Bleu Azure Limited 07019122 false 2023-09-01 2024-08-31 2024-08-31 The principal activity of the company is Swimwear retailer. Digita Accounts Production Advanced 6.30.9574.0 true true 07019122 2023-09-01 2024-08-31 07019122 2024-08-31 07019122 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 07019122 core:Non-currentFinancialInstruments 2024-08-31 07019122 core:Non-currentFinancialInstruments core:AfterOneYear 2024-08-31 07019122 core:OfficeEquipment 2024-08-31 07019122 bus:SmallEntities 2023-09-01 2024-08-31 07019122 bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 07019122 bus:FilletedAccounts 2023-09-01 2024-08-31 07019122 bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 07019122 bus:RegisteredOffice 2023-09-01 2024-08-31 07019122 bus:Director1 2023-09-01 2024-08-31 07019122 bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 07019122 core:ComputerEquipment 2023-09-01 2024-08-31 07019122 core:OfficeEquipment 2023-09-01 2024-08-31 07019122 countries:EnglandWales 2023-09-01 2024-08-31 07019122 2023-08-31 07019122 core:OfficeEquipment 2023-08-31 07019122 2022-09-01 2023-08-31 07019122 2023-08-31 07019122 core:CurrentFinancialInstruments core:WithinOneYear 2023-08-31 07019122 core:Non-currentFinancialInstruments 2023-08-31 07019122 core:Non-currentFinancialInstruments core:AfterOneYear 2023-08-31 07019122 core:OfficeEquipment 2023-08-31 iso4217:GBP xbrli:pure

Registration number: 07019122

Bleu Azure Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 August 2024

 

Bleu Azure Limited

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 5

 

Bleu Azure Limited

(Registration number: 07019122)
Balance Sheet as at 31 August 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

610

762

Current assets

 

Stocks

5

2,799

2,661

Cash at bank and in hand

 

610

764

 

3,409

3,425

Creditors: Amounts falling due within one year

6

(1,104)

(1,030)

Net current assets

 

2,305

2,395

Total assets less current liabilities

 

2,915

3,157

Creditors: Amounts falling due after more than one year

6

(49,393)

(48,377)

Net liabilities

 

(46,478)

(45,220)

Capital and reserves

 

Called up share capital

1

1

Retained earnings

(46,479)

(45,221)

Shareholders' deficit

 

(46,478)

(45,220)

 

Bleu Azure Limited

(Registration number: 07019122)
Balance Sheet as at 31 August 2024

For the financial 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.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 May 2025
 

.........................................
Mrs JA Clayton-Smith
Director

 

Bleu Azure Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Thatched Cottage
Clapton
Hungerford
Berkshire
RG17 9RP

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Computer equipment

20% on straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold in the ordinary course of business.

 

Bleu Azure Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

4

Tangible assets

Office equipment
£

Total
£

Cost or valuation

At 1 September 2023

2,187

2,187

At 31 August 2024

2,187

2,187

Depreciation

At 1 September 2023

1,425

1,425

Charge for the year

152

152

At 31 August 2024

1,577

1,577

Carrying amount

At 31 August 2024

610

610

At 31 August 2023

762

762

 

Bleu Azure Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

5

Stocks

2024
£

2023
£

Other inventories

2,799

2,661

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

144

132

Other creditors

960

898

1,104

1,030

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

7

49,393

48,377

7

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Other borrowings

49,393

48,377

8

Related party transactions

Other transactions with the director

During the year the director made loans to the company. At the balance sheet date the amount owed to the director was £49,393 (2023 - £48,377). The loans are repayable on demand and non interest bearing.