2022-11-012023-10-312023-10-31false09834905BLUE RIDGE ASSOCIATES LTD2024-11-17iso4217:GBPxbrli:pure098349052022-11-01098349052023-10-31098349052022-11-012023-10-31098349052021-11-01098349052022-10-31098349052021-11-012022-10-3109834905bus:SmallEntities2022-11-012023-10-3109834905bus:AuditExempt-NoAccountantsReport2022-11-012023-10-3109834905bus:AbridgedAccounts2022-11-012023-10-3109834905bus:PrivateLimitedCompanyLtd2022-11-012023-10-3109834905core:WithinOneYear2023-10-3109834905core:AfterOneYear2023-10-3109834905core:WithinOneYear2022-10-3109834905core:AfterOneYear2022-10-3109834905core:ShareCapital2023-10-3109834905core:SharePremium2023-10-3109834905core:RevaluationReserve2023-10-3109834905core:OtherReservesSubtotal2023-10-3109834905core:RetainedEarningsAccumulatedLosses2023-10-3109834905core:ShareCapital2022-10-3109834905core:SharePremium2022-10-3109834905core:RevaluationReserve2022-10-3109834905core:OtherReservesSubtotal2022-10-3109834905core:RetainedEarningsAccumulatedLosses2022-10-3109834905core:LandBuildings2023-10-3109834905core:PlantMachinery2023-10-3109834905core:Vehicles2023-10-3109834905core:FurnitureFittings2023-10-3109834905core:OfficeEquipment2023-10-3109834905core:NetGoodwill2023-10-3109834905core:IntangibleAssetsOtherThanGoodwill2023-10-3109834905core:ListedExchangeTraded2023-10-3109834905core:UnlistedNon-exchangeTraded2023-10-3109834905core:LandBuildings2022-10-3109834905core:PlantMachinery2022-10-3109834905core:Vehicles2022-10-3109834905core:FurnitureFittings2022-10-3109834905core:OfficeEquipment2022-10-3109834905core:NetGoodwill2022-10-3109834905core:IntangibleAssetsOtherThanGoodwill2022-10-3109834905core:ListedExchangeTraded2022-10-3109834905core:UnlistedNon-exchangeTraded2022-10-3109834905core:LandBuildings2022-11-012023-10-3109834905core:PlantMachinery2022-11-012023-10-3109834905core:Vehicles2022-11-012023-10-3109834905core:FurnitureFittings2022-11-012023-10-3109834905core:OfficeEquipment2022-11-012023-10-3109834905core:NetGoodwill2022-11-012023-10-3109834905core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3109834905core:ListedExchangeTraded2022-11-012023-10-3109834905core:UnlistedNon-exchangeTraded2022-11-012023-10-3109834905core:MoreThanFiveYears2022-11-012023-10-3109834905core:Non-currentFinancialInstruments2023-10-3109834905core:Non-currentFinancialInstruments2022-10-3109834905dpl:CostSales2022-11-012023-10-3109834905dpl:DistributionCosts2022-11-012023-10-3109834905core:LandBuildings2022-11-012023-10-3109834905core:PlantMachinery2022-11-012023-10-3109834905core:Vehicles2022-11-012023-10-3109834905core:FurnitureFittings2022-11-012023-10-3109834905core:OfficeEquipment2022-11-012023-10-3109834905dpl:AdministrativeExpenses2022-11-012023-10-3109834905core:NetGoodwill2022-11-012023-10-3109834905core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3109834905dpl:GroupUndertakings2022-11-012023-10-3109834905dpl:ParticipatingInterests2022-11-012023-10-3109834905dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3109834905core:ListedExchangeTraded2022-11-012023-10-3109834905dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3109834905core:UnlistedNon-exchangeTraded2022-11-012023-10-3109834905dpl:CostSales2021-11-012022-10-3109834905dpl:DistributionCosts2021-11-012022-10-3109834905core:LandBuildings2021-11-012022-10-3109834905core:PlantMachinery2021-11-012022-10-3109834905core:Vehicles2021-11-012022-10-3109834905core:FurnitureFittings2021-11-012022-10-3109834905core:OfficeEquipment2021-11-012022-10-3109834905dpl:AdministrativeExpenses2021-11-012022-10-3109834905core:NetGoodwill2021-11-012022-10-3109834905core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-3109834905dpl:GroupUndertakings2021-11-012022-10-3109834905dpl:ParticipatingInterests2021-11-012022-10-3109834905dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-3109834905core:ListedExchangeTraded2021-11-012022-10-3109834905dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-3109834905core:UnlistedNon-exchangeTraded2021-11-012022-10-3109834905core:NetGoodwill2023-10-3109834905core:IntangibleAssetsOtherThanGoodwill2023-10-3109834905core:LandBuildings2023-10-3109834905core:PlantMachinery2023-10-3109834905core:Vehicles2023-10-3109834905core:FurnitureFittings2023-10-3109834905core:OfficeEquipment2023-10-3109834905core:AfterOneYear2023-10-3109834905core:WithinOneYear2023-10-3109834905core:ListedExchangeTraded2023-10-3109834905core:UnlistedNon-exchangeTraded2023-10-3109834905core:ShareCapital2023-10-3109834905core:SharePremium2023-10-3109834905core:RevaluationReserve2023-10-3109834905core:OtherReservesSubtotal2023-10-3109834905core:RetainedEarningsAccumulatedLosses2023-10-3109834905core:NetGoodwill2022-10-3109834905core:IntangibleAssetsOtherThanGoodwill2022-10-3109834905core:LandBuildings2022-10-3109834905core:PlantMachinery2022-10-3109834905core:Vehicles2022-10-3109834905core:FurnitureFittings2022-10-3109834905core:OfficeEquipment2022-10-3109834905core:AfterOneYear2022-10-3109834905core:WithinOneYear2022-10-3109834905core:ListedExch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BLUE RIDGE ASSOCIATES LTD

Registered Number
09834905
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

BLUE RIDGE ASSOCIATES LTD
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

DNES, Anna
DNES, Stephen

Registered Address

Suite 312 Atlas House Caxton Close
Wigan
WN3 6XU

Registered Number

09834905 (England and Wales)
BLUE RIDGE ASSOCIATES LTD
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets333,817656
33,817656
Current assets
Debtors48703,452
Cash at bank and on hand48419,044
1,35422,496
Creditors amounts falling due within one year5(31,620)(16,099)
Net current assets (liabilities)(30,266)6,397
Total assets less current liabilities3,5517,053
Net assets3,5517,053
Capital and reserves
Called up share capital22
Profit and loss account3,5497,051
Shareholders' funds3,5517,053
The financial statements were approved and authorised for issue by the Board of Directors on 17 November 2024, and are signed on its behalf by:
DNES, Stephen
Director
Registered Company No. 09834905
BLUE RIDGE ASSOCIATES LTD
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
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).
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings-4
Vehicles25-
Office Equipment-4
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 222,916
Additions44,738
At 31 October 2347,654
Depreciation and impairment
At 01 November 222,260
Charge for year11,577
At 31 October 2313,837
Net book value
At 31 October 2333,817
At 31 October 22656
4.Debtors: amounts due within one year

2023

2022

££
Other debtors8703,452
Total8703,452
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables17,9801,402
Taxation and social security13,63713,707
Other creditors3-
Accrued liabilities and deferred income-990
Total31,62016,099
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.