2022-04-01 08507818 2023-03-31 08507818 2022-04-01 2023-03-31 08507818 2022-03-31 08507818 2021-04-01 2022-03-31 08507818 uk-core:WithinOneYear 2022-03-31 08507818 uk-core:WithinOneYear 2023-03-31 08507818 uk-core:AfterOneYear 2022-03-31 08507818 uk-core:AfterOneYear 2023-03-31 08507818 uk-core:ShareCapital 2023-03-31 08507818 uk-core:ShareCapital 2022-03-31 08507818 uk-core:RetainedEarningsAccumulatedLosses 2023-03-31 08507818 uk-core:RetainedEarningsAccumulatedLosses 2022-03-31 08507818 uk-bus:Director1 2022-04-01 2023-03-31 08507818 uk-core:PlantMachinery 2022-04-01 2023-03-31 08507818 uk-core:ToolsEquipment 2022-04-01 2023-03-31 08507818 uk-core:MotorCars 2022-04-01 2023-03-31 08507818 uk-core:FurnitureFittings 2022-04-01 2023-03-31 08507818 uk-core:ToolsEquipment 2022-03-31 08507818 uk-core:FurnitureFittings 2022-03-31 08507818 uk-core:MotorCars 2022-03-31 08507818 uk-core:PlantMachinery 2022-03-31 08507818 uk-core:MotorCars 2023-03-31 08507818 uk-core:FurnitureFittings 2023-03-31 08507818 uk-core:ToolsEquipment 2023-03-31 08507818 uk-core:PlantMachinery 2023-03-31 08507818 uk-core:WithinOneYear 2023-03-31 08507818 uk-core:WithinOneYear 2022-03-31 08507818 uk-core:AfterOneYear uk-core:Secured 2023-03-31 08507818 uk-core:AfterOneYear uk-core:Secured 2022-03-31 iso4217:GBP xbrli:pure 08507818 uk-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 08507818 uk-bus:FRS102 2022-04-01 2023-03-31 08507818 uk-bus:FullAccounts 2022-04-01 2023-03-31 08507818 uk-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31
Blue Light Automotive Services Ltd
Registered Number:08507818
For the year ended 31 March 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 31 March 2023
Blue Light Automotive Services Ltd
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
08507818
As at 31 March 2023
Blue Light Automotive Services Ltd
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
22,651
22,733
2
22,651
22,733
Current assets
Inventories
1,800
2,000
3
Trade and other receivables
3,820
1,516
4
401
Cash and cash equivalents
2,850
6,366
6,021
Trade and other payables: amounts falling due within one
year
(8,522)
(12,123)
5
(2,501)
(5,757)
Net current liabilities
Total assets less current liabilities
16,894
20,232
Trade and other payables: amounts falling due after more
than one year
(20,228)
(16,889)
6
5
Net assets
4
Capital and reserves
Called up share capital
2
2
Retained earnings
3
2
5
4
Shareholders' funds
For the year ended 31 March 2023 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Andrew Davis Director
These financial statements were approved and authorised for issue by the Board on 30 August 2023 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 March 2023
Blue Light Automotive Services Ltd
Notes to the Financial Statements
Statutory Information
Blue Light Automotive Services Ltd is a private limited company, limited by shares, domiciled in England and Wales,
registration number 08507818.
Registered address:
Unit 6 Eton Business Park
Eton Hill Road
Radcliffe
Manchester
M26 2ZS
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery
15% Reducing balance
15% Reducing balance
Computer equipment
25% Reducing balance
Motor vehicles
15% Reducing balance
Fixtures and fittings
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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5
For the year ended 31 March 2023
Blue Light Automotive Services Ltd
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Computer
equipment
Fixtures and
fittings
Motor vehicles
Plant and
machinery
£
£
£
£
£
Cost or
valuation
At 01 April 2022
35,433
1,263
89
8,000
26,081
4,163
175
-
2,000
1,988
Additions
At 31 March 2023
10,000
89
1,438
39,596
28,069
Provision for depreciation and impairment
At 01 April 2022
12,700
538
50
1,266
10,846
Charge for year
4,245
130
11
1,683
2,421
At 31 March 2023
16,945
668
61
2,949
13,267
At 31 March 2023
Net book value
14,802
7,051
28
770
22,651
At 31 March 2022
15,235
6,734
39
725
22,733
3. Inventories
2022
2023
£
£
Stocks
2,000
1,800
4. Trade and other receivables
2022
2023
£
£
Trade debtors
192
850
Other debtors
1,324
2,970
3,820
1,516
5. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Bank loans and overdraft
2,000
2,000
Trade creditors
6,240
3,862
Taxation and social security
1,851
2,246
Other creditors
2,032
414
12,123
8,522
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6
For the year ended 31 March 2023
Blue Light Automotive Services Ltd
Notes to the Financial Statements Continued
6. Trade and other payables: amounts falling due after more than one year
2022
2023
£
£
Bank loans and overdraft
16,889
20,228
7. Average number of persons employed
During the year the average number of employees was 1 (2022 : 1)
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