Caseware UK (AP4) 2023.0.135 2023.0.135 2023-07-01false11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09098697 2023-07-01 2024-06-30 09098697 2022-07-01 2023-06-30 09098697 2024-06-30 09098697 2023-06-30 09098697 c:Director1 2023-07-01 2024-06-30 09098697 d:MotorVehicles 2023-07-01 2024-06-30 09098697 d:OfficeEquipment 2023-07-01 2024-06-30 09098697 d:OfficeEquipment 2024-06-30 09098697 d:OfficeEquipment 2023-06-30 09098697 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 09098697 d:CurrentFinancialInstruments 2024-06-30 09098697 d:CurrentFinancialInstruments 2023-06-30 09098697 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 09098697 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 09098697 d:ShareCapital 2024-06-30 09098697 d:ShareCapital 2023-06-30 09098697 d:RetainedEarningsAccumulatedLosses 2024-06-30 09098697 d:RetainedEarningsAccumulatedLosses 2023-06-30 09098697 c:FRS102 2023-07-01 2024-06-30 09098697 c:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 09098697 c:FullAccounts 2023-07-01 2024-06-30 09098697 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 09098697 6 2023-07-01 2024-06-30 09098697 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 09098697










Blue Coffee Consulting Ltd








Unaudited

Financial statements

Information for filing with the registrar

For the year ended 30 June 2024

 
Blue Coffee Consulting Ltd
 
  
Chartered accountants' report to the director on the preparation of the unaudited statutory financial statements of Blue Coffee Consulting Ltd for the year ended 30 June 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Blue Coffee Consulting Ltd for the year ended 30 June 2024 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Blue Coffee Consulting Ltd in accordance with the terms of our engagement letter dated 4 August 2022Our work has been undertaken solely to prepare for your approval the financial statements of Blue Coffee Consulting Ltd  and state those matters that we have agreed to state to the director of Blue Coffee Consulting Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blue Coffee Consulting Ltd and its director for our work or for this report. 

It is your duty to ensure that Blue Coffee Consulting Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Blue Coffee Consulting Ltd. You consider that Blue Coffee Consulting Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Blue Coffee Consulting Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Kreston Reeves LLP
Chartered Accountants
Plus X Innovation Hub
Lewes Road
Brighton
East Sussex
BN2 4GL
23 January 2025
Page 1

 
Blue Coffee Consulting Ltd
Registered number: 09098697

Balance sheet
As at 30 June 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
200

Investments
 5 
48,046
78,642

  
48,046
78,842

Current assets
  

Debtors: amounts falling due within one year
 6 
9,688
5,784

Cash at bank and in hand
  
36,656
19,070

  
46,344
24,854

Creditors: amounts falling due within one year
 7 
(3,078)
(6,808)

Net current assets
  
 
 
43,266
 
 
18,046

Total assets less current liabilities
  
91,312
96,888

Provisions for liabilities
  

Deferred tax
  
-
(38)

  
 
 
-
 
 
(38)

Net assets
  
91,312
96,850


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
91,212
96,750

  
91,312
96,850


Page 2

 
Blue Coffee Consulting Ltd
Registered number: 09098697

Balance sheet (continued)
As at 30 June 2024

The director considers 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 director acknowledges his 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.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 



................................................
M J Wood
Director
Date: 23 January 2025

The notes on pages 4 to 9 form part of these financial statements.

Page 3

 
Blue Coffee Consulting Ltd
 

 
Notes to the financial statements
For the year ended 30 June 2024

1.


General information

The company is a private company limited by share capital incorporated in England and Wales. The address of the company's registered office is: 52 Wykeham Park, Thame, England, OX9 3JU.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The accounts have been prepared on a going concern basis. 

 
2.3

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 and value added tax. 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.

Page 4

 
Blue Coffee Consulting Ltd
 

 
Notes to the financial statements
For the year ended 30 June 2024

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses.

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.

The estimated useful lives range as follows:

Motor vehicles
-
4
years straight line
Office equipment
-
3
years straight line

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 profit or loss.

 
2.5

Valuation of investments

Investments in listed company shares are remeasured to market value at each balance sheet. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.6

Debtors

Short term debtors are measured at transaction price.

 
2.7

Creditors

Short term creditors are measured at the transaction price.

Page 5

 
Blue Coffee Consulting Ltd
 

 
Notes to the financial statements
For the year ended 30 June 2024

2.Accounting policies (continued)

 
2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 6

 
Blue Coffee Consulting Ltd
 

 
Notes to the financial statements
For the year ended 30 June 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 July 2023
1,955



At 30 June 2024

1,955



Depreciation


At 1 July 2023
1,755


Charge for the year on owned assets
200



At 30 June 2024

1,955



Net book value



At 30 June 2024
-



At 30 June 2023
200

Page 7

 
Blue Coffee Consulting Ltd
 

 
Notes to the financial statements
For the year ended 30 June 2024

5.


Fixed asset investments





Listed investments

£



Cost or valuation


At 1 July 2023
78,642


Additions
28,470


Disposals
(61,544)


Revaluations
2,478



At 30 June 2024
48,046





6.


Debtors

2024
2023
£
£


Trade debtors
-
3,090

Other debtors
9,688
-

Tax recoverable
-
2,694

9,688
5,784



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
1,328
4,816

Other creditors
-
312

Accruals and deferred income
1,750
1,680

3,078
6,808


Page 8

 
Blue Coffee Consulting Ltd
 

 
Notes to the financial statements
For the year ended 30 June 2024

8.


Related party transactions

M J Wood 
(Director)
During the year the company provided the director with an interest free loan repayable on demand. At the balance sheet date the amount due from/(to) the director was £9,688 (2023: (£312)).


Page 9