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BLUE STAR DENT LIMITED

Registered Number
14355348
(England and Wales)

Unaudited Financial Statements for the Period ended
30 September 2023

BLUE STAR DENT LIMITED
Company Information
for the period from 14 September 2022 to 30 September 2023

Director

PARKER, Mohamed Sayeed

Registered Address

2nd Floor Grove House
55 Lowlands Road
Harrow
HA1 3AW

Registered Number

14355348 (England and Wales)
BLUE STAR DENT LIMITED
Balance Sheet as at
30 September 2023

Notes

2023

£

£

Fixed assets
Investments3645,536
645,536
Current assets
Debtors47,000
Cash at bank and on hand133
7,133
Creditors amounts falling due within one year5(156,313)
Net current assets (liabilities)(149,180)
Total assets less current liabilities496,356
Creditors amounts falling due after one year6(496,247)
Net assets109
Capital and reserves
Called up share capital100
Profit and loss account9
Shareholders' funds109
The financial statements were approved and authorised for issue by the Director on 16 August 2024, and are signed on its behalf by:
PARKER, Mohamed Sayeed
Director
Registered Company No. 14355348
BLUE STAR DENT LIMITED
Notes to the Financial Statements
for the period ended 30 September 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.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets: Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

2023
Average number of employees during the year1
3.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
Additions645,536645,536
At 30 September 23645,536645,536
Net book value
At 30 September 23645,536645,536

Notes

1Investments in group undertakings and participating interests
4.Debtors: amounts due within one year

2023

£
Other debtors7,000
Total7,000
5.Creditors: amounts due within one year

2023

£
Bank borrowings and overdrafts63,877
Other creditors92,436
Total156,313
6.Creditors: amounts due after one year

2023

£
Bank borrowings and overdrafts496,247
Total496,247
Included within other creditors falling due within one year and creditors falling due after more than one year are bank loans amounting to £560,124. Bank loans are secured against floating charge that covers all the assets or undertaking of the company
7.Related party transactions
Included in other creditors due with in 12 months is an amount of £92,536 due to the director. During the year, total dividends of £14,000 were paid to the directors.
8.Change in reporting period and impact on comparability
Reporting period This is the first time the company has presented its financial statements since its incorporation. Hence, the financial statements presented are for the period of more than twelve months with no comparatives.