Caseware UK (AP4) 2023.0.135 2023.0.135 No description of principal activityfalse2023-01-0122falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13833844 2023-01-01 2023-12-31 13833844 2022-01-07 2022-12-31 13833844 2023-12-31 13833844 2022-12-31 13833844 c:Director1 2023-01-01 2023-12-31 13833844 d:CurrentFinancialInstruments 2023-12-31 13833844 d:CurrentFinancialInstruments 2022-12-31 13833844 c:Micro-entities 2023-01-01 2023-12-31 13833844 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13833844 c:FullAccounts 2023-01-01 2023-12-31 13833844 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13833844 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 13833844










Blue Niche Limited








Unaudited

Financial statements

Information for filing with the registrar

For the year ended 31 December 2023

 
Blue Niche Limited
Registered number: 13833844

Balance sheet
As at 31 December 2023

2023
Period ended December 2022 as restated 
£
£


Creditors: amounts falling due within one year
(18,729)
(9,001)

Net current liabilities
 
 
(18,729)
 
 
(9,001)

Total assets less current liabilities
(18,729)
(9,001)


Net liabilities
(18,729)
(9,001)



Capital and reserves
(18,729)
(9,001)


Page 1

 
Blue Niche Limited
Registered number: 13833844

Balance sheet (continued)
As at 31 December 2023

Notes


General information

Blue Niche Limited (the Company) is a private company limited by shares, incorporated in England & Wales with the registered number 13833844.
The registered office address is 2nd Floor, 168 Shoreditch High Street, London, E1 6RA.
The principle activity of the company is to hold investment in cryptocurrency.
The company's accounts are presented in GBP rounded to the nearest whole pound.


Average number of employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

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.

These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime.

The financial statements have been delivered in accordance with the 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 30 October 2024.




Thomas J D Thomas
Director

The notes on page 3 form part of these financial statements.

Page 2

 
Blue Niche Limited
 

 
Notes to the financial statements
For the year ended 31 December 2023

1.Accounting policies

 
1.1

Going concern

Notwithstanding the loss in the year of £9,728 (2023: £9,002) and that the company has net current liabilities of £18,729 (2023: £9,001 as restated), the financial statements have been prepared on a going concern basis. The company is reliant upon the continued financial support of the directors.


2.


Prior year adjustment

The prior year financial statements have been restated to correct the classification of intangible assets as personal assets of one of the directors. The effect of the prior year adjustment is to reduce intangible assets by £463,779, reduce the director's loan account by £460,377 and reduce reserves by £3,402.


3.


Related party transactions

At the year end, the director was owed £15,529 (2023: £7,201 as restated) by the Company.
This adjustment reflects the correction of previously misclassified transactions, ensuring accurate representation of the amounts owed to the director.


Page 3