2023-02-012024-01-312024-01-31false13138649BLUELIGHT LINING 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BLUELIGHT LINING LTD

Registered Number
13138649
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

BLUELIGHT LINING LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

J B STERN

Registered Address

Unit 27 Rothersthorpe Crescent
Rothersthorpe Avenue Ind Estate
Northampton
NN4 8JD

Registered Number

13138649 (England and Wales)
BLUELIGHT LINING LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3142,61750,450
142,61750,450
Current assets
Stocks451,05214,688
Debtors230,534191,333
Cash at bank and on hand473,039192,183
754,625398,204
Creditors amounts falling due within one year5(367,329)(216,988)
Net current assets (liabilities)387,296181,216
Total assets less current liabilities529,913231,666
Net assets529,913231,666
Capital and reserves
Called up share capital100100
Profit and loss account529,813231,566
Shareholders' funds529,913231,666
The financial statements were approved and authorised for issue by the Director on 21 October 2024, and are signed on its behalf by:
J B STERN
Director
Registered Company No. 13138649
BLUELIGHT LINING LTD
Notes to the Financial Statements
for the year ended 31 January 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 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.
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 (%)Straight line (years)
Plant and machinery25-
Office Equipment-3
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. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 February 2356,313-56,313
Additions109,644943110,587
At 31 January 24165,957943166,900
Depreciation and impairment
At 01 February 235,863-5,863
Charge for year18,14227818,420
At 31 January 2424,00527824,283
Net book value
At 31 January 24141,952665142,617
At 31 January 2350,450-50,450
4.Stocks

2024

2023

££
Other stocks51,05214,688
Total51,05214,688
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables126,67532,000
Taxation and social security169,519124,316
Other creditors69,89660,000
Accrued liabilities and deferred income1,239672
Total367,329216,988