false false false false false false false false false true false false false false false false false No description of principal activity 2017-09-01 Sage Accounts Production Advanced 2018 - FRS 1,491 1,208 94 1,302 189 283 xbrli:pure xbrli:shares iso4217:GBP 07972143 2017-09-01 2018-08-31 07972143 2018-08-31 07972143 2017-08-31 07972143 2016-09-01 2017-08-31 07972143 2017-08-31 07972143 core:FurnitureFittings 2017-09-01 2018-08-31 07972143 bus:Director1 2017-09-01 2018-08-31 07972143 core:FurnitureFittings 2017-08-31 07972143 core:FurnitureFittings 2018-08-31 07972143 core:WithinOneYear 2018-08-31 07972143 core:WithinOneYear 2017-08-31 07972143 core:ShareCapital 2018-08-31 07972143 core:ShareCapital 2017-08-31 07972143 core:RetainedEarningsAccumulatedLosses 2018-08-31 07972143 core:RetainedEarningsAccumulatedLosses 2017-08-31 07972143 core:FurnitureFittings 2017-08-31 07972143 bus:Director1 2017-08-31 07972143 bus:Director1 2018-08-31 07972143 bus:Director1 2016-08-31 07972143 bus:Director1 2017-08-31 07972143 bus:Director1 2016-09-01 2017-08-31 07972143 bus:SmallEntities 2017-09-01 2018-08-31 07972143 bus:AuditExemptWithAccountantsReport 2017-09-01 2018-08-31 07972143 bus:FullAccounts 2017-09-01 2018-08-31 07972143 bus:SmallCompaniesRegimeForAccounts 2017-09-01 2018-08-31 07972143 bus:PrivateLimitedCompanyLtd 2017-09-01 2018-08-31
COMPANY REGISTRATION NUMBER: 07972143
Blue Dice Solutions Limited
Filleted Unaudited Financial Statements
31 August 2018
Blue Dice Solutions Limited
Statement of Financial Position
31 August 2018
2018
2017
Note
£
£
£
Fixed assets
Tangible assets
5
189
283
Current assets
Debtors
6
1,277
1,086
Cash at bank and in hand
26,372
23,086
-------
-------
27,649
24,172
Creditors: amounts falling due within one year
7
22,526
24,292
-------
-------
Net current assets/(liabilities)
5,123
( 120)
------
----
Total assets less current liabilities
5,312
163
------
----
Net assets
5,312
163
------
----
Capital and reserves
Called up share capital
100
100
Profit and loss account
5,212
63
------
----
Shareholders funds
5,312
163
------
----
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 31 August 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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 8 November 2018 , and are signed on behalf of the board by:
D Payne
Director
Company registration number: 07972143
Blue Dice Solutions Limited
Notes to the Financial Statements
Year ended 31 August 2018
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Zone G, Salamander Quay West, Park Lane, Harefield, UB9 6NZ, Middlesex.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover represents the value of consultancy services provided for issue of certification for construction products to the extent that work has been completed during the year.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and equipment
-
33% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable/payable.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2017: 1 ).
5. Tangible assets
Fixtures and fittings
Total
£
£
Cost
At 1 September 2017 and 31 August 2018
1,491
1,491
------
------
Depreciation
At 1 September 2017
1,208
1,208
Charge for the year
94
94
------
------
At 31 August 2018
1,302
1,302
------
------
Carrying amount
At 31 August 2018
189
189
------
------
At 31 August 2017
283
283
------
------
6. Debtors
2018
2017
£
£
Trade debtors
1,233
1,048
Other debtors
44
38
------
------
1,277
1,086
------
------
7. Creditors: amounts falling due within one year
2018
2017
£
£
Corporation tax
2,401
1,111
Other creditors
20,125
23,181
-------
-------
22,526
24,292
-------
-------
8. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2018
Balance brought forward
Advances/ (credits) to the director
Amounts repaid
Balance outstanding
£
£
£
£
D Payne
( 20,727)
( 14,085)
17,561
( 17,251)
-------
-------
-------
-------
2017
Balance brought forward
Advances/ (credits) to the director
Amounts repaid
Balance outstanding
£
£
£
£
D Payne
( 25,253)
( 5,074)
9,600
( 20,727)
-------
------
------
-------
9. Related party transactions
The company paid dividends of £5,000 (2017 - £4,400) to D Payne , a director and 100% shareholder during the year.