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Registered number: 09537589
Blue Construction Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Paul Monaghan Chartered Accountant
ICAEW
18 Hartshill Close
Uxbridge
Middlesex
UB10 9LH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09537589
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 58,012 74,444
58,012 74,444
CURRENT ASSETS
Stocks - 665
Debtors 5 815 267,018
Cash at bank and in hand 9,812 203,124
10,627 470,807
Creditors: Amounts Falling Due Within One Year 6 (82,629 ) (518,966 )
NET CURRENT ASSETS (LIABILITIES) (72,002 ) (48,159 )
TOTAL ASSETS LESS CURRENT LIABILITIES (13,990 ) 26,285
Creditors: Amounts Falling Due After More Than One Year 7 (17,156 ) (26,188 )
NET (LIABILITIES)/ASSETS (31,146 ) 97
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (31,246 ) (3 )
SHAREHOLDERS' FUNDS (31,146) 97
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Maria Kirton
Director
6 January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Blue Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09537589 . The registered office is Honey Wood, Kiln Lane, Bourne End, SL8 5JE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
The turnover shown in the profit and loss account represents revenue earned in the period, recognised at the point when the work is completed and accepted by clients for billing. Turnover excludes VAT.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 5 years
Motor Vehicles 5 years
Computer Equipment 4 years
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.  Losses on long term contracts are recognised in the financial statements as soon as they are foreseen.
2.5. Taxation
Income tax expense represents the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Directors 2 2
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 68,345 29,000 1,424 98,769
Additions - - 845 845
As at 30 April 2024 68,345 29,000 2,269 99,614
Depreciation
As at 1 May 2023 3,607 19,520 1,198 24,325
Provided during the period 13,693 3,406 178 17,277
As at 30 April 2024 17,300 22,926 1,376 41,602
Net Book Value
As at 30 April 2024 51,045 6,074 893 58,012
As at 1 May 2023 64,738 9,480 226 74,444
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 130,000
Prepayments and accrued income 815 130,000
VAT - 7,018
815 267,018
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,731 8,918
Bank loans and overdrafts 9,032 8,809
Corporation tax - (339 )
Other taxes and social security - 5,812
VAT 13,737 -
Other creditors 44,540 430,000
Accruals and deferred income 1,800 24,663
Directors' loan accounts 10,789 41,103
82,629 518,966
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 17,156 26,188
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr Antony Kirton - 33,000
Mrs Maria Kirton - 27,000
10. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid - 60,000
11. Controlling Party
The company's controlling party is Antony Kirton by virtue of his ownership of 55% of the issued share capital in the company.
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