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Registered number: 12768850
Bluespiration Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Brown & Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12768850
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,205 1,548
4,205 1,548
CURRENT ASSETS
Cash at bank and in hand 186 2,504
186 2,504
Creditors: Amounts Falling Due Within One Year 5 (50,454 ) (46,139 )
NET CURRENT ASSETS (LIABILITIES) (50,268 ) (43,635 )
TOTAL ASSETS LESS CURRENT LIABILITIES (46,063 ) (42,087 )
NET LIABILITIES (46,063 ) (42,087 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (46,163 ) (42,187 )
SHAREHOLDERS' FUNDS (46,063) (42,087)
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For the year ending 31 July 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
Mr Qingtang Li
Director
30/07/2024
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
Bluespiration Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12768850 . The registered office is 5A Marsh Mill Village, Fleetwood Road North, Thornton-Cleveleys, Lancashire, FY5 4JZ.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are measured at cost. It is amortised to profit and loss account over its estimated economic life of 10 years.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Intangible Assets
Other
£
Cost
As at 1 August 2022 1,720
Additions 3,143
As at 31 July 2023 4,863
Amortisation
As at 1 August 2022 172
Provided during the period 486
As at 31 July 2023 658
Net Book Value
As at 31 July 2023 4,205
As at 1 August 2022 1,548
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Directors' loan accounts 35,454 31,139
Amounts owed to related parties 15,000 15,000
50,454 46,139
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
7. Related Party Transactions
Included within Amounts owed to related parties are amounts of £15,000 (2022: £15,000) due to Mr J Zhang, a shareholder of the business.
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8. Ultimate Controlling Party
The company's ultimate controlling parties are Mr A Yeung, Mr Q Li and Mr J Zhang by virtue of their ownership of 100% of the issued share capital in the company.
Page 4