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REGISTERED NUMBER: 10867002 (England and Wales)







Financial Statements for the Year Ended 30th June 2023

for

Bluline Administration Limited

Bluline Administration Limited (Registered number: 10867002)






Contents of the Financial Statements
for the Year Ended 30th June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Bluline Administration Limited

Company Information
for the Year Ended 30th June 2023







DIRECTORS: I A White
S James
C H Bentley
C D Nicholls





REGISTERED OFFICE: 3 Eastmoor
Wakefield
WF1 3RY





REGISTERED NUMBER: 10867002 (England and Wales)





AUDITORS: Richards Sandy Audit Services Limited
(Statutory Auditor)
Thorneloe House
25 Barbourne Road
Worcester
WR1 1RU

Bluline Administration Limited (Registered number: 10867002)

Balance Sheet
30th June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 17,006 21,257
Tangible assets 5 11,377 2,891
28,383 24,148

CURRENT ASSETS
Debtors 6 12,382 6,881
Cash at bank 2,351 6,897
14,733 13,778
CREDITORS
Amounts falling due within one year 7 14,836 16,083
NET CURRENT LIABILITIES (103 ) (2,305 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

28,280

21,843

RESERVES
Income and expenditure account 28,280 21,843
28,280 21,843

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13th February 2024 and were signed on its behalf by:





C H Bentley - Director


Bluline Administration Limited (Registered number: 10867002)

Notes to the Financial Statements
for the Year Ended 30th June 2023

1. STATUTORY INFORMATION

Bluline Administration Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

In the event of the company being wound up, the liability in respect of guarantee is limited to £1 per corporate member of the company.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounts are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is contributions recieved from connected companies for administrative support. Connected companies are companies with similar purposes who have a shared administration function but are otherwise unrelated.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Database software are being amortised evenly over their estimated useful life of seven years.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 50% on cost
Computer equipment - 50% on cost and 33% on cost

FINANCIAL INSTRUMENTS
Financial instruments are recognised when the company becomes party to contractual provisions of the instrument.

Financial assets are offset, with the net amounts presented in the accounts where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic Financial Assets
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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.

Basic Financial Liabilities
Basic financial liabilities, including trade and other payables, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future receipts, discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of the operations from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction.


Bluline Administration Limited (Registered number: 10867002)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2023

2. ACCOUNTING POLICIES - continued
TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

The company applies the Mutual Trading exemption for corporation tax on profits arising from its trading activities. Any gains arising on the sale of investments, or interest received is taxed at the applicable rate.

LEASING COMMITMENTS
Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

PENSION COSTS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Database
software
£   
COST
At 1st July 2022
and 30th June 2023 29,760
AMORTISATION
At 1st July 2022 8,503
Amortisation for year 4,251
At 30th June 2023 12,754
NET BOOK VALUE
At 30th June 2023 17,006
At 30th June 2022 21,257

Bluline Administration Limited (Registered number: 10867002)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2023

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1st July 2022 7,477 18,370 25,847
Additions 12,236 9,717 21,953
Disposals (100 ) (3,207 ) (3,307 )
At 30th June 2023 19,613 24,880 44,493
DEPRECIATION
At 1st July 2022 7,477 15,479 22,956
Charge for year 6,118 7,349 13,467
Eliminated on disposal (100 ) (3,207 ) (3,307 )
At 30th June 2023 13,495 19,621 33,116
NET BOOK VALUE
At 30th June 2023 6,118 5,259 11,377
At 30th June 2022 - 2,891 2,891

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 4,200 1,694
Prepayments 8,182 5,187
12,382 6,881

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 6,631 9,876
Social security and other taxes 1,350 930
Other creditors 984 568
Accrued expenses 5,871 4,709
14,836 16,083

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 16,800 16,158
Between one and five years 16,800 16,800
In more than five years 2,800 16,800
36,400 49,758

9. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Melissa Jean Godwin ACCA (Senior Statutory Auditor)
for and on behalf of Richards Sandy Audit Services Limited