BLRC Limited


Acorah Software Products - Accounts Production7.0.012false1 July 201730 June 201830 June 2018NI050892Mr Andrew 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Registered number: NI050892
BLRC Limited
Unaudited Financial Statements
For The Year Ended 30 June 2018
JAMES SAVAGE AND CO

88 LISTOODER ROAD
SAINTFIELD
BT24 7JX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Balance Sheet
Registered number: NI050892
2018 2017
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 580,949 582,352
580,949 582,352
CURRENT ASSETS
Stocks 4 142,000 160,000
Debtors 5 250,116 216,957
Cash at bank and in hand 27,360 1,669
419,476 378,626
Creditors: Amounts Falling Due Within One Year 6 (405,879) (584,706)
NET CURRENT ASSETS (LIABILITIES) 13,597 (206,080)
TOTAL ASSETS LESS CURRENT LIABILITIES 594,546 376,272
Creditors: Amounts Falling Due After More Than One Year 7 (180,558) (8,996)
NET ASSETS 413,988 367,276
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 413,986 367,274
SHAREHOLDERS' FUNDS 413,988 367,276
Page 1
For the year ending 30 June 2018 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities
  • 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 Andrew McDowell
18/02/2019

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
1.3. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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1.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
3. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 July 2017 575,664 41,815 26,393 643,872
As at 30 June 2018 575,664 41,815 26,393 643,872
Depreciation
As at 1 July 2017 - 36,490 25,030 61,520
Provided during the period - 1,062 341 1,403
As at 30 June 2018 - 37,552 25,371 62,923
Net Book Value
As at 30 June 2018 575,664 4,263 1,022 580,949
As at 1 July 2017 575,664 5,325 1,363 582,352
Page 4
4. Stocks
2018 2017
£ £
Stock - materials and work in progress 142,000 160,000
142,000 160,000
5. Debtors
2018 2017
£ £
Due within one year
Trade debtors 198,513 216,957
Prepayments and accrued income 147 -
Other debtors 51,456 -
250,116 216,957
6. Creditors: Amounts Falling Due Within One Year
2018 2017
£ £
Net obligations under finance lease and hire purchase contracts 2,393 -
Bank loans and overdrafts 95,877 536,028
Corporation tax 27,792 22,273
VAT 17,215 17,827
Other creditors 262,602 8,578
405,879 584,706
7. Creditors: Amounts Falling Due After More Than One Year
2018 2017
£ £
Net obligations under finance lease and hire purchase contracts - 8,996
Bank loans 180,558 -
180,558 8,996
Page 5
8. Obligations Under Finance Leases and Hire Purchase
2018 2017
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 2,393 -
Between one and five years - 8,996
2,393 8,996
2,393 8,996
9. Share Capital
2018 2017
Allotted, Called up and fully paid 2 2
10. General Information
BLRC Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI050892. The registered office is 88 Listooder Road, Saintfield, Ballynahinch, Down, BT24 7JX.
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