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Registered Number: 13454896


 

 

 

BLUE AND YELLOW LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 July 2022

End date: 30 June 2023
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Blue and Yellow Limited for the year ended 30 June 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Blue and Yellow Limited for the year ended 30 June 2023 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of Blue and Yellow Limited , as a body, in accordance with the terms of our engagement letter dated 15 March 2024. Our work has been undertaken solely to prepare for your approval the accounts of Blue and Yellow Limited and state those matters that we have agreed to state to the Board of Directors of Blue and Yellow Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blue and Yellow Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Blue and Yellow Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Blue and Yellow Limited. You consider that Blue and Yellow Limited is exempt from the statutory audit requirement for the year

We have not been instructed to carry out an audit or a review of the accounts of Blue and Yellow Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
T & K Accounting Group
69 Banstead Road
Carshalton
SM5 3NP
15 March 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 507,250    507,250 
507,250    507,250 
Current assets      
Cash at bank and in hand 18,532    19,027 
Creditors: amount falling due within one year (363,903)   (369,397)
Net current liabilities (345,371)   (350,370)
 
Total assets less current liabilities 161,879    156,880 
Creditors: amount falling due after more than one year (149,900)   (149,900)
Net assets 11,979    6,980 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 11,879    6,880 
Shareholder's funds 11,979    6,980 
 


For the year ended 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 15 March 2024 and were signed on its behalf by:


-------------------------------
Kumar Anil
Director
2
General Information
Blue and Yellow Limited is a private company, limited by shares, registered in , registration number 13454896, registration address 1 STRONE WAY, HAYES ENGLAND, UB4 9RU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 0 Reducing Balance
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Total
  £   £
At 01 July 2022 507,250    507,250 
Additions  
Disposals  
At 30 June 2023 507,250    507,250 
Depreciation
At 01 July 2022  
Charge for year  
On disposals  
At 30 June 2023  
Net book values
Closing balance as at 30 June 2023 507,250    507,250 
Opening balance as at 01 July 2022 507,250    507,250 


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