Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-31No description of principal activity1falsetrue2023-05-26falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14896808 2023-05-25 14896808 2023-05-26 2024-05-31 14896808 2021-06-02 2023-05-25 14896808 2024-05-31 14896808 c:Director1 2023-05-26 2024-05-31 14896808 d:CurrentFinancialInstruments 2024-05-31 14896808 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 14896808 d:ShareCapital 2023-05-26 2024-05-31 14896808 d:ShareCapital 2024-05-31 14896808 d:RetainedEarningsAccumulatedLosses 2023-05-26 2024-05-31 14896808 d:RetainedEarningsAccumulatedLosses 2024-05-31 14896808 c:OrdinaryShareClass1 2023-05-26 2024-05-31 14896808 c:OrdinaryShareClass1 2024-05-31 14896808 c:FRS102 2023-05-26 2024-05-31 14896808 c:AuditExempt-NoAccountantsReport 2023-05-26 2024-05-31 14896808 c:FullAccounts 2023-05-26 2024-05-31 14896808 c:PrivateLimitedCompanyLtd 2023-05-26 2024-05-31 14896808 d:Subsidiary1 2023-05-26 2024-05-31 14896808 d:Subsidiary1 1 2023-05-26 2024-05-31 14896808 6 2023-05-26 2024-05-31 14896808 e:PoundSterling 2023-05-26 2024-05-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 14896808









GLACIERBLEU LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MAY 2024

 
GLACIERBLEU LIMITED
REGISTERED NUMBER: 14896808

BALANCE SHEET
AS AT 31 MAY 2024

2024
Note
£

Fixed assets
  

Investments
 4 
100

  
100

  

Creditors: amounts falling due within one year
 5 
(2,160)

Net current (liabilities)/assets
  
 
 
(2,160)

Total assets less current liabilities
  
(2,060)

  

Net (liabilities)/assets
  
(2,060)


Capital and reserves
  

Called up share capital 
 6 
100

Profit and loss account
  
(2,160)

  
(2,060)


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 period 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 profit and loss account 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: 




................................................
Jiquan HUANG
Director

Date: 26 February 2025

The notes on pages 4 to 6 form part of these financial statements.
Page 1

 
GLACIERBLEU LIMITED
REGISTERED NUMBER: 14896808
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024


Page 2

 
GLACIERBLEU LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 MAY 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


Comprehensive income for the period

Loss for the period

-
(2,160)
(2,160)


Other comprehensive income for the period
-
-
-


Total comprehensive income for the period
-
(2,160)
(2,160)


Contributions by and distributions to owners

Shares issued during the period
100
-
100


Total transactions with owners
100
-
100


At 31 May 2024
100
(2,160)
(2,060)

The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
GLACIERBLEU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

1.


General information

Glacierbleu Limited is a private company limited by shares registered in England and Wales. The address of the Company's registered office is 124 Finchley Road, London, United Kingdom, NW3 5JS. The company was incorporated on 26 May 2023 and commenced to trade on 29 May 2023. 

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

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

The director, having reviewed the Company's financial performance and position up to the date these financial statements were approved, is of the opinion that the Company has available at its disposal, adequate financial resources to continue in operational existence for the foreseeable future.
While there will always remain inherent uncertainty, the director has no reason to believe that a material uncertainty exists that may cast significant doubt about the ability of the Company to continue as a going concern and therefore consider it both appropriate to continue to adopt the going concern basis in preparing the Company's financial statements and to not recognise any adjustments in the financial statements that would arise if the going concern basis were to become no longer appropriate.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

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

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
GLACIERBLEU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

2.Accounting policies (continued)

  
2.5

Group financial statements

The financial statements present information about the Company as an individual undertaking and not about its group. The Company and its subsidiary undertaking comprises a small-sized group. The Company has therefore taken advantage of the exemptions provided by section 399 of the Company Act 2006 not to prepare group financial statements.


3.


Employees

The average monthly number of employees, including director, during the period was 1.



4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
100



At 31 May 2024
100





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Class of shares

Holding

Thamesgard Limited
The UK
Ordinary Share
100%


5.


Creditors: Amounts falling due within one year

2024
£

Accruals and deferred income
2,160

2,160


Page 5

 
GLACIERBLEU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

6.


Share capital

2024
£
Allotted, called up and fully paid


100 Ordinary shares of £1.00 each   
100


The shares were issued on 26 May 2023. The consideration was £100.


7.


Controlling party

The ultimate controlling party during the period was Mr Jiquan HUANG.

 
Page 6