2023-03-01 2024-02-29 false Capium Accounts Production 1.1 11198074 bus:AbridgedAccounts 2023-03-01 2024-02-29 11198074 bus:FRS102 2023-03-01 2024-02-29 11198074 bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 11198074 bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-29 11198074 bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 11198074 2023-03-01 2024-02-29 11198074 2024-02-29 11198074 bus:RegisteredOffice 2023-03-01 2024-02-29 11198074 core:WithinOneYear 2024-02-29 11198074 core:AfterOneYear 2024-02-29 11198074 bus:Director1 2023-03-01 2024-02-29 11198074 bus:Director1 2024-02-29 11198074 bus:Director1 2022-03-01 2023-02-28 11198074 2022-03-01 11198074 bus:LeadAgentIfApplicable 2023-03-01 2024-02-29 11198074 2022-03-01 2023-02-28 11198074 2023-02-28 11198074 core:WithinOneYear 2023-02-28 11198074 core:AfterOneYear 2023-02-28 11198074 bus:EntityAccountantsOrAuditors 2022-03-01 2023-02-28 11198074 bus:OrdinaryShareClass1 2023-03-01 2024-02-29 11198074 bus:OrdinaryShareClass1 2024-02-29 11198074 bus:OrdinaryShareClass1 2022-03-01 2023-02-28 11198074 bus:OrdinaryShareClass1 2023-02-28 11198074 core:MotorCars 2023-03-01 2024-02-29 11198074 core:MotorCars 2024-02-29 11198074 core:MotorCars 2023-02-28 11198074 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-02-29 11198074 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-02-28 11198074 core:CostValuation core:Non-currentFinancialInstruments 2024-02-29 11198074 core:CostValuation core:Non-currentFinancialInstruments 2023-02-28 11198074 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-02-29 11198074 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-02-29 11198074 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-02-29 11198074 core:Non-currentFinancialInstruments 2024-02-29 11198074 core:Non-currentFinancialInstruments 2023-02-28 11198074 core:ShareCapital 2024-02-29 11198074 core:ShareCapital 2023-02-28 11198074 core:RetainedEarningsAccumulatedLosses 2024-02-29 11198074 core:RetainedEarningsAccumulatedLosses 2023-02-28 11198074 dpl:Item1 2023-03-01 11198074 dpl:Item1 2024-02-29 11198074 dpl:Item1 2022-03-01 11198074 dpl:Item1 2023-02-28 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 11198074
England and Wales

 

 

 

DAS BLUE LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 March 2023

End date: 29 February 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 28,681   
28,681   
Current assets      
Stocks 52,500    20,500 
Debtors 30,001    34,662 
Cash at bank and in hand 35,825    49,175 
118,326    104,337 
Creditors: amount falling due within one year (63,494)   (24,293)
Net current assets 54,832    80,044 
 
Total assets less current liabilities 83,513    80,044 
Creditors: amount falling due after more than one year (21,996)   (31,159)
Provisions for liabilities   (1,714)
Net assets 61,517    47,171 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 61,516    47,170 
Shareholders' funds 61,517    47,171 
 


For the year ended 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 21 November 2024 and were signed by:


-------------------------------
Kanthasamy ELAVALAKAN
Director
1
General Information
Das Blue Limited is a private company, limited by shares, registered in England and Wales, registration number 11198074, registration address BP Blue Sign Service Station, Coast Road, Wallsend, Tyne And Wear, NE28 9HS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 15 (2023 : 18).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Total
  £   £
At 01 March 2023  
Additions 35,851    35,851 
Disposals  
At 29 February 2024 35,851    35,851 
Depreciation
At 01 March 2023  
Charge for year 7,170    7,170 
On disposals  
At 29 February 2024 7,170    7,170 
Net book values
Closing balance as at 29 February 2024 28,681    28,681 
Opening balance as at 01 March 2023  


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

2