Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312024-01-01falseOther activities of employment placement agencies.66falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05736378 2024-01-01 2024-12-31 05736378 2023-01-01 2023-12-31 05736378 2024-12-31 05736378 2023-12-31 05736378 c:Director1 2024-01-01 2024-12-31 05736378 d:MotorVehicles 2024-01-01 2024-12-31 05736378 d:MotorVehicles 2024-12-31 05736378 d:MotorVehicles 2023-12-31 05736378 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05736378 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 05736378 d:OfficeEquipment 2024-01-01 2024-12-31 05736378 d:OfficeEquipment 2024-12-31 05736378 d:OfficeEquipment 2023-12-31 05736378 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05736378 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 05736378 d:ComputerEquipment 2024-01-01 2024-12-31 05736378 d:ComputerEquipment 2024-12-31 05736378 d:ComputerEquipment 2023-12-31 05736378 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05736378 d:ComputerEquipment d:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 05736378 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05736378 d:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 05736378 d:Goodwill 2024-01-01 2024-12-31 05736378 d:Goodwill 2024-12-31 05736378 d:Goodwill 2023-12-31 05736378 d:CurrentFinancialInstruments 2024-12-31 05736378 d:CurrentFinancialInstruments 2023-12-31 05736378 d:Non-currentFinancialInstruments 2024-12-31 05736378 d:Non-currentFinancialInstruments 2023-12-31 05736378 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 05736378 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 05736378 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 05736378 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 05736378 d:ShareCapital 2024-12-31 05736378 d:ShareCapital 2023-12-31 05736378 d:RetainedEarningsAccumulatedLosses 2024-12-31 05736378 d:RetainedEarningsAccumulatedLosses 2023-12-31 05736378 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 05736378 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 05736378 c:FRS102 2024-01-01 2024-12-31 05736378 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 05736378 c:FullAccounts 2024-01-01 2024-12-31 05736378 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05736378 2 2024-01-01 2024-12-31 05736378 6 2024-01-01 2024-12-31 05736378 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-12-31 05736378 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-12-31 05736378 d:LeasedAssetsHeldAsLessee 2024-12-31 05736378 d:LeasedAssetsHeldAsLessee 2023-12-31 05736378 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 05736378









THE BLUEPRINT CONSULTANCY GROUP LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
THE BLUEPRINT CONSULTANCY GROUP LIMITED
REGISTERED NUMBER: 05736378

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
41,508
22,067

Investments
 6 
1
1

  
41,509
22,068

Current assets
  

Debtors: amounts falling due within one year
 7 
779,356
477,752

Cash at bank and in hand
 8 
76,967
12,147

  
856,323
489,899

Creditors: amounts falling due within one year
 9 
(758,044)
(574,143)

Net current assets/(liabilities)
  
 
 
98,279
 
 
(84,244)

Total assets less current liabilities
  
139,788
(62,176)

Creditors: amounts falling due after more than one year
 10 
(30,097)
(14,167)

Provisions for liabilities
  

Deferred tax
 11 
(10,377)
(5,517)

  
 
 
(10,377)
 
 
(5,517)

Net assets/(liabilities)
  
99,314
(81,860)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
99,214
(81,960)

  
99,314
(81,860)


Page 1

 
THE BLUEPRINT CONSULTANCY GROUP LIMITED
REGISTERED NUMBER: 05736378
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

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 statement of comprehensive income 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 on 21 August 2025.




G R Moss
Director

The notes on pages 3 to 11 form part of these financial statements.

Page 2

 
THE BLUEPRINT CONSULTANCY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

The Blueprint Consultancy Group Limited is a company limited by shares, incorporated in England and Wales.
The principal activity of the company continued to be that of recruitment consultancy.

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 director considers that the company has sufficient funding for the foreseeable future in the form of director and related party support.
The financial statements have therefore been prepared as a going concern on the basis that the company is expected to continue in operational existence for the foreseeable future.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Page 3

 
THE BLUEPRINT CONSULTANCY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.8

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 4

 
THE BLUEPRINT CONSULTANCY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.9

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.10

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Website development costs
-
3
years

 
2.11

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 5

 
THE BLUEPRINT CONSULTANCY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.11
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
reducing balance.
Office equipment
-
25%
reducing balance.
Computer equipment
-
25%
reducing balance.

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.12

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.13

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.

 
2.14

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.

 
2.15

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.

 
2.16

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 6

 
THE BLUEPRINT CONSULTANCY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.17

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2023 - 6).


4.


Intangible assets




Goodwill

£



Cost


At 1 January 2024
9,714



At 31 December 2024

9,714



Amortisation


At 1 January 2024
9,714



At 31 December 2024

9,714



Net book value



At 31 December 2024
-



At 31 December 2023
-



Page 7

 
THE BLUEPRINT CONSULTANCY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Tangible fixed assets





Motor vehicles
Office equipment
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 January 2024
31,705
7,191
24,398
63,294


Additions
36,640
-
2,166
38,806


Disposals
(31,705)
-
-
(31,705)



At 31 December 2024

36,640
7,191
26,564
70,395



Depreciation


At 1 January 2024
16,100
6,884
18,244
41,228


Charge for the year on owned assets
-
77
2,155
2,232


Charge for the year on financed assets
1,527
-
-
1,527


Disposals
(16,100)
-
-
(16,100)



At 31 December 2024

1,527
6,961
20,399
28,887



Net book value



At 31 December 2024
35,113
230
6,165
41,508



At 31 December 2023
15,605
308
6,154
22,067

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023
£
£



Motor vehicles
35,113
15,605

35,113
15,605

Page 8

 
THE BLUEPRINT CONSULTANCY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2024
1



At 31 December 2024
1





7.


Debtors

2024
2023
£
£


Trade debtors
47,082
109,654

Other debtors
732,274
368,098

779,356
477,752



8.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
76,967
12,147

76,967
12,147


Page 9

 
THE BLUEPRINT CONSULTANCY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
13,676
10,000

Trade creditors
18,716
12,717

Amounts owed to group undertakings
346,335
339,910

Corporation tax
284,216
135,411

Other taxation and social security
88,293
52,639

Obligations under finance lease and hire purchase contracts
3,075
19,733

Other creditors
83
83

Accruals and deferred income
3,650
3,650

758,044
574,143



10.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
30,097
14,167

30,097
14,167



11.


Deferred taxation




2024


£






At beginning of year
(5,517)


Charged to profit or loss
(4,860)



At end of year
(10,377)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(10,377)
(5,517)

(10,377)
(5,517)

Page 10

 
THE BLUEPRINT CONSULTANCY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

12.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £18,160 (2023: £19,822).


13.


Related party transactions

At the balance sheet date the company owed £346,335 (2023: £339,910) to companies under common control. The company charged management fees to these companies during the year totalling £425,000 (2023: £nil).
At the balance sheet date the company was owed £547,305 (2023: £275,089) by the director of the company.

 
Page 11