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Company Registration No. 12827856 (England and Wales)
Blue Line Hot Tubs Ltd Unaudited accounts for the year ended 31 August 2024
Blue Line Hot Tubs Ltd Unaudited accounts Contents
Page
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Blue Line Hot Tubs Ltd Company Information for the year ended 31 August 2024
Directors
Ian Kenneth Jones Timothy William Roberts
Company Number
12827856 (England and Wales)
Registered Office
6 Lanlovie Meadow Cubert TR8 5JW GB
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Blue Line Hot Tubs Ltd Accountants' report
Accountants' report to the board of directors of Blue Line Hot Tubs Ltd (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 August 2024.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the year ended 31 August 2024. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
28 February 2025
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Blue Line Hot Tubs Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,951 
- 
Current assets
Debtors
22,887 
14,227 
Cash at bank and in hand
16,493 
26,261 
39,380 
40,488 
Creditors: amounts falling due within one year
(12,338)
(10,903)
Net current assets
27,042 
29,585 
Total assets less current liabilities
35,993 
29,585 
Creditors: amounts falling due after more than one year
(4,195)
- 
Net assets
31,798 
29,585 
Capital and reserves
Profit and loss account
31,798 
29,585 
Shareholders' funds
31,798 
29,585 
For the year ending 31 August 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 February 2025 and were signed on its behalf by
Ian Kenneth Jones Director Company Registration No. 12827856
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Blue Line Hot Tubs Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Blue Line Hot Tubs Ltd is a private company, limited by shares, registered in England and Wales, registration number 12827856. The registered office is 6 Lanlovie Meadow, Cubert, TR8 5JW, GB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25%
Computer equipment
33%
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2023
- 
- 
- 
Additions
11,195 
829 
12,024 
At 31 August 2024
11,195 
829 
12,024 
Depreciation
Charge for the year
2,799 
274 
3,073 
At 31 August 2024
2,799 
274 
3,073 
Net book value
At 31 August 2024
8,396 
555 
8,951 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
22,214 
12,923 
Accrued income and prepayments
984 
1,303 
Other debtors
(311)
1 
22,887 
14,227 
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Blue Line Hot Tubs Ltd Notes to the Accounts for the year ended 31 August 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
7,348 
5,581 
Trade creditors
- 
2,620 
Taxes and social security
185 
2,720 
Loans from directors
223 
(18)
Accruals
4,582 
- 
12,338 
10,903 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
4,195 
- 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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