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REGISTERED NUMBER: 08944948 (England and Wales)



















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

BLUE CHESTNUT (UK) LTD

BLUE CHESTNUT (UK) LTD (REGISTERED NUMBER: 08944948)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BLUE CHESTNUT (UK) LTD

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Jasminder Kaur Raindi





REGISTERED OFFICE: 2 Wheeleys Road
Edgbaston
Birmingham
B15 2LD





REGISTERED NUMBER: 08944948 (England and Wales)





ACCOUNTANTS: Brindleys Limited
2 Wheeleys Road
Edgbaston
Birmingham
West Midlands
B15 2LD

BLUE CHESTNUT (UK) LTD (REGISTERED NUMBER: 08944948)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 303 356

CURRENT ASSETS
Debtors 5 26,351 96,068
Cash at bank and in hand 321,478 451,665
347,829 547,733
CREDITORS
Amounts falling due within one year 6 65,839 224,690
NET CURRENT ASSETS 281,990 323,043
TOTAL ASSETS LESS CURRENT
LIABILITIES

282,293

323,399

CREDITORS
Amounts falling due after more than one year 7 35,627 62,212
NET ASSETS 246,666 261,187

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 246,566 261,087
SHAREHOLDERS' FUNDS 246,666 261,187

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

BLUE CHESTNUT (UK) LTD (REGISTERED NUMBER: 08944948)

Balance Sheet - continued
31 March 2024


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 26 November 2024 and were signed by:





Jasminder Kaur Raindi - Director


BLUE CHESTNUT (UK) LTD (REGISTERED NUMBER: 08944948)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Blue Chestnut (UK) Ltd 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life:

Computer Equipment - 15% reducing balance

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.

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 1 (2023 - 1 ) .

BLUE CHESTNUT (UK) LTD (REGISTERED NUMBER: 08944948)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 1,199
DEPRECIATION
At 1 April 2023 843
Charge for year 53
At 31 March 2024 896
NET BOOK VALUE
At 31 March 2024 303
At 31 March 2023 356

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 82,491
Other debtors 26,351 13,577
26,351 96,068

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 52,584 218,398
Taxation and social security 11,455 6,292
Other creditors 1,800 -
65,839 224,690

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 35,627 62,212

BLUE CHESTNUT (UK) LTD (REGISTERED NUMBER: 08944948)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
Jasminder Kaur Raindi
Balance outstanding at start of year (62,212 ) (68,516 )
Amounts advanced 64,273 44,992
Amounts repaid (37,688 ) (38,688 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (35,627 ) (62,212 )

Dividend issued during the year = £37,000 ( £38,000 in 2023)