2023-03-012024-02-292024-02-29false05695063BLUEJAY 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BLUEJAY LIMITED

Registered Number
05695063
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

BLUEJAY LIMITED
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

ARMITAGE, Jill

Company Secretary

ARMITAGE, Roderick Paul

Registered Address

C/O Xeinadin First Floor Secure House
Lulworth Close
Chandler's Ford
SO53 3TL

Registered Number

05695063 (England and Wales)
BLUEJAY LIMITED
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3400,558473,704
400,558473,704
Current assets
Debtors532,38113,414
Cash at bank and on hand42,54841,051
74,92954,465
Creditors amounts falling due within one year6(35,437)(31,543)
Net current assets (liabilities)39,49222,922
Total assets less current liabilities440,050496,626
Net assets440,050496,626
Capital and reserves
Called up share capital1010
Profit and loss account440,040496,616
Shareholders' funds440,050496,626
The financial statements were approved and authorised for issue by the Director on 26 September 2024, and are signed on its behalf by:
ARMITAGE, Jill
Director
Registered Company No. 05695063
BLUEJAY LIMITED
Notes to the Financial Statements
for the year ended 29 February 2024

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain assets, 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.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated 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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment25
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 March 23541,844
Revaluations(137,857)
At 29 February 24403,987
Depreciation and impairment
At 01 March 2368,141
Charge for year186
Revaluation surplus(64,898)
At 29 February 243,429
Net book value
At 29 February 24400,558
At 28 February 23473,704
4.Revaluation of property, plant and equipment
Investment Properties are shown at most recent valuation, any aggregate surplus or deficit arising from changes in fair value are recognised through the profit and loss account.

2024

2023

££
Property, plant and equipment / tangible fixed assets400,000-
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables14,36413,414
Amounts owed by associates and joint ventures / participating interests9,008-
Other debtors9,009-
Total32,38113,414
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-468
Amounts owed to related parties-1,560
Taxation and social security32,85127,343
Accrued liabilities and deferred income2,5862,172
Total35,43731,543
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
ARMITAGE, Jill09,00809,008
09,00809,008