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Registered number: 14102750
Blue Dream Investments Limited
Unaudited Financial Statements
For the Period 12 May 2022 to 31 May 2023
Property Accounts Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14102750
31 May 2023
Notes £ £
FIXED ASSETS
Investment Properties 4 156,159
156,159
CURRENT ASSETS
Debtors 5 2,444
Cash at bank and in hand 5,290
7,734
Creditors: Amounts Falling Due Within One Year 6 (89,730 )
NET CURRENT ASSETS (LIABILITIES) (81,996 )
TOTAL ASSETS LESS CURRENT LIABILITIES 74,163
Creditors: Amounts Falling Due After More Than One Year 7 (118,319 )
NET LIABILITIES (44,156 )
CAPITAL AND RESERVES
Called up share capital 8 120
Revaluation reserve 9 (8,288 )
Profit and Loss Account (35,988 )
SHAREHOLDERS' FUNDS (44,156)
Page 1
Page 2
For the period ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Kerry Washburn
Director
09/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Blue Dream Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14102750 . The registered office is C/O Property Accounts Limited, 59 Castle Street, Reading, RG1 7SN.
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 recognised as rental income received.
2.3. Investment Properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The fair value of the investment property has been arrived at by the directors best estimate. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred 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 and deferred 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 period was: 2
2
4. Investment Property
31 May 2023
£
Fair Value
As at 12 May 2022 -
Additions 166,391
Revaluations (10,232)
As at 31 May 2023 156,159
Page 3
Page 4
5. Debtors
31 May 2023
£
Due within one year
Other debtors 500
Deferred tax current asset 1,944
2,444
6. Creditors: Amounts Falling Due Within One Year
31 May 2023
£
Directors' loan accounts 89,730
89,730
7. Creditors: Amounts Falling Due After More Than One Year
31 May 2023
£
Mortgages 118,319
118,319
8. Share Capital
31 May 2023
£
Allotted, Called up and fully paid 120
9. Reserves
Revaluation Reserve
£
Surplus on revaluation (8,288 )
As at 31 May 2023 (8,288 )
Page 4