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REGISTERED NUMBER: 11081260 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

BLUE SQUID TRADING UK LIMITED

BLUE SQUID TRADING UK LIMITED (REGISTERED NUMBER: 11081260)






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 SQUID TRADING UK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: S P Bristow
Mrs J S Bristow
Ms L E Figoli
S L Bristow
Miss R E Bristow
Ms J L Bristow





REGISTERED OFFICE: 11 Harrington Close
Windsor
Berkshire
SL4 4AD





REGISTERED NUMBER: 11081260 (England and Wales)





ACCOUNTANTS: Landers Accountants Ltd
Church View Chambers
38 Market Square
Toddington
Bedfordshire
LU5 6BS

BLUE SQUID TRADING UK LIMITED (REGISTERED NUMBER: 11081260)

BALANCE SHEET
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,612 6,798

CURRENT ASSETS
Stocks 227,795 348,961
Debtors 5 74,755 55,803
Cash at bank 88,015 58,273
390,565 463,037
CREDITORS
Amounts falling due within one year 6 275,120 325,893
NET CURRENT ASSETS 115,445 137,144
TOTAL ASSETS LESS CURRENT
LIABILITIES

121,057

143,942

CREDITORS
Amounts falling due after more than one
year

7

(29,334

)

(48,266

)

PROVISIONS FOR LIABILITIES (1,066 ) -
NET ASSETS 90,657 95,676

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 90,557 95,576
90,657 95,676

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 directors acknowledge their 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 SQUID TRADING UK LIMITED (REGISTERED NUMBER: 11081260)

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 and authorised for issue by the Board of Directors and authorised for issue on 24 October 2024 and were signed on its behalf by:





S P Bristow - Director


BLUE SQUID TRADING UK LIMITED (REGISTERED NUMBER: 11081260)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Blue Squid Trading UK 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.
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

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

BLUE SQUID TRADING UK LIMITED (REGISTERED NUMBER: 11081260)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2023 8,088 7,873 15,961
Additions 1,465 - 1,465
At 31 December 2023 9,553 7,873 17,426
DEPRECIATION
At 1 January 2023 3,748 5,415 9,163
Charge for year 1,648 1,003 2,651
At 31 December 2023 5,396 6,418 11,814
NET BOOK VALUE
At 31 December 2023 4,157 1,455 5,612
At 31 December 2022 4,340 2,458 6,798

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 58,858 40,242
Other debtors 15,897 15,561
74,755 55,803

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 69,837 60,473
Trade creditors 55,740 85,635
Amounts owed to group undertakings 48,043 81,051
Taxation and social security 53,521 18,593
Other creditors 47,979 80,141
275,120 325,893

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans 29,334 48,266