REGISTERED NUMBER: 10693652 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BLACK POINT RECRUITMENT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S G Gower

Mrs A Gower

REGISTERED OFFICE:

3rd Floor, The Gate House

Fretherne Road

Welwyn Garden City

AL8 6NU

REGISTERED NUMBER:

10693652 (England and Wales)

ACCOUNTANTS:

Digital Tax Matters Limited

27 St Cuthberts Street

Bedford

MK40 3JG

FIXED ASSETS

Tangible assets

4

12,009

13,038

CURRENT ASSETS

Debtors

5

725,128

308,270

Cash at bank

116,439

98,168

841,567

406,438

CREDITORS

Amounts falling due within one year

6

723,624

287,346

NET CURRENT ASSETS

117,943

119,092

TOTAL ASSETS LESS CURRENT LIABILITIES

129,952

132,130

CREDITORS

Amounts falling due after more than one year

7

1,000

7,000

NET ASSETS

128,952

125,130

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

128,852

125,030

128,952

125,130

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 8 August 2025 and were signed on its behalf by:

S G Gower - Director

Mrs A Gower - Director

1.	STATUTORY INFORMATION

Black Point Recruitment Ltd 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

5,202

19,800

11,659

36,661

Additions

336

-

1,621

1,957

At 31 March 2025

5,538

19,800

13,280

38,618

DEPRECIATION

At 1 April 2024

3,103

11,927

8,593

23,623

Charge for year

243

1,181

1,562

2,986

At 31 March 2025

3,346

13,108

10,155

26,609

NET BOOK VALUE

At 31 March 2025

2,192

6,692

3,125

12,009

At 31 March 2024

2,099

7,873

3,066

13,038

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

658,964

110,094

Other debtors

66,164

198,176

725,128

308,270

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,000

6,000

Trade creditors

105,898

8,907

Taxation and social security

48,786

51,065

Other creditors

562,940

221,374

723,624

287,346

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

1,000

7,000