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BLU DOG HOLDING LTD

Registered Number
14134242
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

BLU DOG HOLDING LTD
Company Information
for the year from 1 June 2023 to 31 May 2024

Directors

DONZELLI, Martina Giulia
DONZELLI, Paolo

Registered Address

Linen Hall, Room 252-254 162-168 Regent Street
London
W1B 5TB

Registered Number

14134242 (England and Wales)
BLU DOG HOLDING LTD
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments32,072,7911,091,383
2,072,7911,091,383
Current assets
Debtors5100100
Cash at bank and on hand961,167
1961,267
Creditors amounts falling due within one year6(1,102,985)(1,100,363)
Net current assets (liabilities)(1,102,789)(1,099,096)
Total assets less current liabilities970,002(7,713)
Net assets970,002(7,713)
Capital and reserves
Called up share capital100100
Revaluation reserve981,409-
Profit and loss account(11,507)(7,813)
Shareholders' funds970,002(7,713)
The financial statements were approved and authorised for issue by the Board of Directors on 27 February 2025, and are signed on its behalf by:
DONZELLI, Paolo
Director
Registered Company No. 14134242
BLU DOG HOLDING LTD
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investments
Investments in subsidiaries, associates and joint ventures are measured at fair value. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year00
3.Fixed asset investments

Investments in groups1

Loans to groups2

Total

£££
Cost or valuation
At 01 June 238,5301,082,8531,091,383
Revaluations981,408-981,408
At 31 May 24989,9381,082,8532,072,791
Net book value
At 31 May 24989,9381,082,8532,072,791
At 31 May 238,5301,082,8531,091,383

Notes

1Investments in group undertakings and participating interests
2Loans to group undertakings and participating interests
4.Revaluation of fixed asset investments

2024

2023

££
Investments in group undertakings and participating interests981,4080
5.Debtors: amounts due within one year

2024

2023

££
Other debtors100100
Total100100
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,613-
Bank borrowings and overdrafts9-
Amounts owed to related parties1,097,9731,097,973
Accrued liabilities and deferred income2,3902,390
Total1,102,9851,100,363