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REGISTERED NUMBER: 07030656 (England and Wales)












BLACK PEAR SOFTWARE LIMITED

Unaudited Financial Statements

for the Year Ended 31 December 2024






BLACK PEAR SOFTWARE LIMITED (REGISTERED NUMBER: 07030656)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BLACK PEAR SOFTWARE LIMITED

Company Information
for the Year Ended 31 December 2024







Directors: Mr W Jehring
Mrs J Jehring
Dr D Jehring





Registered office: Bartlam House
Shrawley
Worcester
WR6 6TP





Registered number: 07030656 (England and Wales)





Accountants: Michael Price Associates Ltd
NP-105, iCentre
Howard Way
Newport Pagnell
Milton Keynes
Buckinghamshire
MK16 9PY

BLACK PEAR SOFTWARE LIMITED (REGISTERED NUMBER: 07030656)

Balance Sheet
31 December 2024

31/12/24 31/12/23
Notes £    £    £   
Fixed assets
Intangible assets 4 837,343 440,123
Tangible assets 5 13,928 17,136
851,271 457,259

Current assets
Debtors 6 71,564 53,876
Cash at bank 322,841 471,405
394,405 525,281
Creditors
Amounts falling due within one year 7 601,227 647,760
Net current liabilities (206,822 ) (122,479 )
Total assets less current liabilities 644,449 334,780

Capital and reserves
Called up share capital 1,000 1,000
Retained earnings 643,449 333,780
644,449 334,780

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 April 2025 and were signed on its behalf by:





Dr D Jehring - Director


BLACK PEAR SOFTWARE LIMITED (REGISTERED NUMBER: 07030656)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. Statutory information

Black Pear Software 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.

Going concern
The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Development costs are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset over its expected useful life, as follows:

- Fixtures and fittings 4 years straight line
- Other property, plant and equipment 10 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

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 is written off in the year in which it is incurred.

Expenditure on development is capitalised as an intangible assets and amortised over a period of 10 years.

BLACK PEAR SOFTWARE LIMITED (REGISTERED NUMBER: 07030656)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. Accounting policies - continued

Foreign currencies
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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. Employees and directors

The average number of employees during the year was 15 (2023 - 18 ) .

4. Intangible fixed assets
Other
intangible
assets
£   
Cost
At 1 January 2024 440,123
Additions 441,232
At 31 December 2024 881,355
Amortisation
Charge for year 44,012
At 31 December 2024 44,012
Net book value
At 31 December 2024 837,343
At 31 December 2023 440,123

5. Tangible fixed assets
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
Cost
At 1 January 2024 42,893 7,582 50,475
Additions 3,775 - 3,775
Disposals (12,553 ) (974 ) (13,527 )
At 31 December 2024 34,115 6,608 40,723
Depreciation
At 1 January 2024 29,844 3,495 33,339
Charge for year 6,115 661 6,776
Eliminated on disposal (12,346 ) (974 ) (13,320 )
At 31 December 2024 23,613 3,182 26,795
Net book value
At 31 December 2024 10,502 3,426 13,928
At 31 December 2023 13,049 4,087 17,136

BLACK PEAR SOFTWARE LIMITED (REGISTERED NUMBER: 07030656)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

6. Debtors: amounts falling due within one year
31/12/24 31/12/23
£    £   
Trade debtors 23,524 12,397
Prepayments and accrued income 48,040 41,479
71,564 53,876

7. Creditors: amounts falling due within one year
31/12/24 31/12/23
£    £   
Trade creditors 25,141 13,663
Social security and other taxes 40,232 40,174
VAT 64,964 23,356
Directors' loan accounts 16,810 34,014
Accruals and deferred income 454,080 536,553
601,227 647,760