Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-312025-05-082023-11-01falseNo description of principal activity65truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC748354 2023-11-01 2024-10-31 SC748354 2022-10-25 2023-10-31 SC748354 2024-10-31 SC748354 2023-10-31 SC748354 c:Director1 2023-11-01 2024-10-31 SC748354 c:Director2 2023-11-01 2024-10-31 SC748354 c:RegisteredOffice 2023-11-01 2024-10-31 SC748354 d:FurnitureFittings 2023-11-01 2024-10-31 SC748354 d:FurnitureFittings 2024-10-31 SC748354 d:FurnitureFittings 2023-10-31 SC748354 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 SC748354 d:CurrentFinancialInstruments 2024-10-31 SC748354 d:CurrentFinancialInstruments 2023-10-31 SC748354 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 SC748354 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 SC748354 d:ShareCapital 2024-10-31 SC748354 d:ShareCapital 2023-10-31 SC748354 d:RetainedEarningsAccumulatedLosses 2024-10-31 SC748354 d:RetainedEarningsAccumulatedLosses 2023-10-31 SC748354 c:OrdinaryShareClass1 2023-11-01 2024-10-31 SC748354 c:OrdinaryShareClass1 2024-10-31 SC748354 c:OrdinaryShareClass1 2023-10-31 SC748354 c:FRS102 2023-11-01 2024-10-31 SC748354 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 SC748354 c:FullAccounts 2023-11-01 2024-10-31 SC748354 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 SC748354 e:PoundSterling 2023-11-01 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC748354










COLDSTREAM BLUE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

 
COLDSTREAM BLUE LIMITED
 

COMPANY INFORMATION


Directors
Mr A Porter 
Mrs M Porter 




Registered number
SC748354



Registered office
Unit 14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

Unit 14 City Quay

Dundee

DD1 3JA





 
COLDSTREAM BLUE LIMITED
REGISTERED NUMBER: SC748354

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
274
366

  
274
366

Current assets
  

Stocks
  
5,394
5,819

Debtors
  
6,180
5,883

Bank and cash balances
  
22,169
7,445

  
33,743
19,147

Creditors: amounts falling due within one year
 6 
(33,112)
(22,488)

Net current assets/(liabilities)
  
 
 
631
 
 
(3,341)

Total assets less current liabilities
  
905
(2,975)

  

Net assets/(liabilities)
  
905
(2,975)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
805
(3,075)

  
905
(2,975)


Page 1

 
COLDSTREAM BLUE LIMITED
REGISTERED NUMBER: SC748354

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2024

The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 May 2025.




Mrs M Porter
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
COLDSTREAM BLUE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Coldstream Blue Limited is a private company, limited by shares, domiciled in Scotland with registration number SC748354. The registered office is 14 City Quay, Dundee, Scotland, DD1 3JA.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
COLDSTREAM BLUE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 4

 
COLDSTREAM BLUE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


Employees




The average monthly number of employees, including the Directors, during the year was as follows:


        2024
        2023
            No.
            No.







Employees
6
5


4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 November 2023
458



At 31 October 2024

458



Depreciation


At 1 November 2023
92


Charge for the year on owned assets
92



At 31 October 2024

184



Net book value



At 31 October 2024
274

Page 5

 
COLDSTREAM BLUE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

5.


Stocks

2024
2023
£
£

Finished goods and goods for resale
5,394
5,819

5,394
5,819



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
6,546
10,476

Other taxation and social security
6,495
6,870

Other creditors
17,247
1,894

Accruals and deferred income
2,824
3,248

33,112
22,488



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



Page 6