2022-03-012023-02-282023-02-28false05695063BLUEJAY LIMITED2023-10-1270229iso4217:GBPxbrli:pure056950632022-03-01056950632023-02-28056950632022-03-012023-02-28056950632021-03-01056950632022-02-28056950632021-03-012022-02-2805695063bus:SmallEntities2022-03-012023-02-2805695063bus:AuditExempt-NoAccountantsReport2022-03-012023-02-2805695063bus:FullAccounts2022-03-012023-02-2805695063bus:PrivateLimitedCompanyLtd2022-03-012023-02-2805695063core:WithinOneYear2023-02-2805695063core:AfterOneYear2023-02-2805695063core:WithinOneYear2022-02-2805695063core:AfterOneYear2022-02-2805695063core:ShareCapital2023-02-2805695063core:SharePremium2023-02-2805695063core:RevaluationReserve2023-02-2805695063core:OtherReservesSubtotal2023-02-2805695063core:RetainedEarningsAccumulatedLosses2023-02-2805695063core:ShareCapital2022-02-2805695063core:SharePremium2022-02-2805695063core:RevaluationReserve2022-02-2805695063core:OtherReservesSubtotal2022-02-2805695063core:RetainedEarningsAccumulatedLosses2022-02-2805695063core:LandBuildings2023-02-2805695063core:PlantMachinery2023-02-2805695063core:Vehicles2023-02-2805695063core:FurnitureFittings2023-02-2805695063core:OfficeEquipment2023-02-2805695063core:NetGoodwill2023-02-2805695063core:IntangibleAssetsOtherThanGoodwill2023-02-2805695063core:ListedExchangeTraded2023-02-2805695063core:UnlistedNon-exchangeTraded2023-02-2805695063core:LandBuildings2022-02-2805695063core:PlantMachinery2022-02-2805695063core:Vehicles2022-02-2805695063core:FurnitureFittings2022-02-2805695063core:OfficeEquipment2022-02-2805695063core:NetGoodwill2022-02-2805695063core:IntangibleAssetsOtherThanGoodwill2022-02-2805695063core:ListedExchangeTraded2022-02-2805695063core:UnlistedNon-exchangeTraded2022-02-2805695063core:LandBuildings2022-03-012023-02-2805695063core:PlantMachinery2022-03-012023-02-2805695063core:Vehicles2022-03-012023-02-2805695063core:FurnitureFittings2022-03-012023-02-2805695063core:OfficeEquipment2022-03-012023-02-2805695063core:NetGoodwill2022-03-012023-02-2805695063core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2805695063core:ListedExchangeTraded2022-03-012023-02-2805695063core:UnlistedNon-exchangeTraded2022-03-012023-02-2805695063core:MoreThanFiveYears2022-03-012023-02-2805695063core:Non-currentFinancialInstruments2023-02-2805695063core:Non-currentFinancialInstruments2022-02-2805695063dpl:CostSales2022-03-012023-02-2805695063dpl:DistributionCosts2022-03-012023-02-2805695063core:LandBuildings2022-03-012023-02-2805695063core:PlantMachinery2022-03-012023-02-2805695063core:Vehicles2022-03-012023-02-2805695063core:FurnitureFittings2022-03-012023-02-2805695063core:OfficeEquipment2022-03-012023-02-2805695063dpl:AdministrativeExpenses2022-03-012023-02-2805695063core:NetGoodwill2022-03-012023-02-2805695063core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2805695063dpl:GroupUndertakings2022-03-012023-02-2805695063dpl:ParticipatingInterests2022-03-012023-02-2805695063dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2805695063core:ListedExchangeTraded2022-03-012023-02-2805695063dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2805695063core:UnlistedNon-exchangeTraded2022-03-012023-02-2805695063dpl:CostSales2021-03-012022-02-2805695063dpl:DistributionCosts2021-03-012022-02-2805695063core:LandBuildings2021-03-012022-02-2805695063core:PlantMachinery2021-03-012022-02-2805695063core:Vehicles2021-03-012022-02-2805695063core:FurnitureFittings2021-03-012022-02-2805695063core:OfficeEquipment2021-03-012022-02-2805695063dpl:AdministrativeExpenses2021-03-012022-02-2805695063core:NetGoodwill2021-03-012022-02-2805695063core:IntangibleAssetsOtherThanGoodwill2021-03-012022-02-2805695063dpl:GroupUndertakings2021-03-012022-02-2805695063dpl:ParticipatingInterests2021-03-012022-02-2805695063dpl:GroupUndertakingscore:ListedExchangeTraded2021-03-012022-02-2805695063core:ListedExchangeTraded2021-03-012022-02-2805695063dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-03-012022-02-2805695063core:UnlistedNon-exchangeTraded2021-03-012022-02-2805695063core:NetGoodwill2023-02-2805695063core:IntangibleAssetsOtherThanGoodwill2023-02-2805695063core:LandBuildings2023-02-2805695063core:PlantMachinery2023-02-2805695063core:Vehicles2023-02-2805695063core:FurnitureFittings2023-02-2805695063core:OfficeEquipment2023-02-2805695063core:AfterOneYear2023-02-2805695063core:WithinOneYear2023-02-2805695063core:ListedExchangeTraded2023-02-2805695063core:UnlistedNon-exchangeTraded2023-02-2805695063core:ShareCapital2023-02-2805695063core:SharePremium2023-02-2805695063core:RevaluationReserve2023-02-2805695063core:OtherReservesSubtotal2023-02-2805695063core:RetainedEarningsAccumulatedLosses2023-02-2805695063core:NetGoodwill2022-02-2805695063core:IntangibleAssetsOtherThanGoodwill2022-02-2805695063core:LandBuildings2022-02-2805695063core:PlantMachinery2022-02-2805695063core:Vehicles2022-02-2805695063core:FurnitureFittings2022-02-2805695063core:OfficeEquipment2022-02-2805695063core:AfterOneYear2022-02-2805695063core:WithinOneYear2022-02-2805695063core:ListedExchangeTraded2022-02-2805695063core:UnlistedNon-exchangeTraded2022-02-2805695063core:ShareCapital2022-02-2805695063core:SharePremium2022-02-2805695063core:RevaluationReserve2022-02-2805695063core:OtherReservesSubtotal2022-02-2805695063core:RetainedEarningsAccumulatedLosses2022-02-2805695063core:NetGoodwill2021-03-0105695063core:IntangibleAssetsOtherThanGoodwill2021-03-0105695063core:LandBuildings2021-03-0105695063core:PlantMachinery2021-03-0105695063core:Vehicles2021-03-0105695063core:FurnitureFittings2021-03-0105695063core:OfficeEquipment2021-03-0105695063core:AfterOneYear2021-03-0105695063core:WithinOneYear2021-03-0105695063core:ListedExchangeTraded2021-03-0105695063core:UnlistedNon-exchangeTraded2021-03-0105695063core:ShareCapital2021-03-0105695063core:SharePremium2021-03-0105695063core:RevaluationReserve2021-03-0105695063core:OtherReservesSubtotal2021-03-0105695063core:RetainedEarningsAccumulatedLosses2021-03-0105695063core:AfterOneYear2022-03-012023-02-2805695063core:WithinOneYear2022-03-012023-02-2805695063core:Non-currentFinancialInstrumentscore:CostValuation2022-03-012023-02-2805695063core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-03-012023-02-2805695063core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-03-012023-02-2805695063core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-03-012023-02-2805695063core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-03-012023-02-2805695063core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-03-012023-02-2805695063core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-03-012023-02-2805695063core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-03-012023-02-2805695063core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-03-012023-02-2805695063core:Non-currentFinancialInstrumentscore:CostValuation2023-02-2805695063core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-2805695063core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-2805695063core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-2805695063core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-2805695063core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-2805695063core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-2805695063core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-2805695063core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-2805695063core:Non-currentFinancialInstrumentscore:CostValuation2022-02-2805695063core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-02-2805695063core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-02-2805695063core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-02-2805695063core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-02-2805695063core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-02-2805695063core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-02-2805695063core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-02-2805695063core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-02-2805695063bus:Director12022-03-012023-02-28056950631bus:Director12022-03-01056950631bus:Director12022-03-012023-02-28056950631bus:Director12023-02-28056950632022-03-01056950632022-03-012023-02-28056950632023-02-28

