Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31ABCfalse2023-02-01false1316falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03701608 2023-02-01 2024-01-31 03701608 2022-02-01 2023-01-31 03701608 2024-01-31 03701608 2023-01-31 03701608 2022-02-01 03701608 c:Director2 2023-02-01 2024-01-31 03701608 d:Buildings d:LongLeaseholdAssets 2023-02-01 2024-01-31 03701608 d:Buildings d:LongLeaseholdAssets 2024-01-31 03701608 d:Buildings d:LongLeaseholdAssets 2023-01-31 03701608 d:PlantMachinery 2023-02-01 2024-01-31 03701608 d:PlantMachinery 2024-01-31 03701608 d:PlantMachinery 2023-01-31 03701608 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 03701608 d:FurnitureFittings 2023-02-01 2024-01-31 03701608 d:FurnitureFittings 2024-01-31 03701608 d:FurnitureFittings 2023-01-31 03701608 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 03701608 d:OfficeEquipment 2023-02-01 2024-01-31 03701608 d:OfficeEquipment 2024-01-31 03701608 d:OfficeEquipment 2023-01-31 03701608 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 03701608 d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 03701608 d:CurrentFinancialInstruments 2024-01-31 03701608 d:CurrentFinancialInstruments 2023-01-31 03701608 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 03701608 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 03701608 d:ShareCapital 2024-01-31 03701608 d:ShareCapital 2023-01-31 03701608 d:CapitalRedemptionReserve 2024-01-31 03701608 d:CapitalRedemptionReserve 2023-01-31 03701608 d:RetainedEarningsAccumulatedLosses 2024-01-31 03701608 d:RetainedEarningsAccumulatedLosses 2023-01-31 03701608 d:AcceleratedTaxDepreciationDeferredTax 2024-01-31 03701608 d:AcceleratedTaxDepreciationDeferredTax 2023-01-31 03701608 c:FRS102 2023-02-01 2024-01-31 03701608 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 03701608 c:FullAccounts 2023-02-01 2024-01-31 03701608 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 03701608 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure

Registered number: 03701608


 







BLUE GOOSE DESIGN LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

 
BLUE GOOSE DESIGN LIMITED
REGISTERED NUMBER: 03701608

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
15,121
13,438

Current assets
  

Debtors: amounts falling due within one year
 5 
1,767,483
1,651,980

Cash at bank and in hand
  
558,624
886,229

  
2,326,107
2,538,209

Creditors: amounts falling due within one year
 6 
(620,645)
(671,988)

Net current assets
  
 
 
1,705,462
 
 
1,866,221

Total assets less current liabilities
  
1,720,583
1,879,659

Provisions for liabilities
  

Deferred tax
 7 
(528)
(3,243)

Net assets
  
1,720,055
1,876,416


Capital and reserves
  

Called up share capital 
  
46
46

Capital redemption reserve
  
44
44

Profit and loss account
  
1,719,965
1,876,326

  
1,720,055
1,876,416


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.
 
Page 1

 
BLUE GOOSE DESIGN LIMITED
REGISTERED NUMBER: 03701608
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2024


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 October 2024.



B Watson
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
BLUE GOOSE DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Blue Goose Design Limited ("the Company") is a private company, limited by shares and incorporated in England and Wales. The registered office is 118-120 Great Titchfield Street, London, W1W 6SS. 
The principal activity of the Company was that of internal communication consultants.

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

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to the Statement of income and retained earnings on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Finance costs

Finance costs are charged to the Statement of income and retained earnings over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
BLUE GOOSE DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in the Statement of income and retained earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of income and retained earnings 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.7

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.

Page 4

 
BLUE GOOSE DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

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 annual bases:

Long-term leasehold property
-
Over the life of the lease
Plant and machinery
-
25%
Fixtures and fittings
-
12.5%
Office equipment
-
25%

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 the Statement of income and retained earnings.

 
2.8

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.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.10

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.

 
2.11

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of income and retained earnings.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 5

 
BLUE GOOSE DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 13 (2023 - 16).


4.


Tangible fixed assets





Long-term leasehold property
Plant and machinery
Fixtures and fittings
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 1 February 2023
15,470
6,540
50,048
39,814
111,872


Additions
-
-
512
5,500
6,012



At 31 January 2024

15,470
6,540
50,560
45,314
117,884



Depreciation


At 1 February 2023
15,470
6,540
44,311
32,113
98,434


Charge for the year on owned assets
-
-
817
3,512
4,329



At 31 January 2024

15,470
6,540
45,128
35,625
102,763



Net book value



At 31 January 2024
-
-
5,432
9,689
15,121



At 31 January 2023
-
-
5,737
7,701
13,438

Page 6

 
BLUE GOOSE DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

5.


Debtors

2024
2023
£
£


Trade debtors
521,246
417,030

Amounts owed by group undertakings
991,605
991,605

Other debtors
199,873
191,085

Prepayments and accrued income
54,759
52,260

1,767,483
1,651,980



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
30,409
37,932

Corporation tax
16,103
111,181

Other taxation and social security
104,500
265,352

Other creditors
51,908
33,541

Accruals and deferred income
417,725
223,982

620,645
671,988



7.


Deferred taxation




2024
2023


£

£






At beginning of year
(3,243)
(656)


Charged to profit or loss
2,715
(2,587)



At end of year
(528)
(3,243)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(528)
(3,243)

Page 7

 
BLUE GOOSE DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £275,587 (2023 - £164,217). Pension contributions totalling £18,716 (2023 - £9,567) were payable to the fund at the balance sheet date.


9.


Related party transactions

At the year end, the Company was owed £991,605 (2023 - £991,605) by its parent company. 

 
Page 8