Caseware UK (AP4) 2023.0.135 2023.0.135 truetrue2023-05-01falseNo description of principal activity22The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08474489 2023-05-01 2024-04-30 08474489 2022-05-01 2023-04-30 08474489 2024-04-30 08474489 2023-04-30 08474489 c:Director1 2023-05-01 2024-04-30 08474489 d:CurrentFinancialInstruments 2024-04-30 08474489 d:CurrentFinancialInstruments 2023-04-30 08474489 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 08474489 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 08474489 d:ShareCapital 2024-04-30 08474489 d:ShareCapital 2023-04-30 08474489 c:FRS102 2023-05-01 2024-04-30 08474489 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08474489 c:FullAccounts 2023-05-01 2024-04-30 08474489 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 08474489









Bluster Limited







Unaudited

Financial statements

For the Year Ended 30 April 2024

 
Bluster Limited
Registered number: 08474489

Statement of Financial Position
As at 30 April 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
140
140

  
140
140

Creditors: amounts falling due within one year
 5 
(139)
(139)

Net current assets
  
 
 
1
 
 
1

Total assets less current liabilities
  
1
1

  

Net assets
  
1
1


Capital and reserves
  

Called up share capital 
  
1
1

  
1
1


Page 1

 
Bluster Limited
Registered number: 08474489
    
Statement of Financial Position (continued)
As at 30 April 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




L R Nahon
Director

Date: 14 August 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
Bluster Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 30 April 2024

1.


General information

Bluster Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales (registered number: 08474489). The company's registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
The financial statements are presented in Sterling, which is the functional currency of the company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 3

 
Bluster Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 30 April 2024

4.


Debtors

2024
2023
£
£


Other debtors
140
140

140
140



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
139
139

139
139


 
Page 4