Caseware UK (AP4) 2022.0.179 2022.0.179 2023-09-302023-09-30false2022-10-01No description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 4720551 2022-10-01 2023-09-30 4720551 2021-10-01 2022-09-30 4720551 2023-09-30 4720551 2022-09-30 4720551 c:CompanySecretary1 2022-10-01 2023-09-30 4720551 c:Director1 2022-10-01 2023-09-30 4720551 c:RegisteredOffice 2022-10-01 2023-09-30 4720551 d:FurnitureFittings 2022-10-01 2023-09-30 4720551 d:FurnitureFittings 2023-09-30 4720551 d:FurnitureFittings 2022-09-30 4720551 d:LeaseholdInvestmentProperty 2023-09-30 4720551 d:LeaseholdInvestmentProperty 2022-09-30 4720551 d:CurrentFinancialInstruments 2023-09-30 4720551 d:CurrentFinancialInstruments 2022-09-30 4720551 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 4720551 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 4720551 d:ShareCapital 2023-09-30 4720551 d:ShareCapital 2022-09-30 4720551 d:RetainedEarningsAccumulatedLosses 2023-09-30 4720551 d:RetainedEarningsAccumulatedLosses 2022-09-30 4720551 c:FRS102 2022-10-01 2023-09-30 4720551 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 4720551 c:FullAccounts 2022-10-01 2023-09-30 4720551 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure
Company registration number: 4720551







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2023


BLUEGINGER PROPERTIES LIMITED



































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BLUEGINGER PROPERTIES LIMITED
 


 
COMPANY INFORMATION


Director
S Wasani 




Company secretary
S Wasani



Registered number
4720551



Registered office
1 Cherry Tree Way

Stanmore

Middlesex

HA7 2QT




Accountants
Menzies LLP
Chartered Accountants

Lynton House

7-12 Tavistock Square

London

WC1H 9LT





 


BLUEGINGER PROPERTIES LIMITED
REGISTERED NUMBER:4720551



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
-

Investment property
 5 
595,000
595,000

  
595,000
595,000

Current assets
  

Debtors: amounts falling due within one year
 6 
1,677
1,531

Cash at bank and in hand
  
43,510
31,134

  
45,187
32,665

Creditors: amounts falling due within one year
 7 
(141,578)
(141,646)

Net current liabilities
  
 
 
(96,391)
 
 
(108,981)

Total assets less current liabilities
  
498,609
486,019

Provisions for liabilities
  

Deferred tax
  
(58,032)
(58,032)

  
 
 
(58,032)
 
 
(58,032)

Net assets
  
440,577
427,987


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
440,575
427,985

  
440,577
427,987


Page 1

 


BLUEGINGER PROPERTIES LIMITED
REGISTERED NUMBER:4720551


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




S Wasani
Director

Date: 6 March 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


BLUEGINGER PROPERTIES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

Blueginger Properties Limited is a private company limited by shares incorporated in England and Wales, company registration number 04720551. The address of the registered office is disclosed on the company information page and is the same as the trading address.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

  
2.2

Revenue

Turnover represents rental receivable in respect of a property and is attributable to the company's principal
activity. Rent is recognised for the period for which it is due.

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 


BLUEGINGER PROPERTIES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

  
2.5

Investment property

nvestment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.6

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Statement of Financial Position.

 
2.7

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 4

 


BLUEGINGER PROPERTIES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

4.


Tangible fixed assets





Fixtures and fittings

£





At 1 October 2022
3,205


Disposals
(3,205)



At 30 September 2023

-





At 1 October 2022
3,205


Disposals
(3,205)



At 30 September 2023

-



Net book value



At 30 September 2023
-



At 30 September 2022
-


5.


Investment property


Long term leasehold investment property

£



Valuation


At 1 October 2022
595,000



At 30 September 2023
595,000

The 2023 valuations were made by the Director, on an open market value for existing use basis.







Page 5

 


BLUEGINGER PROPERTIES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

6.


Debtors

2023
2022
£
£


Prepayments and accrued income
1,677
1,531

1,677
1,531



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
2,938
3,164

Other creditors
137,440
137,402

Accruals and deferred income
1,200
1,080

141,578
141,646



8.


Transactions with directors

Included in creditors within one year is an amount of £137,440 (2022: £137,402) due to a director. The loan is interest free and repayble on demand.

 
Page 6