 04544324)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2024


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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 March 2025 and were signed by:





D Harp - Director


BLYTHE BUILDING CONSULTANTS LIMITED (REGISTERED NUMBER: 04544324)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Blythe Building Consultants Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04544324

Registered office: Burslem Enterprise Centre
Moorland Road
Burslem
Stoke-on-Trent
Staffordshire
ST6 1JQ

The presentation currency of the financial statements is the Pound Sterling (£).


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 financial statements have been prepared in sterling, which is the functional currency of the entity.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations of
future events that are believed to be reasonable under the circumstances.

(i) Estimated useful lives and residual values of fixed assets

Depreciation of tangible fixed assets has been based on estimated useful lives and residual
values deemed appropriate by the directors. Estimated useful lives and residual values are
reviewed annually and revised as appropriate. Revisions take into account estimated useful lives
used by other companies operating in the sector and actual asset lives and residual values, as
evidenced by disposals during the current and prior accounting periods.

Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents
amounts receivable for goods supplied and services rendered, stated net of discounts and of
Value Added Tax.

Revenue from the rendering of services is recognised by reference to the stage of completion at
the balance sheet date; the amount of revenue can be measured reliably, it is probable that the
associated economic benefits will flow to the entity, and the costs incurred or to be incurred in
respect of the transactions can be measured reliably.

BLYTHE BUILDING CONSULTANTS LIMITED (REGISTERED NUMBER: 04544324)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


2. ACCOUNTING POLICIES - continued

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 10% on cost
Plant and machinery - 25% reducing balance
Fixtures and fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - straight line over 3 years

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

BLYTHE BUILDING CONSULTANTS LIMITED (REGISTERED NUMBER: 04544324)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


2. ACCOUNTING POLICIES - continued

Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a
past event, it is probable that the entity will be required to transfer economic benefits in settlement
and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability
in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the
obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to
reflect the current best estimate of the amount that would be required to settle the obligation. Any
adjustments to the amounts previously recognised are recognised in profit or loss unless the
provision was originally recognised as part of the cost of an asset. When a provision is measured
at the present value of the amount expected to be required to settle the obligation, the unwinding
of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as a finance cost in
profit or loss in the period in which it arises.


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 April 2023 1,418 5,091 2,491
Additions - - -
At 31 March 2024 1,418 5,091 2,491
DEPRECIATION
At 1 April 2023 1,418 5,069 1,222
Charge for year - 4 317
At 31 March 2024 1,418 5,073 1,539
NET BOOK VALUE
At 31 March 2024 - 18 952
At 31 March 2023 - 22 1,269

BLYTHE BUILDING CONSULTANTS LIMITED (REGISTERED NUMBER: 04544324)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


4. PROPERTY, PLANT AND EQUIPMENT - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2023 4,411 375 13,786
Additions 22,902 - 22,902
At 31 March 2024 27,313 375 36,688
DEPRECIATION
At 1 April 2023 3,801 375 11,885
Charge for year 2,538 - 2,859
At 31 March 2024 6,339 375 14,744
NET BOOK VALUE
At 31 March 2024 20,974 - 21,944
At 31 March 2023 610 - 1,901

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 280 250
Other debtors 81,973 66,831
82,253 67,081

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 8,562 4,989
Hire purchase contracts 2,455 -
Trade creditors 9,427 3,550
Taxation and social security 13,743 10,849
Other creditors 7,507 7,053
41,694 26,441

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans 6,416 11,588
Hire purchase contracts 17,757 -
Other creditors 204 5,892
24,377 17,480

BLYTHE BUILDING CONSULTANTS LIMITED (REGISTERED NUMBER: 04544324)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


8. RELATED PARTY DISCLOSURES

All transactions undertaken with the directors and related parties are deemed to be conducted
under normal market conditions and/or are not material.

9. EVENTS AFTER THE END OF THE REPORTING PERIOD

There were no significant events up to the date of approval of the financial statements by the Board.