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Registered number: 14507733
Blackthorn Freelance Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Oxwich Accountancy Limited
ICAEW member firm number C006246679
113 Canalside
Redhill
Surrey
RH1 2FH
Contents
Page
Accountants' Report 1
Balance Sheet 2
Notes to the Financial Statements 3—5
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Blackthorn Freelance Limited for the year ended 30 November 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Blackthorn Freelance Limited for the year ended 30 November 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Blackthorn Freelance Limited , as a body, in accordance with the terms of our engagement letter dated 06 February 2023. Our work has been undertaken solely to prepare for your approval the accounts of Blackthorn Freelance Limited and state those matters that we have agreed to state to the director of Blackthorn Freelance Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blackthorn Freelance Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Blackthorn Freelance Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Blackthorn Freelance Limited . You consider that Blackthorn Freelance Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Blackthorn Freelance Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Dr. Ceri Williams
14/04/2025
Oxwich Accountancy Limited
ICAEW member firm number C006246679
113 Canalside
Redhill
Surrey
RH1 2FH
Page 1
Page 2
Balance Sheet
Registered number: 14507733
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 264 139
264 139
CURRENT ASSETS
Debtors 5 10,060 10,155
Cash at bank and in hand 20,841 26,488
30,901 36,643
Creditors: Amounts Falling Due Within One Year 6 (14,844 ) (21,871 )
NET CURRENT ASSETS (LIABILITIES) 16,057 14,772
TOTAL ASSETS LESS CURRENT LIABILITIES 16,321 14,911
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (46 ) (26 )
NET ASSETS 16,275 14,885
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 16,274 14,884
SHAREHOLDERS' FUNDS 16,275 14,885
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 David James
Director
15/04/2025
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
Blackthorn Freelance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14507733 . The registered office is 7 Church Walk, Bletchingley, Redhill, Surrey, RH1 4PD.
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 is made up of revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 4
Computer Equipment 2
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.
3. Average Number of Employees
1Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 December 2023 67 92 159
Additions 20 197 217
As at 30 November 2024 87 289 376
Depreciation
As at 1 December 2023 8 12 20
Provided during the period 17 75 92
As at 30 November 2024 25 87 112
Net Book Value
As at 30 November 2024 62 202 264
As at 1 December 2023 59 80 139
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 9,600 10,080
Prepayments and accrued income 82 75
Amounts owed by associates 378 -
10,060 10,155
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1
Corporation tax 546 3,552
Other taxes and social security 2,602 6,096
VAT 6,351 8,059
Net wages - 4,541
Amounts owed to related parties 5,345 (378 )
14,844 21,871
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 46 26
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Page 5
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr David James 1,000 -
10. Related Party Transactions
Chartwell Construction Group Ltd

Chartwell Construction Group Ltd

Blackthorn Homes LimitedCommon control and ownershipIncluded in debtors is £377.50 owed by Blackthorn Homes Limited. This balance is due to purchases made by the Company during the previous accounting period on behalf of Blackthorn Homes Limited which were not reimbursed before the end of the period.

Blackthorn Homes Limited

Common control and ownership

Included in debtors is £377.50 owed by Blackthorn Homes Limited. This balance is due to purchases made by the Company during the previous accounting period on behalf of Blackthorn Homes Limited which were not reimbursed before the end of the period.

The company has been providing project management and quantity surveyor services to Chartwell Construction Group Ltd. The director and sole shareholder of the company is also a director and shareholder of Chartwell Construction Group Ltd. These services were provided on normal commercial terms and total £97,179.50 of income in the period (prior year £57,276).
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