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REGISTERED NUMBER: 13725217 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Blue For You Holdings Limited

Blue For You Holdings Limited (Registered number: 13725217)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Blue For You Holdings Limited

Company Information
for the Year Ended 30 November 2023







DIRECTOR: Mrs C J Barkham





REGISTERED OFFICE: c/o Wilson Partners Limited,
TOR
Saint-Cloud Way
Maidenhead
Berkshire
SL6 8BN





REGISTERED NUMBER: 13725217 (England and Wales)





ACCOUNTANTS: Wilson Partners Limited
Chartered Accountants
TOR
Saint-Cloud Way
Maidenhead
Berkshire
SL6 8BN

Blue For You Holdings Limited (Registered number: 13725217)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £   
FIXED ASSETS
Intangible assets 4 292,500 -
Investments 5 3 -
292,503 -

CURRENT ASSETS
Debtors 6 52,430 2
Cash at bank 6,463 -
58,893 2
CREDITORS
Amounts falling due within one year 7 (335,979 ) -
NET CURRENT (LIABILITIES)/ASSETS (277,086 ) 2
TOTAL ASSETS LESS CURRENT LIABILITIES 15,417 2

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 15,415 -
15,417 2

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 28 November 2024 and were signed by:





Mrs C J Barkham - Director


Blue For You Holdings Limited (Registered number: 13725217)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Blue For You Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The company does not make significant estimates and assumptions concerning the future.

Turnover
Turnover, which excludes value added tax ("VAT"), constitutes the value of services undertaken by the company from its principal activity, which is royalty income derived from the Estate of Richard Parfitt.

Turnover is recognised in the reporting period during which royalties are deemed earned by the company, in accordance with the terms of the relevant agreements.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value, with changes recognised in profit and loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Blue For You Holdings Limited (Registered number: 13725217)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
Additions 300,000
At 30 November 2023 300,000
AMORTISATION
Charge for year 7,500
At 30 November 2023 7,500
NET BOOK VALUE
At 30 November 2023 292,500

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 3
At 30 November 2023 3
NET BOOK VALUE
At 30 November 2023 3

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Amounts owed by group undertakings 23,023 -
Other debtors 29,407 2
52,430 2

Blue For You Holdings Limited (Registered number: 13725217)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 11 -
Trade creditors 1,182 -
Taxation and social security 4,947 -
Other creditors 329,839 -
335,979 -

8. RELATED PARTY DISCLOSURES

Rockano Productions Limited

A company of which Blue for You Holdings Limited is a shareholder


30.11.23 30.11.22
£    £   
Amount due from related party at the balance sheet date 23,023 -

9. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party by virtue of equal shareholdings, held by Mr PEC Ashcroft and Mrs CJ Barkham.