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REGISTERED NUMBER: 05628192 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2023

for

Bluemoose Books Ltd

Bluemoose Books Ltd (Registered number: 05628192)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 5

Bluemoose Books Ltd

Company Information
for the Year Ended 31 October 2023







DIRECTORS: K Duffy
Mrs H J Duffy





REGISTERED OFFICE: 25 Sackville Street
Hebden Bridge
Halifax
HX7 7DJ





REGISTERED NUMBER: 05628192 (England and Wales)





ACCOUNTANTS: Renshaw Limited
Grosvenor House
45 The Downs
Altrincham
Cheshire
WA14 2QG

Bluemoose Books Ltd (Registered number: 05628192)

Balance Sheet
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,132 509

CURRENT ASSETS
Stocks 76,540 44,750
Debtors 5 14,096 8,307
Cash at bank 15,133 31,372
105,769 84,429
CREDITORS
Amounts falling due within one year 6 104,061 101,323
NET CURRENT ASSETS/(LIABILITIES) 1,708 (16,894 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,840

(16,385

)

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 2,838 (16,387 )
2,840 (16,385 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2024 and were signed on its behalf by:





K Duffy - Director


Bluemoose Books Ltd (Registered number: 05628192)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Bluemoose Books Ltd 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

During the year the company incurred a trading loss which has caused the company balance sheet to show an insolvent position at the year end. The directors' anticipate the trading position to be much improved going forward and for the company to return to a solvent position. The deficit is being funded by the directors. Under the circumstances the directors considered the going concern basis for the preparation of the accounts to be appropriate.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Bluemoose Books Ltd (Registered number: 05628192)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 November 2022 3,514
Additions 1,000
At 31 October 2023 4,514
DEPRECIATION
At 1 November 2022 3,005
Charge for year 377
At 31 October 2023 3,382
NET BOOK VALUE
At 31 October 2023 1,132
At 31 October 2022 509

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 15,082 6,500
Other debtors (986 ) 1,807
14,096 8,307

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security (1,709 ) 99
Other creditors 105,770 101,224
104,061 101,323

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Bluemoose Books Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bluemoose Books Ltd for the year ended 31 October 2023 which comprise the Statement of Income and Retained Earnings, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Bluemoose Books Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bluemoose Books Ltd and state those matters that we have agreed to state to the Board of Directors of Bluemoose Books Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Bluemoose Books Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bluemoose Books Ltd. You consider that Bluemoose Books Ltd 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 financial statements of Bluemoose Books Ltd. 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 financial statements.






Renshaw Limited
Grosvenor House
45 The Downs
Altrincham
Cheshire
WA14 2QG


31 July 2024