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Registered number: 08748542










BLUE YONDER PROPERTIES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
BLUE YONDER PROPERTIES LIMITED
 

CONTENTS



Page
Balance sheet
 
1
Notes to the financial statements
 
2 - 4


 
BLUE YONDER PROPERTIES LIMITED
REGISTERED NUMBER: 08748542

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
  
1,123,947
1,075,889

Debtors: amounts falling due within one year
 5 
15,295
17,282

Cash at bank and in hand
  
338,638
225,872

  
1,477,880
1,319,043

Creditors: amounts falling due within one year
 6 
(470,992)
(443,260)

Net current assets
  
 
 
1,006,888
 
 
875,783

  

Net assets
  
1,006,888
875,783


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
1,006,887
875,782

  
1,006,888
875,783


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 October 2024.


Mr D H G Smith
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
BLUE YONDER PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Blue Yonder Properties Limited (the Company) is a private company limited by shares, incorporated and domiciled in England. The address of its registered office is Milestone House, Shallowford Court, Henley in Arden, Warwickshire B95 5FY, which is also the address of its principal place of business.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover is the total amount receivable by the company for properties and leases sold during the year and are recognised on a receivable basis.
Rental income is recognised on a receivable basis.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
33.33% straight line basis

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value and consist of properties.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 2

 
BLUE YONDER PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 1).


4.


Tangible fixed assets





Office equipment

£



Cost 


At 1 April 2023
2,779



At 31 March 2024

2,779



Depreciation


At 1 April 2023
2,779



At 31 March 2024

2,779



Net book value



At 31 March 2024
-



At 31 March 2023
-

Page 3

 
BLUE YONDER PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Other debtors
15,295
17,282



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to related undertakings
425,274
425,274

Corporation tax
42,167
14,433

Other creditors
554
554

Accruals and deferred income
2,997
2,999

470,992
443,260



7.


Ultimate parent company

The company is a wholly owned subsidiary of Blue Yonder Property Holdings Limited, a company registered in England and Wales.

 
Page 4