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REGISTERED NUMBER: 15208330 (England and Wales)

















Blue C Ltd

Financial Statements

for the period

12 October 2023 to 31 October 2024






Blue C Ltd (Registered number: 15208330)

Contents of the Financial Statements
for the period 12 October 2023 to 31 October 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Blue C Ltd

Company Information
for the period 12 October 2023 to 31 October 2024







DIRECTORS: J Radbourne
Mrs S J Radbourne





SECRETARY: Mrs S J Radbourne





REGISTERED OFFICE: 24 Cornwall Road
Dorchester
Dorset
DT1 1RX





REGISTERED NUMBER: 15208330 (England and Wales)





ACCOUNTANTS: Read Woodruff
Chartered Accountants
24 Cornwall Road
Dorchester
Dorset
DT1 1RX

Blue C Ltd (Registered number: 15208330)

Balance Sheet
31 October 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 13,505

CURRENT ASSETS
Debtors 5 46,914
Cash at bank 24,890
71,804
CREDITORS
Amounts falling due within one year 6 53,202
NET CURRENT ASSETS 18,602
TOTAL ASSETS LESS CURRENT
LIABILITIES

32,107

CREDITORS
Amounts falling due after more than one
year

7

(5,278

)

PROVISIONS FOR LIABILITIES (2,921 )
NET ASSETS 23,908

CAPITAL AND RESERVES
Called up share capital 2
Retained earnings 23,906
23,908

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 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.

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 7 April 2025 and were signed on its behalf by:




J Radbourne - Director



Mrs S J Radbourne - Director


Blue C Ltd (Registered number: 15208330)

Notes to the Financial Statements
for the period 12 October 2023 to 31 October 2024


1. STATUTORY INFORMATION

Blue C Ltd 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.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures, fittings, equipment - 20% on reducing balance
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the period 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 period 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

Blue C Ltd (Registered number: 15208330)

Notes to the Financial Statements - continued
for the period 12 October 2023 to 31 October 2024


4. TANGIBLE FIXED ASSETS
Fixtures,
fittings, Motor
equipment vehicles Totals
£    £    £   
COST
Additions 3,147 14,650 17,797
At 31 October 2024 3,147 14,650 17,797
DEPRECIATION
Charge for period 629 3,663 4,292
At 31 October 2024 629 3,663 4,292
NET BOOK VALUE
At 31 October 2024 2,518 10,987 13,505

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 10,950
At 31 October 2024 10,950
DEPRECIATION
Charge for period 2,738
At 31 October 2024 2,738
NET BOOK VALUE
At 31 October 2024 8,212

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 19,202
Other debtors 2,232
Prepayments and accrued income 993
CIS deductions recoverable 24,487
46,914

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Hire purchase contracts 3,333
Trade creditors 2,640
UK corporation tax 16,647
Directors' current accounts 29,749
Accruals and deferred income 833
53,202

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
£   
Hire purchase contracts 5,278

Blue C Ltd (Registered number: 15208330)

Notes to the Financial Statements - continued
for the period 12 October 2023 to 31 October 2024


8. SECURED DEBTS

The following secured debts are included within creditors:

£   
Hire purchase contracts 8,611

Hire purchase liabilities are secured on the assets concerned.