BLACKRIDGE DEVELOPMENTS LIMITED

BLACKRIDGE DEVELOPMENTS LIMITED - Company Information

2021-11-012022-10-312022-10-31falseSC515059BLACKRIDGE DEVELOPMENTS 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Registered Number
SC515059
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2022

BLACKRIDGE DEVELOPMENTS LIMITED

Company Information
for the year from 1 November 2021 to 31 October 2022


Directors	KEANE, Robert Antony
	KEANE, Robin


Registered Address	19 Adelphi Adelphi
	Merchant Quarter
	Aberdeen
	AB11 5BL


Registered Number	SC515059 (Scotland)

BLACKRIDGE DEVELOPMENTS LIMITED

Balance Sheet as at
31 October 2022

	Notes	2022		2021
		£	£	£	£
Called up share capital not paid			10		10
Current assets
Stocks	5	448,012		448,012
Debtors	6	1,257,639		770,189
Cash at bank and on hand		94,976		94,976
		1,800,627		1,313,177
Creditors amounts falling due within one year	7	(154,077)		(71,756)
Net current assets (liabilities)			1,646,560		1,241,431
Total assets less current liabilities			1,646,560		1,241,431
Creditors amounts falling due after one year	8		(1,646,550)		(1,241,421)
Net assets			10		10
Capital and reserves
Called up share capital			10		10
Shareholders' funds			10		10

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Board of Directors on 17 July 2023, and are signed on its behalf by:

KEANE, Robert Antony
Director
Registered Company No. SC515059

BLACKRIDGE DEVELOPMENTS LIMITED

Notes to the Financial Statements
for the year ended 31 October 2022

1.	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Accounting policies

	Stocks policy
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Revenue recognition policy
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue recognition policy

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

4.	Employee information


		2022		2021
	Average number of employees during the year	0		0

5.	Stocks

	2022	2021
	£	£
Work in progress	448,012	448,012
Total	448,012	448,012

6.	Debtors

	2022	2021
	£	£
Trade debtors / trade receivables	25,292	1
Other debtors	20,867	40,342
Prepayments and accrued income	1,211,480	729,846
Total	1,257,639	770,189


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

7.	Creditors within one year

	2022	2021
	£	£
Trade creditors / trade payables	61,386	71,651
Other creditors	92,691	-
Accrued liabilities and deferred income	-	105
Total	154,077	71,756


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Creditors after one year

	2022	2021
	£	£
Trade creditors / trade payables	1,646,550	1,241,421
Total	1,646,550	1,241,421