Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31falseNo description of principal activity2022-03-03trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2false 13953003 2022-03-02 13953003 2022-03-03 2023-03-31 13953003 2021-03-03 2022-03-02 13953003 2023-03-31 13953003 c:Director1 2022-03-03 2023-03-31 13953003 d:CurrentFinancialInstruments 2023-03-31 13953003 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 13953003 d:ShareCapital 2023-03-31 13953003 d:RetainedEarningsAccumulatedLosses 2023-03-31 13953003 c:OrdinaryShareClass1 2022-03-03 2023-03-31 13953003 c:OrdinaryShareClass1 2023-03-31 13953003 c:FRS102 2022-03-03 2023-03-31 13953003 c:AuditExempt-NoAccountantsReport 2022-03-03 2023-03-31 13953003 c:FullAccounts 2022-03-03 2023-03-31 13953003 c:PrivateLimitedCompanyLtd 2022-03-03 2023-03-31 13953003 2 2022-03-03 2023-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company registration number: 13953003







UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 MARCH 2023


BLUE DOLLAR LIMITED






































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BLUE DOLLAR LIMITED
REGISTERED NUMBER:13953003



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
8,360

Cash at bank and in hand
 5 
8,505

  
16,865

Creditors: amounts falling due within one year
 6 
(8,004)

Net current assets
  
 
 
8,861

Total assets less current liabilities
  
8,861

  

Net assets
  
8,861


Capital and reserves
  

Called up share capital 
 7 
100

Profit and loss account
  
8,761

  
8,861

Page 1

 


BLUE DOLLAR LIMITED
REGISTERED NUMBER:13953003


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2023

The directors consider 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 period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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: 




___________________________
Kenneth Taylor Tyzack
Director

Date: 30 November 2023

The notes on pages 3 to 5 form part of these financial statements.
Page 2

 


BLUE DOLLAR LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

1.


General information

Blue Dollar Limited 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.
The presentation currency of the financial statements is the Pound Sterling (£).  

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

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


BLUE DOLLAR LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.5

Taxation

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.

 
2.6

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the period was 2.


4.


Debtors

2023
£


Trade debtors
804

Other debtors
7,556

8,360



5.


Cash and cash equivalents

2023
£

Cash at bank and in hand
8,505

8,505


Page 4

 


BLUE DOLLAR LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

6.


Creditors: Amounts falling due within one year

2023
£

Corporation tax
3,104

Other creditors
3,900

Accruals and deferred income
1,000

8,004


7.


Share capital

2023
£
Allotted, called up and fully paid


100 Ordinary shares of £1.00 each
100


During the period, 100 £1 Ordinary shares were allotted and fully paid at par.


8.


Related party disclosure

During the period the company had the following tranactions with SX Supplies LLP, a connected company through common ownership by the directors.
The company was charged £7,150 by SX Supplies LLP in respect of purchases.
As at the balance sheet date the company was owed £7,440 by SX Supplies LLP.

 
Page 5