IRIS Accounts Production v24.3.0.553 01763829 Board of Directors Board of Directors 1.5.23 30.4.24 30.4.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh017638292023-04-30017638292024-04-30017638292023-05-012024-04-30017638292022-04-30017638292022-05-012023-04-30017638292023-04-3001763829ns15:EnglandWales2023-05-012024-04-3001763829ns14:PoundSterling2023-05-012024-04-3001763829ns10:Director12023-05-012024-04-3001763829ns10:Director22023-05-012024-04-3001763829ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3001763829ns10:SmallEntities2023-05-012024-04-3001763829ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3001763829ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3001763829ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3001763829ns10:FullAccounts2023-05-012024-04-300176382912023-05-012024-04-3001763829ns10:Director32023-05-012024-04-3001763829ns10:RegisteredOffice2023-05-012024-04-3001763829ns5:CurrentFinancialInstruments2024-04-3001763829ns5:CurrentFinancialInstruments2023-04-3001763829ns5:ShareCapital2024-04-3001763829ns5:ShareCapital2023-04-3001763829ns5:NetGoodwill2023-05-012024-04-3001763829ns5:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3001763829ns5:LeaseholdImprovements2023-05-012024-04-3001763829ns5:ComputerEquipment2023-05-012024-04-3001763829ns5:NetGoodwill2023-04-3001763829ns5:NetGoodwill2024-04-3001763829ns5:NetGoodwill2023-04-3001763829ns5:LeaseholdImprovements2023-04-3001763829ns5:ComputerEquipment2023-04-3001763829ns5:LeaseholdImprovements2024-04-3001763829ns5:ComputerEquipment2024-04-3001763829ns5:LeaseholdImprovements2023-04-3001763829ns5:ComputerEquipment2023-04-3001763829ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-3001763829ns5:WithinOneYearns5:CurrentFinancialInstruments2023-04-3001763829ns5:DeferredTaxationns5:PriorPeriodIncreaseDecrease2024-04-3001763829ns5:DeferredTaxation2024-04-3001763829ns5:DeferredTaxation2023-05-012024-04-30
















BLUE ALLIGATOR COMPANY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






BLUE ALLIGATOR COMPANY LIMITED (REGISTERED NUMBER: 01763829)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BLUE ALLIGATOR COMPANY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: R G Melisi
N A Leckie
S P Leckie





REGISTERED OFFICE: 14.6 Linford Forum Rockingham Drive
Linford Wood
Milton Keynes
MK14 6LY





REGISTERED NUMBER: 01763829 (England and Wales)





ACCOUNTANTS: Bowen Accountants Ltd
Chartered Accountants
Unit 1 Gate Farm
High Street
Sutton Benger
Chippenham
Wiltshire
SN15 4RE

BLUE ALLIGATOR COMPANY LIMITED (REGISTERED NUMBER: 01763829)

BALANCE SHEET
30 APRIL 2024

2024 2023
as restated
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 14,746 9,442
14,746 9,442

CURRENT ASSETS
Stocks 15,633 11,367
Debtors 6 688,258 547,044
Cash at bank 216,346 315,669
920,237 874,080
CREDITORS
Amounts falling due within one year 7 107,336 137,395
NET CURRENT ASSETS 812,901 736,685
TOTAL ASSETS LESS CURRENT
LIABILITIES

827,647

746,127

PROVISIONS FOR LIABILITIES 8 (3,687 ) (1,794 )

ACCRUALS AND DEFERRED INCOME (526,817 ) (613,562 )
NET ASSETS 297,143 130,771

CAPITAL AND RESERVES
Called up share capital 30,880 30,880
Retained earnings 266,263 99,891
297,143 130,771

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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 ALLIGATOR COMPANY LIMITED (REGISTERED NUMBER: 01763829)

BALANCE SHEET - continued
30 APRIL 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2024 and were signed on its behalf by:




N A Leckie - Director



S P Leckie - Director


BLUE ALLIGATOR COMPANY LIMITED (REGISTERED NUMBER: 01763829)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Blue Alligator Company 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold improvements - 15% on reducing balance
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

BLUE ALLIGATOR COMPANY LIMITED (REGISTERED NUMBER: 01763829)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 13 (2023 - 16 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 280,000
AMORTISATION
At 1 May 2023
and 30 April 2024 280,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Leasehold Computer
improvements equipment Totals
£    £    £   
COST
At 1 May 2023 - 30,829 30,829
Additions 8,078 3,106 11,184
At 30 April 2024 8,078 33,935 42,013
DEPRECIATION
At 1 May 2023 - 21,387 21,387
Charge for year 707 5,173 5,880
At 30 April 2024 707 26,560 27,267
NET BOOK VALUE
At 30 April 2024 7,371 7,375 14,746
At 30 April 2023 - 9,442 9,442

BLUE ALLIGATOR COMPANY LIMITED (REGISTERED NUMBER: 01763829)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Trade debtors 77,610 115,544
Amounts owed by group undertakings 530,279 427,158
Other debtors 80,369 4,342
688,258 547,044

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Trade creditors 8,571 8,553
Taxation and social security 90,216 121,539
Other creditors 8,549 7,303
107,336 137,395

8. PROVISIONS FOR LIABILITIES
2024 2023
as restated
£    £   
Deferred tax 3,687 1,794

Deferred
tax
£   
Balance at 1 May 2023
Prior year adjustment 1,794
As restated 1,794
Provided during year 1,893
Balance at 30 April 2024 3,687