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REGISTERED NUMBER: 09716145 (England and Wales)
















Unaudited Financial Statements

for the Year Ended 31 August 2023

for

Blue Rover Ltd

Blue Rover Ltd (Registered number: 09716145)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Blue Rover Ltd

Company Information
for the Year Ended 31 August 2023







DIRECTORS: J Hardcastle
C J Selfe





REGISTERED OFFICE: 370b Brook Lane
Sarisbury
Southampton
Hampshire
SO31 7DP





REGISTERED NUMBER: 09716145 (England and Wales)





ACCOUNTANTS: Roches
Chartered Accountants
1 Manor Court
6 Barnes Wallis Road
Segensworth
Fareham
Hampshire
PO15 5TH

Blue Rover Ltd (Registered number: 09716145)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 57,233 15,240

CURRENT ASSETS
Debtors 5 227,601 161,554
Cash at bank and in hand 20,979 41,559
248,580 203,113
CREDITORS
Amounts falling due within one year 6 161,980 158,869
NET CURRENT ASSETS 86,600 44,244
TOTAL ASSETS LESS CURRENT
LIABILITIES

143,833

59,484

CREDITORS
Amounts falling due after more than one
year

7

(19,070

)

(27,366

)

PROVISIONS FOR LIABILITIES (11,020 ) (2,896 )
NET ASSETS 113,743 29,222

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 113,643 29,122
SHAREHOLDERS' FUNDS 113,743 29,222

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year 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.

Blue Rover Ltd (Registered number: 09716145)

Balance Sheet - continued
31 August 2023


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 28 March 2024 and were signed on its behalf by:





J Hardcastle - Director


Blue Rover Ltd (Registered number: 09716145)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Blue Rover Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance and Straight line over 5 years
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans to related parties.

Financial assets & financial liabilities are initially recognised at the transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. However, if the arrangement constitutes a financing transaction then it is measured at the present value of the future receipts discounted at a market rate of interest.

Financial assets & financial liabilities classified as receivable within one year are not amortised.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

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

Blue Rover Ltd (Registered number: 09716145)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022 74,486
Additions 52,915
At 31 August 2023 127,401
DEPRECIATION
At 1 September 2022 59,246
Charge for year 10,922
At 31 August 2023 70,168
NET BOOK VALUE
At 31 August 2023 57,233
At 31 August 2022 15,240

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 46,210 14,987
Amounts owed by associates 173,186 109,129
Other debtors 8,205 37,438
227,601 161,554

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans and overdrafts 8,459 8,251
Trade creditors 38,760 15,902
Amounts owed to associates - 11,353
Taxation and social security 12,128 14,242
Other creditors 102,633 109,121
161,980 158,869

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.23 31.8.22
£    £   
Bank loans 19,070 27,366