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REGISTERED NUMBER: 02426735 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Blueprint Leisure Limited

Blueprint Leisure Limited (Registered number: 02426735)

Contents of the Financial Statements
for the Year Ended 30 September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Blueprint Leisure Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mr M T Batson
Mrs C Batson





REGISTERED OFFICE: Unit 6 North Crescent
Diplocks Way Industrial Estate
Hailsham
East Sussex
BN27 3JF





REGISTERED NUMBER: 02426735 (England and Wales)





ACCOUNTANTS: SLP Advisory Limited
126 Wish Hill
Eastbourne
East Sussex
BN20 9HL

Blueprint Leisure Limited (Registered number: 02426735)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 5 13,180 18,120
Tangible assets 6 206,822 221,151
220,002 239,271

CURRENT ASSETS
Stocks 3,000 3,000
Debtors 7 32,506 117,326
Cash at bank 445,322 354,666
480,828 474,992
CREDITORS
Amounts falling due within one year 8 52,829 87,912
NET CURRENT ASSETS 427,999 387,080
TOTAL ASSETS LESS CURRENT LIABILITIES 648,001 626,351

CREDITORS
Amounts falling due after more than one year 9 (7,936 ) (18,225 )

PROVISIONS FOR LIABILITIES 10 (8,058 ) (10,072 )
NET ASSETS 632,007 598,054

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 631,907 597,954
SHAREHOLDERS' FUNDS 632,007 598,054

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

Blueprint Leisure Limited (Registered number: 02426735)

Balance Sheet - continued
30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2025 and were signed on its behalf by:




Mr M T Batson - Director



Mrs C Batson - Director


Blueprint Leisure Limited (Registered number: 02426735)

Notes to the Financial Statements
for the Year Ended 30 September 2024


1. STATUTORY INFORMATION

Blueprint Leisure 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.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten years.

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.
Freehold property - 2% on cost
Improvements to property - 20% on reducing balance
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance

Tangible fixed assets are included at cost less depreciation and impairment.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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

Blueprint Leisure Limited (Registered number: 02426735)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


3. ACCOUNTING POLICIES - continued

Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities, like trade and other accounts receivable and payable, loans from banks and other third parties and loans to / from related parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the present value of the future cash flows and subsequently measured at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted transaction price less any impairment.

If the arrangements of a short term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of the estimated cash flows discounted at the asset's original effective rate.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are resented as such in the balance sheet and measured as detailed above.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Finance costs are charged to the profit and loss over the term of the financial asset / liability using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Blueprint Leisure Limited (Registered number: 02426735)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 62,700
AMORTISATION
At 1 October 2023 44,580
Charge for year 4,940
At 30 September 2024 49,520
NET BOOK VALUE
At 30 September 2024 13,180
At 30 September 2023 18,120

6. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 October 2023
and 30 September 2024 186,379 49,119 213,768
DEPRECIATION
At 1 October 2023 18,240 48,673 199,197
Charge for year 3,728 89 2,914
At 30 September 2024 21,968 48,762 202,111
NET BOOK VALUE
At 30 September 2024 164,411 357 11,657
At 30 September 2023 168,139 446 14,571

Blueprint Leisure Limited (Registered number: 02426735)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


6. TANGIBLE FIXED ASSETS - continued

Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 78,603 51,732 579,601
DEPRECIATION
At 1 October 2023 65,795 26,545 358,450
Charge for year 2,562 5,036 14,329
At 30 September 2024 68,357 31,581 372,779
NET BOOK VALUE
At 30 September 2024 10,246 20,151 206,822
At 30 September 2023 12,808 25,187 221,151

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 24,361 104,626
Other debtors 8,145 12,700
32,506 117,326

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,289 10,036
Trade creditors 29,272 68,960
Taxation and social security 2,954 571
Other creditors 10,314 8,345
52,829 87,912

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 7,936 18,225

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 8,058 10,072

Blueprint Leisure Limited (Registered number: 02426735)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


10. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 October 2023 10,072
Credit to Statement of Income and Retained Earnings during year (2,014 )
Balance at 30 September 2024 8,058

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary A 1 100 100

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
Mr M T Batson
Balance outstanding at start of year (206 ) (206 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,174 ) (206 )

Mrs C Batson
Balance outstanding at start of year (207 ) (207 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (207 ) (207 )