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REGISTERED NUMBER: 13448531 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 JUNE 2024

FOR

ALISTAIR BLUE LTD

ALISTAIR BLUE LTD (REGISTERED NUMBER: 13448531)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ALISTAIR BLUE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 29 JUNE 2024







DIRECTOR: S A Murie





REGISTERED OFFICE: Parsonage House
Church Street
Henfield
BN5 9NU





REGISTERED NUMBER: 13448531 (England and Wales)





ACCOUNTANTS: Galloways Accounting (Hove) Limited
15 West Street
Brighton
East Sussex
BN1 2RL

ALISTAIR BLUE LTD (REGISTERED NUMBER: 13448531)

BALANCE SHEET
29 JUNE 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 10,881 16,451
Investment property 5 1,250,000 1,088,579
1,260,881 1,105,030

CURRENT ASSETS
Debtors 6 363 403
Cash at bank 2,471 3,566
2,834 3,969
CREDITORS
Amounts falling due within one year 7 258,239 247,243
NET CURRENT LIABILITIES (255,405 ) (243,274 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,005,476

861,756

CREDITORS
Amounts falling due after more than one
year

8

(820,415

)

(820,415

)

PROVISIONS FOR LIABILITIES 10 (69,317 ) (29,559 )
NET ASSETS 115,744 11,782

CAPITAL AND RESERVES
Called up share capital 1 1
Fair value reserve 207,949 86,135
Retained earnings (92,206 ) (74,354 )
115,744 11,782

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ALISTAIR BLUE LTD (REGISTERED NUMBER: 13448531)

BALANCE SHEET - continued
29 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 director and authorised for issue on 2 May 2025 and were signed by:





S A Murie - Director


ALISTAIR BLUE LTD (REGISTERED NUMBER: 13448531)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 JUNE 2024


1. STATUTORY INFORMATION

Alistair Blue 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.

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 as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

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.

Going concern
After reviewing the company's forecasts, the director believes that the company has adequate resources to continue in operational existence for a period of at least 12 months from the date of the approval of these financial statements. Therefore, the director has concluded that the going concern basis of preparation of these financial statements remains appropriate.

3. EMPLOYEES

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

ALISTAIR BLUE LTD (REGISTERED NUMBER: 13448531)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 JUNE 2024


4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 30 June 2023
and 29 June 2024 22,283
DEPRECIATION
At 30 June 2023 5,832
Charge for year 5,570
At 29 June 2024 11,402
NET BOOK VALUE
At 29 June 2024 10,881
At 29 June 2023 16,451

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 30 June 2023 1,088,579
Revaluations 161,421
At 29 June 2024 1,250,000
NET BOOK VALUE
At 29 June 2024 1,250,000
At 29 June 2023 1,088,579

Fair value at 29 June 2024 is represented by:
£   
Valuation in 2022 115,845
Valuation in 2024 161,421
Cost 972,734
1,250,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Prepayments 363 403

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 222 -
Amounts owed to associates 133,033 131,769
Directors' current accounts 123,543 114,035
Accrued expenses 1,441 1,439
258,239 247,243

ALISTAIR BLUE LTD (REGISTERED NUMBER: 13448531)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 JUNE 2024


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans more 5 yrs non-inst 820,415 820,415

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 820,415 820,415

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 820,415 820,415

The bank loans were secured by fixed charges over assets owned by the company.

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 69,317 29,559

Deferred
tax
£   
Balance at 30 June 2023 29,559
Charge to Income Statement during year 39,758
Balance at 29 June 2024 69,317

11. RELATED PARTY DISCLOSURES


Companies under common control

Amount
due to
£
Opening balance 131,769
Amounts advanced 1,264
Amounts repaid -
Closing balance 133,033
This balance is included in creditors.