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Registered Number: 05970660
England and Wales

 

 

 

BLUE LIGHT PUBLISHING LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 7,748    9,685 
Investments 4 40    40 
7,788    9,725 
Current assets      
Stocks 5 3,000    3,000 
Debtors: amounts falling due within one year 6 169,571    59,509 
Cash at bank and in hand 638,712    799,468 
811,283    861,977 
Creditors: amount falling due within one year 7 (147,057)   (188,700)
Net current assets 664,226    673,277 
 
Total assets less current liabilities 672,014    683,002 
Net assets 672,014    683,002 
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account 671,914    682,902 
Shareholders' funds 672,014    683,002 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 18 September 2024 and were signed on its behalf by:


-------------------------------
G H Williams
Director
1
General Information
Blue Light Publishing Limited is a private company, limited by shares, registered in England and Wales, registration number 05970660, registration address High Mead, Old Road, Llansteffan, Carmarthen, SA33 5JN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 9 (2023 : 9).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 April 2023 36,838    36,838 
Additions  
Disposals  
At 31 March 2024 36,838    36,838 
Depreciation
At 01 April 2023 27,153    27,153 
Charge for year 1,937    1,937 
On disposals  
At 31 March 2024 29,090    29,090 
Net book values
Closing balance as at 31 March 2024 7,748    7,748 
Opening balance as at 01 April 2023 9,685    9,685 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 April 2023 40    40 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 31 March 2024 40    40 

5.

Stocks

2024
£
  2023
£
Stocks 3,000    3,000 
3,000    3,000 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 123,952    18,608 
Prepayments & Accrued Income 1,034    1,252 
Other Debtors 18,855    39,649 
Directors' Current Accounts 25,730   
169,571    59,509 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 9,196    8,847 
Taxation & Social Security 132,920    172,758 
Accrued Expenses 3,930    3,685 
Other Creditors 1,011    1,800 
Directors' Current Accounts   1,610 
147,057    188,700 

8.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
35 Ordinary A shares of £1.00 each 35    35 
35 Ordinary B shares of £1.00 each 35    35 
15 Ordinary C shares of £1.00 each 15    15 
15 Ordinary D shares of £1.00 each 15    15 
100    100 

9.

Transactions with Directors

Advances totalling £42,556 were paid to the company directors during the financial period. As at the year end, the balance on these loans was £25,730 and they were repaid in full on the 30th of April 2024.
2