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Company registration number: 06916338
BLUELEYS LIMITED
REPORT OF THE DIRECTOR'S AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 October 2023

BLUELEYS LIMITED
BALANCE SHEET
AS AT 31 October 2023
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible assets39,7209,720
Tangible assets4393,982415,008
403,702424,728
CURRENT ASSETS
Debtors645,576560,938
Cash at bank and in hand186,55651,882
832,132612,820
CREDITORS
Amounts falling due within one year (162,218) (203,372)
NET CURRENT ASSETS 669,914 409,448
TOTAL ASSETS LESS
CURRENT LIABILITIES 1,073,616 834,176
Creditors falling due after one year(436,844)(201,517)
NET ASSETS 636,772 632,659
CAPITAL AND RESERVES
Called-up equity share capital 0 133
Share Premium Account25,10024,967
Profit and loss account 611,672 607,559
SHAREHOLDERS FUNDS 636,772 632,659
For the year ending 31 October 2023 the company was entitled to exemption 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.
All the members have consented to the preparation of abridged financial statements for the year ended 31 October 2023 in accordance with Section 444(2A) of the Companies Act 2006.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 23 July 2024 and signed on its behalf.
..........................................................................
Dr K Owden
23 July 2024
The annexed notes form part of these financial statements.

BLUELEYS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023
1. Accounting policies
Statutory information
Blueleys 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 £ sterling.
Statement of compliance
These financial statements have been prepared in accordance with the provisions of Section 1A 'Small entities' of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. There were no material departures from the standard.
Basis of preparing the financial statements
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (Effective April 2015).
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible Assets
Goodwill is the difference between the amount paid on the acquisition of a business and the aggregate fair value of its separable net assets. It is being written off in equal annual instalments over its estimated economic life.
Fixed Assets
Tangible fixed assets are stated at cost less depreciation. Depreciation i provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Fixtures and Fittings - 15 % per annum of cost
Motor Vehicles - 25% per annum of cost
Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. The recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset from which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit and loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment cease to apply.
Pension Scheme
The company operates a defined contribution pension scheme, and the pension charge represents the amounts payable by the company to the fund in respect of the year.
2.Employees
The average number of persons employed by the company (including directors) during the year was 127.
3.Intangible fixed assets
Total
Cost
At start of period9,720
At end of period 9,720
Net Book Values
At start of period9,720
At end of period9,720
4.Tangible fixed assets
Total
Cost
At start of period456,970
Disposals (9,592)
At end of period447,378
Depreciation
At start of period41,962
Provided during the period7,562
On disposals(4,022)
At end of period45,502
Net Book Value
At start of period415,008
At end of period393,982
5.
Related Party Transactions
Ordinary dividends paid to directors in their capacity as shareholders during the year included £32,900 to Dr K Owden.