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REGISTERED NUMBER: 06721924 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2023

FOR

BLUEWHALE LIMITED

BLUEWHALE LIMITED (REGISTERED NUMBER: 06721924)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


BLUEWHALE LIMITED

COMPANY INFORMATION
for the Year Ended 31 January 2023







DIRECTORS: E Avgousti
Mrs N Avgousti



SECRETARY: Mrs N Avgousti



REGISTERED OFFICE: 573 Chester Road
Sutton Coldfield
West Midlands
B73 5HU



REGISTERED NUMBER: 06721924 (England and Wales)



ACCOUNTANTS: A K Papadamou & Co
Accountants & Tax Advisors
573 Chester Road
Sutton Coldfield
West Midlands
B73 5HU



BANKERS: Lloyds Bank
Stokewell Gate
Mansfield
Nottinghamshire
NG18 1JZ

BLUEWHALE LIMITED (REGISTERED NUMBER: 06721924)

STATEMENT OF FINANCIAL POSITION
31 January 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 22,921 25,912

CURRENT ASSETS
Stocks 10,437 9,704
Debtors 5 1,732 2,421
Cash at bank and in hand 105,556 123,862
117,725 135,987
CREDITORS
Amounts falling due within one year 6 40,134 41,938
NET CURRENT ASSETS 77,591 94,049
TOTAL ASSETS LESS CURRENT
LIABILITIES

100,512

119,961

CREDITORS
Amounts falling due after more than one
year

7

24,167

34,167
NET ASSETS 76,345 85,794

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 75,345 84,794
SHAREHOLDERS' FUNDS 76,345 85,794

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 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.

BLUEWHALE LIMITED (REGISTERED NUMBER: 06721924)

STATEMENT OF FINANCIAL POSITION - continued
31 January 2023


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 13 October 2023 and were signed on its behalf by:





Mrs N Avgousti - Director


BLUEWHALE LIMITED (REGISTERED NUMBER: 06721924)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2023

1. STATUTORY INFORMATION

Bluewhale Limited 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 represents net sales of goods, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - in accordance with the property
Fixtures and fittings - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 13 (2022 - 16 ) .

BLUEWHALE LIMITED (REGISTERED NUMBER: 06721924)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2023

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and
property fittings Totals
£    £    £   
COST
At 1 February 2022 5,948 49,373 55,321
Additions - 3,460 3,460
At 31 January 2023 5,948 52,833 58,781
DEPRECIATION
At 1 February 2022 1,487 27,922 29,409
Charge for year 223 6,228 6,451
At 31 January 2023 1,710 34,150 35,860
NET BOOK VALUE
At 31 January 2023 4,238 18,683 22,921
At 31 January 2022 4,461 21,451 25,912

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 1,732 2,421

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1,766 12,316
Taxation and social security 21,223 12,835
Other creditors 17,145 16,787
40,134 41,938

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other creditors 24,167 34,167