BLUEJAY LIMITED

Registered Number
05695063
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2023

BLUEJAY LIMITED
Company Information
for the year from 1 March 2022 to 28 February 2023

Director

ARMITAGE, Jill

Registered Address

Unit C Anchor House School Lane
Chandler's Ford
Eastleigh
SO53 4DY

Registered Number

05695063 (England and Wales)
BLUEJAY LIMITED
Balance Sheet as at
28 February 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5473,704473,952
473,704473,952
Current assets
Debtors13,41413,414
Cash at bank and on hand41,0517,223
54,46520,637
Creditors amounts falling due within one year8(31,543)(31,917)
Net current assets (liabilities)22,922(11,280)
Total assets less current liabilities496,626462,672
Net assets496,626462,672
Capital and reserves
Called up share capital1010
Profit and loss account496,616462,662
Shareholders' funds496,626462,672
The financial statements were approved and authorised for issue by the Director on 12 October 2023, and are signed on its behalf by:
ARMITAGE, Jill
Director
Registered Company No. 05695063
BLUEJAY LIMITED
Notes to the Financial Statements
for the year ended 28 February 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. 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
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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 rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment25
Revenue recognition policy
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.
Taxation policy
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.
4.Employee information

20232022
Average number of employees during the year00
5.Property, plant and equipment

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 March 22537,8573,188799541,844
At 28 February 23537,8573,188799541,844
Depreciation and impairment
At 01 March 2264,8982,44854667,892
Charge for year-18563248
At 28 February 2364,8982,63360968,140
Net book value
At 28 February 23472,959555190473,704
At 28 February 22472,959740253473,952
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
ARMITAGE, Jill(24,524)110,78687,822(1,560)
(24,524)110,78687,822(1,560)
7.Debtors within one year

2023

2022

££
Trade debtors / trade receivables13,41413,414
Total13,41413,414
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.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables468-
Amounts owed to related parties1,56024,524
Taxation and social security27,3435,377
Accrued liabilities and deferred income2,1722,016
Total31,54331,917
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.