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Registered number: 12359752
Bluedasher Learning Solutions Limited
Financial Statements
For The Year Ended 31 December 2023
William Price & Co Limited
Chartered Accountants
Westbury Court Church Road
Westbury On Trym
Bristol
BS9 3EF
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12359752
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,616 952
1,616 952
CURRENT ASSETS
Debtors 5 9,666 -
Cash at bank and in hand 25,653 24,124
35,319 24,124
Creditors: Amounts Falling Due Within One Year 6 (22,127 ) (23,152 )
NET CURRENT ASSETS (LIABILITIES) 13,192 972
TOTAL ASSETS LESS CURRENT LIABILITIES 14,808 1,924
NET ASSETS 14,808 1,924
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 13,808 924
SHAREHOLDERS' FUNDS 14,808 1,924
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs H J Goodband
Director
17 April 2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Bluedasher Learning Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12359752 . The registered office is Westbury Court, Church Road, Westbury-On-Trym, Bristol, BS9 3EF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 4 years straight line method.
Computer Equipment 4 years straight line method.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 762 2,983 3,745
Additions - 2,134 2,134
As at 31 December 2023 762 5,117 5,879
Depreciation
As at 1 January 2023 570 2,223 2,793
Provided during the period 191 1,279 1,470
As at 31 December 2023 761 3,502 4,263
Net Book Value
As at 31 December 2023 1 1,615 1,616
As at 1 January 2023 192 760 952
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 9,666 -
9,666 -
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 9,182 9,244
VAT 4,747 4,128
Accruals and deferred income 950 820
Director's loan account 7,248 8,960
22,127 23,152
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
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