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Company Registration No. 04249743 (England and Wales)
Big Blu Limited Unaudited accounts for the year ended 31 March 2023
Big Blu Limited Unaudited accounts Contents
Page
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Big Blu Limited Company Information for the year ended 31 March 2023
Director
Robert Walster
Company Number
04249743 (England and Wales)
Registered Office
CO VA ACCOUNTANCY SUITE 9 SWALLOW COURT SAMPFORD PEVERELL TIVERTON, DEVON EX16 7EJ ENGLAND
Accountants
VA Accountancy Suite 9 Swallow Court Devonshire Gate Sampford Peverell, Tiverton Devon EX16 7EJ
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Big Blu Limited Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,552 
1,433 
Investments
94,052 
106,058 
95,604 
107,491 
Current assets
Debtors
13,700 
- 
Cash at bank and in hand
36,958 
18,641 
50,658 
18,641 
Creditors: amounts falling due within one year
(100,632)
(97,921)
Net current liabilities
(49,974)
(79,280)
Net assets
45,630 
28,211 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
45,628 
28,209 
Shareholders' funds
45,630 
28,211 
For the year ending 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 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 23 November 2023 and were signed on its behalf by
Robert Walster Director Company Registration No. 04249743
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Big Blu Limited Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Big Blu Limited is a private company, limited by shares, registered in England and Wales, registration number 04249743. The registered office is CO VA ACCOUNTANCY, SUITE 9 SWALLOW COURT, SAMPFORD PEVERELL, TIVERTON, DEVON, EX16 7EJ, 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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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
15% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Computer equipment
Straight line over 3 years
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2022
2,507 
29,886 
3,506 
35,899 
Additions
- 
525 
- 
525 
At 31 March 2023
2,507 
30,411 
3,506 
36,424 
Depreciation
At 1 April 2022
1,672 
29,290 
3,504 
34,466 
Charge for the year
125 
280 
1 
406 
At 31 March 2023
1,797 
29,570 
3,505 
34,872 
Net book value
At 31 March 2023
710 
841 
1 
1,552 
At 31 March 2022
835 
596 
2 
1,433 
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Big Blu Limited Notes to the Accounts for the year ended 31 March 2023
5
Investments
Other investments 
£ 
Valuation at 1 April 2022
106,058 
Fair value adjustments
(12,006)
Valuation at 31 March 2023
94,052 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
13,700 
- 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
1,220 
376 
Taxes and social security
3,884 
- 
Loans from directors
94,373 
96,795 
Accruals
1,155 
750 
100,632 
97,921 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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