IRIS Accounts Production v24.1.9.2 03257137 director 1.1.23 31.12.23 31.12.23 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 Treasury 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh032571372022-12-31032571372023-12-31032571372023-01-012023-12-31032571372021-12-31032571372022-01-012022-12-31032571372022-12-3103257137ns15:EnglandWales2023-01-012023-12-3103257137ns14:PoundSterling2023-01-012023-12-3103257137ns10:Director12023-01-012023-12-3103257137ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3103257137ns10:SmallEntities2023-01-012023-12-3103257137ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3103257137ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3103257137ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3103257137ns10:FullAccounts2023-01-012023-12-3103257137ns10:OrdinaryShareClass12023-01-012023-12-3103257137ns10:OrdinaryShareClass22023-01-012023-12-3103257137ns10:OrdinaryShareClass32023-01-012023-12-3103257137ns10:RegisteredOffice2023-01-012023-12-3103257137ns5:CurrentFinancialInstruments2023-12-3103257137ns5:CurrentFinancialInstruments2022-12-3103257137ns5:Non-currentFinancialInstruments2023-12-3103257137ns5:Non-currentFinancialInstruments2022-12-3103257137ns5:ShareCapital2023-12-3103257137ns5:ShareCapital2022-12-3103257137ns5:RetainedEarningsAccumulatedLosses2023-12-3103257137ns5:RetainedEarningsAccumulatedLosses2022-12-3103257137ns5:PlantMachinery2023-01-012023-12-3103257137ns5:FurnitureFittings2023-01-012023-12-3103257137ns5:MotorVehicles2023-01-012023-12-3103257137ns5:ComputerEquipment2023-01-012023-12-3103257137ns5:PlantMachinery2022-12-3103257137ns5:FurnitureFittings2022-12-3103257137ns5:MotorVehicles2022-12-3103257137ns5:ComputerEquipment2022-12-3103257137ns5:PlantMachinery2023-12-3103257137ns5:FurnitureFittings2023-12-3103257137ns5:MotorVehicles2023-12-3103257137ns5:ComputerEquipment2023-12-3103257137ns5:PlantMachinery2022-12-3103257137ns5:FurnitureFittings2022-12-3103257137ns5:MotorVehicles2022-12-3103257137ns5:ComputerEquipment2022-12-3103257137ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3103257137ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3103257137ns10:OrdinaryShareClass12023-12-3103257137ns10:OrdinaryShareClass22023-12-3103257137ns10:OrdinaryShareClass32023-12-31
REGISTERED NUMBER: 03257137 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Blue Star Commercial Gardens Limited

Blue Star Commercial Gardens Limited (Registered number: 03257137)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Blue Star Commercial Gardens Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: S Barker





REGISTERED OFFICE: Suite 15 The Enterprise Centre,
Coxbridge Business Park,
Farnham,
Surrey,
Surrey
GU10 5EH





REGISTERED NUMBER: 03257137 (England and Wales)





ACCOUNTANTS: Gilroy & Brookes Accountants Ltd
Suite 15
The Enterprise Centre
Coxbridge Business Park
Farnham
Surrey
GU10 5EH

Blue Star Commercial Gardens Limited (Registered number: 03257137)

Balance Sheet
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 11,858 14,456

CURRENT ASSETS
Debtors 5 21,799 9,992
Cash at bank - 12,189
21,799 22,181
CREDITORS
Amounts falling due within one year 6 (13,450 ) (15,913 )
NET CURRENT ASSETS 8,349 6,268
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,207

20,724

CREDITORS
Amounts falling due after more than one year 7 (30,833 ) (35,623 )
NET LIABILITIES (10,626 ) (14,899 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (10,726 ) (14,999 )
SHAREHOLDERS' FUNDS (10,626 ) (14,899 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Blue Star Commercial Gardens Limited (Registered number: 03257137)

Balance Sheet - continued
31 December 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 August 2024 and were signed by:





S Barker - Director


Blue Star Commercial Gardens Limited (Registered number: 03257137)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Blue Star Commercial Gardens Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% on cost
Fixtures and fittings - 33% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX
Deferred tax is not recognised in respect of all timing differences that have originated but not reversed at the balance sheet date which are immaterial.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 6 ) .

Blue Star Commercial Gardens Limited (Registered number: 03257137)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 25,110 2,901 39,325 5,337 72,673
Additions 2,628 - - - 2,628
At 31 December 2023 27,738 2,901 39,325 5,337 75,301
DEPRECIATION
At 1 January 2023 18,713 1,868 33,724 3,912 58,217
Charge for year 3,008 344 1,400 474 5,226
At 31 December 2023 21,721 2,212 35,124 4,386 63,443
NET BOOK VALUE
At 31 December 2023 6,017 689 4,201 951 11,858
At 31 December 2022 6,397 1,033 5,601 1,425 14,456

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 17,137 4,897
Directors' current accounts 4,662 5,095
21,799 9,992

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 398 -
Trade creditors 162 608
Tax 295 -
PAYE/NI liability 1,761 5,161
VAT 9,581 9,903
Credit card 1,030 100
Accruals and deferred income 223 141
13,450 15,913

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
BBL Loan 30,833 35,623

Blue Star Commercial Gardens Limited (Registered number: 03257137)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
40 Ordinary A £1 40 40
45 Ordinary B £1 45 45
15 Treasury £1 15 15
100 100

9. GOING CONCERN

The director has confirmed that he will continue to give financial support to the company until such time as its position improves.In addition, the director has confirmed that he will not recall his loan within 12 months. The director considers that it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result if the financial support was withdrawn.