Relate AccountsProduction v2.7.2 v2.7.2 2022-06-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company during the year was as consultants. 3 October 2023 0 0 11358281 2023-08-31 11358281 2022-05-31 11358281 2021-05-31 11358281 2022-06-01 2023-08-31 11358281 2021-06-01 2022-05-31 11358281 uk-bus:PrivateLimitedCompanyLtd 2022-06-01 2023-08-31 11358281 uk-curr:PoundSterling 2022-06-01 2023-08-31 11358281 uk-bus:AbridgedAccounts 2022-06-01 2023-08-31 11358281 uk-core:ShareCapital 2023-08-31 11358281 uk-core:ShareCapital 2022-05-31 11358281 uk-core:RetainedEarningsAccumulatedLosses 2023-08-31 11358281 uk-core:RetainedEarningsAccumulatedLosses 2022-05-31 11358281 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-08-31 11358281 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2022-05-31 11358281 uk-bus:FRS102 2022-06-01 2023-08-31 11358281 2022-06-01 2023-08-31 11358281 uk-bus:Director1 2022-06-01 2023-08-31 11358281 uk-bus:AuditExempt-NoAccountantsReport 2022-06-01 2023-08-31 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: 11358281
 
 
Blue Lagoon Consulting Limited
 
Abridged Unaudited Financial Statements
 
for the financial period to cessation on 31 August 2023
Blue Lagoon Consulting Limited
Company Registration Number: 11358281
ABRIDGED BALANCE SHEET
as at 31 August 2023

Aug 23 May 22
Notes £ £
 
Current Assets
Debtors 408 4,860
Cash and cash equivalents 70,167 81,534
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70,575 86,394
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Creditors: amounts falling due within one year (46,066) (43,319)
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Net Current Assets 24,509 43,075
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Total Assets less Current Liabilities 24,509 43,075
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Capital and Reserves
Called up share capital 1 1
Retained earnings 24,508 43,074
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Equity attributable to owners of the company 24,509 43,075
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The financial statements have been prepared 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).
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
           
The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Director's Report.
For the financial period to cessation on 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.
           
Approved by the Director and authorised for issue on 3 October 2023
           
           
________________________________          
G Johnston          
Director          
           



Blue Lagoon Consulting Limited
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
for the financial period to cessation on 31 August 2023

   
1. General Information
 
Blue Lagoon Consulting Limited is a company limited by shares incorporated in the United Kingdom. The registered office of the company is Handel House, 95 High Street, Edgware    HA8 7DB. The principal activity of the company during the year was as consultants. The financial statements have been presented in Pound Sterling (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the year ended 31 August 2023 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of services supplied by the company, exclusive of trade discounts and value added tax.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
 
Taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
   
3. Period of financial statements
 
The financial statements are for the 15 month period to cessation on 31 August 2023.
       
4. Employees
 
The average monthly number of employees, including director, during the financial period was 1, (May 22 - 1).