1 November 2022 false No description of principal activity Taxfiler 2024.4 SO304135business:LimitedLiabilityPartnershipLLP2022-11-012023-10-31 SO3041352022-10-31 SO3041352022-11-012023-10-31 SO304135business:AuditExempt-NoAccountantsReport2022-11-012023-10-31 SO304135business:FullAccounts2022-11-012023-10-31 SO3041352023-10-31 SO304135business:PartnerLLP12022-11-012023-10-31 SO304135business:PartnerLLP22022-11-012023-10-31 SO304135business:RegisteredOffice2022-11-012023-10-31 SO3041352022-10-31 SO304135core:WithinOneYear2023-10-31 SO304135core:WithinOneYear2022-10-31 SO304135core:AfterOneYear2023-10-31 SO304135core:AfterOneYear2022-10-31 SO304135core:ShareCapital2023-10-31 SO304135core:ShareCapital2022-10-31 SO304135core:RetainedEarningsAccumulatedLosses2023-10-31 SO304135core:RetainedEarningsAccumulatedLosses2022-10-31 SO304135business:SmallEntities2022-11-012023-10-31 SO304135core:PlantMachinery2022-11-012023-10-31 SO304135core:MotorVehicles2022-11-012023-10-31 SO304135core:FurnitureFittings2022-11-012023-10-31 SO304135core:ComputerEquipment2022-11-012023-10-31 SO304135countries:Scotland2022-11-012023-10-31 SO304135core:PlantMachinery2022-10-31 SO304135core:MotorVehicles2022-10-31 SO304135core:FurnitureFittings2022-10-31 SO304135core:ComputerEquipment2022-10-31 SO304135core:PlantMachinery2023-10-31 SO304135core:MotorVehicles2023-10-31 SO304135core:FurnitureFittings2023-10-31 SO304135core:ComputerEquipment2023-10-31 SO3041352021-11-012022-10-31 iso4217:GBP xbrli:pure
Registered No. SO304135 (Scotland)
Blue Sea Consulting LLP Unaudited accounts for the year ended 31 October 2023
Blue Sea Consulting LLP LLP Information for the year ended 31 October 2023
Designated members
Mr Craig Latimer
Mr Martin Latimer
Registered Number
SO304135 (Scotland)
Registered Office
Unit 2 The Beeches Over Hessilhead Farm Gateside KA15 2LL
Accountants
Eastfield Accountants Limited Blofield Business Centre Woodbastwick Road Blofield Heath Norwich Norfolk NR13 4RR
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Blue Sea Consulting LLP Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
17,383 
21,944 
Current assets
Debtors
37,872 
30,054 
Cash at bank and in hand
48,245 
55,876 
86,117 
85,930 
Creditors: amounts falling due within one year
(5,988)
(8,143)
Net current assets
80,129 
77,787 
Total assets less current liabilities
97,512 
99,731 
Creditors: amounts falling due after more than one year
(8,656)
(19,619)
Net assets attributable to members
88,856 
80,112 
Represented by:
Members' other interests
Members' capital classified as equity
52,762 
80,112 
Other reserves
36,094 
- 
88,856 
80,112 
88,856 
80,112 
Total members' interests
Members' other interests
88,856 
80,112 
88,856 
80,112 
For the year ending 31 October 2023 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 19 July 2024.
Mr Martin Latimer Designated member Limited Liability Partnership Registration No. SO304135
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Blue Sea Consulting LLP Notes to the Accounts for the year ended 31 October 2023
1
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% straight line and 25% reducing balance
2
Statutory information
Blue Sea Consulting LLP is a limited liability partnership, incorporated in Scotland, registration number SO304135. Its registered office is Unit 2 The Beeches, Over Hessilhead Farm, Gateside, KA15 2LL.
3
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 November 2022
858 
33,469 
- 
1,263 
35,590 
Additions
- 
19,077 
421 
249 
19,747 
Disposals
(720)
(33,469)
- 
- 
(34,189)
At 31 October 2023
138 
19,077 
421 
1,512 
21,148 
Depreciation
At 1 November 2022
227 
12,551 
- 
868 
13,646 
Charge for the year
- 
2,385 
18 
357 
2,760 
On disposals
(90)
(12,551)
- 
- 
(12,641)
At 31 October 2023
137 
2,385 
18 
1,225 
3,765 
Net book value
At 31 October 2023
1 
16,692 
403 
287 
17,383 
At 31 October 2022
631 
20,918 
- 
395 
21,944 
4
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
1,897 
- 
Trade creditors
319 
233 
Taxes and social security costs
1,817 
2,124 
Other creditors
1,454 
5,286 
Accruals
501 
500 
5,988 
8,143 
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Blue Sea Consulting LLP Notes to the Accounts for the year ended 31 October 2023
5
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
8,656 
19,619 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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