Registered number
13760505
Bluerock Dent Limited
Filleted Accounts
30 November 2023
Bluerock Dent Limited
Registered number: 13760505
Balance Sheet
as at 30 November 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 40,435 3,943
Current assets
Debtors 4 50,240 49,310
Cash at bank and in hand 93,625 54,090
143,865 103,400
Creditors: amounts falling due within one year 5 (17,282) (21,547)
Net current assets 126,583 81,853
Total assets less current liabilities 167,018 85,796
Creditors: amounts falling due after more than one year 6 (25,501) -
Provisions for liabilities (7,683) (749)
Net assets 133,834 85,047
Capital and reserves
Called up share capital 100 100
Profit and loss account 133,734 84,947
Shareholders' funds 133,834 85,047
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Gurvinder Singh Bhirth
Director
Approved by the board on 14 August 2024
Bluerock Dent Limited
Notes to the Accounts
for the year ended 30 November 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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% reducing balance
Fixtures, fittings, tools and equipment 25% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 December 2022 5,258 - 5,258
Additions - 46,531 46,531
At 30 November 2023 5,258 46,531 51,789
Depreciation
At 1 December 2022 1,315 - 1,315
Charge for the year 1,314 8,725 10,039
At 30 November 2023 2,629 8,725 11,354
Net book value
At 30 November 2023 2,629 37,806 40,435
At 30 November 2022 3,943 - 3,943
4 Debtors 2023 2022
£ £
Trade debtors 7,500 -
Other debtors 42,740 49,310
50,240 49,310
5 Creditors: amounts falling due within one year 2023 2022
£ £
Obligations under finance lease and hire purchase contracts 7,555 -
Taxation and social security costs 7,560 21,522
Other creditors 2,167 25
17,282 21,547
6 Creditors: amounts falling due after one year 2023 2022
£ £
Obligations under finance lease and hire purchase contracts 25,501 -
7 Other information
Bluerock Dent Limited is a private company limited by shares and incorporated in England. Its registered office is:
3 Riverbank Cottages Mill Lane
Grampound
Truro
TR2 4RU
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