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Company Registration No. 11958636 (England and Wales)
BLUE NILE (LIVERPOOL) LTD Unaudited accounts for the year ended 30 April 2023
BLUE NILE (LIVERPOOL) LTD Unaudited accounts Contents
Page
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BLUE NILE (LIVERPOOL) LTD Company Information for the year ended 30 April 2023
Director
Nizar Alamin Muhamad
Company Number
11958636 (England and Wales)
Registered Office
41-43 HOLT ROAD LIVERPOOL MERSEYSIDE L7 2PL ENGLAND
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BLUE NILE (LIVERPOOL) LTD Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
19,665 
28,104 
Current assets
Inventories
35,125 
19,200 
Cash at bank and in hand
292 
64,816 
35,417 
84,016 
Creditors: amounts falling due within one year
(19,606)
(32,198)
Net current assets
15,811 
51,818 
Total assets less current liabilities
35,476 
79,922 
Creditors: amounts falling due after more than one year
(16,606)
(20,000)
Net assets
18,870 
59,922 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
18,770 
59,822 
Shareholders' funds
18,870 
59,922 
For the year ending 30 April 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 November 2023 and were signed on its behalf by
Nizar Alamin Muhamad Director Company Registration No. 11958636
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BLUE NILE (LIVERPOOL) LTD Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
BLUE NILE (LIVERPOOL) LTD is a private company, limited by shares, registered in England and Wales, registration number 11958636. The registered office is 41-43 HOLT ROAD, LIVERPOOL, MERSEYSIDE, L7 2PL, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 30 April 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 May 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20%
Fixtures & fittings
20%
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2022
27,343 
14,850 
42,193 
At 30 April 2023
27,343 
14,850 
42,193 
Depreciation
At 1 May 2022
8,459 
5,630 
14,089 
Charge for the year
5,469 
2,970 
8,439 
At 30 April 2023
13,928 
8,600 
22,528 
Net book value
At 30 April 2023
13,415 
6,250 
19,665 
At 30 April 2022
18,884 
9,220 
28,104 
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BLUE NILE (LIVERPOOL) LTD Notes to the Accounts for the year ended 30 April 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
3,000 
3,000 
VAT
897 
- 
Taxes and social security
6,584 
- 
Loans from directors
8,525 
29,198 
Accruals
600 
- 
19,606 
32,198 
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
16,606 
20,000 
7
Average number of employees
During the year the average number of employees was 7 (2022: 7).
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