2023-01-012023-12-312023-12-31false13074432BLUE MARLIN DIVE UK 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BLUE MARLIN DIVE UK LTD

(formerly BLUE MARLIN STORE LIMITED)

Registered Number
13074432
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

BLUE MARLIN DIVE UK LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

LIDDIARD, Jane Harriet

Company Secretary

LIDDIARD, Simon David

Registered Address

C/O Edge Tax, B2 Vantage Office Park Old Gloucester Road
Hambrook
Bristol
BS16 1GW

Registered Number

13074432 (England and Wales)
BLUE MARLIN DIVE UK LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets318,49619,390
18,49619,390
Current assets
Stocks4,5325,101
Debtors1,0384,926
Cash at bank and on hand3,4312,412
9,00112,439
Creditors amounts falling due within one year(22,444)(23,850)
Net current assets (liabilities)(13,443)(11,411)
Total assets less current liabilities5,0537,979
Net assets5,0537,979
Capital and reserves
Called up share capital100100
Profit and loss account4,9537,879
Shareholders' funds5,0537,979
The financial statements were approved and authorised for issue by the Director on 6 September 2024, and are signed on its behalf by:
LIDDIARD, Jane Harriet
Director
Registered Company No. 13074432
BLUE MARLIN DIVE UK LTD
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 2324,496
Additions4,159
Revaluations(571)
At 31 December 2328,083
Depreciation and impairment
At 01 January 235,106
Charge for year4,596
On disposals(114)
At 31 December 239,588
Net book value
At 31 December 2318,496
At 31 December 2219,390