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REGISTERED NUMBER: 03754478 (England and Wales)




















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

BLUEMAY WESTON LIMITED

BLUEMAY WESTON LIMITED (REGISTERED NUMBER: 03754478)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

BLUEMAY WESTON LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: Mrs M J Norman
M J Norman





SECRETARY: M J Norman





REGISTERED OFFICE: Bidmead Park
Sells Green
Melksham
Wiltshire
SN12 6RS





REGISTERED NUMBER: 03754478 (England and Wales)





ACCOUNTANTS: KBSP Partners LLP
Chartered Accountants
Harben House
Harben Parade
Finchley Road
LONDON
NW3 6LH

BLUEMAY WESTON LIMITED (REGISTERED NUMBER: 03754478)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,458,435 1,510,263
1,458,435 1,510,263

CURRENT ASSETS
Stocks 190,699 301,238
Debtors 6 386,052 476,974
Cash at bank and in hand 158,909 140,190
735,660 918,402
CREDITORS
Amounts falling due within one year 7 141,455 254,481
NET CURRENT ASSETS 594,205 663,921
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,052,640

2,174,184

CREDITORS
Amounts falling due after more than one year 8 (22,583 ) (17,618 )

PROVISIONS FOR LIABILITIES 9 (15,869 ) (20,581 )
NET ASSETS 2,014,188 2,135,985

CAPITAL AND RESERVES
Called up share capital 20,000 20,000
Retained earnings 1,994,188 2,115,985
SHAREHOLDERS' FUNDS 2,014,188 2,135,985

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

BLUEMAY WESTON LIMITED (REGISTERED NUMBER: 03754478)

BALANCE SHEET - continued
30 JUNE 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 Board of Directors and authorised for issue on 20 March 2025 and were signed on its behalf by:





M J Norman - Director


BLUEMAY WESTON LIMITED (REGISTERED NUMBER: 03754478)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


1. STATUTORY INFORMATION

Bluemay Weston Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - 2% on reducing balance
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

BLUEMAY WESTON LIMITED (REGISTERED NUMBER: 03754478)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Hire purchase and leasing
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account on a straight line basis over the lease term.

Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives.The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 22 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 198,999
AMORTISATION
At 1 July 2023
and 30 June 2024 198,999
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 July 2023 1,887,641 1,347,961 297,517 6,884 3,540,003
Additions - 1,536 4,222 - 5,758
Disposals - - - (6,884 ) (6,884 )
At 30 June 2024 1,887,641 1,349,497 301,739 - 3,538,877
DEPRECIATION
At 1 July 2023 520,033 1,232,736 270,776 6,195 2,029,740
Charge for year 27,352 23,352 6,193 - 56,897
Eliminated on disposal - - - (6,195 ) (6,195 )
At 30 June 2024 547,385 1,256,088 276,969 - 2,080,442
NET BOOK VALUE
At 30 June 2024 1,340,256 93,409 24,770 - 1,458,435
At 30 June 2023 1,367,608 115,225 26,741 689 1,510,263


BLUEMAY WESTON LIMITED (REGISTERED NUMBER: 03754478)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 292,435 286,482
Other debtors 93,617 38,892
386,052 325,374

Amounts falling due after more than one year:
Other debtors - 151,600

Aggregate amounts 386,052 476,974

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 51,338 115,805
Taxation and social security 75,795 118,208
Other creditors 14,322 20,468
141,455 254,481

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors 22,583 17,618

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 15,869 20,581

Deferred
tax
£   
Balance at 1 July 2023 20,581
Provided during year (4,712 )
Balance at 30 June 2024 15,869

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BLUEMAY WESTON LIMITED


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bluemay Weston Limited for the year ended 30 June 2024 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Bluemay Weston Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bluemay Weston Limited and state those matters that we have agreed to state to the Board of Directors of Bluemay Weston Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bluemay Weston Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Bluemay Weston Limited 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 loss of Bluemay Weston Limited. You consider that Bluemay Weston Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bluemay Weston Limited. 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.






KBSP Partners LLP
Chartered Accountants
Harben House
Harben Parade
Finchley Road
LONDON
NW3 6LH


20 March 2025