Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312025-05-231ABCtruefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-02-02falsefalse 15462259 2024-02-01 15462259 2024-02-02 2025-03-31 15462259 2023-02-02 2024-02-01 15462259 2025-03-31 15462259 c:Director1 2024-02-02 2025-03-31 15462259 d:OfficeEquipment 2024-02-02 2025-03-31 15462259 d:OfficeEquipment 2025-03-31 15462259 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-02-02 2025-03-31 15462259 d:CurrentFinancialInstruments 2025-03-31 15462259 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 15462259 d:ShareCapital 2025-03-31 15462259 d:RetainedEarningsAccumulatedLosses 2025-03-31 15462259 c:OrdinaryShareClass1 2024-02-02 2025-03-31 15462259 c:OrdinaryShareClass1 2025-03-31 15462259 c:FRS102 2024-02-02 2025-03-31 15462259 c:AuditExempt-NoAccountantsReport 2024-02-02 2025-03-31 15462259 c:FullAccounts 2024-02-02 2025-03-31 15462259 c:PrivateLimitedCompanyLtd 2024-02-02 2025-03-31 15462259 e:PoundSterling 2024-02-02 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15462259









2BLUES STRATEGIC PARTNERS LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

 
2BLUES STRATEGIC PARTNERS LTD
REGISTERED NUMBER: 15462259

BALANCE SHEET
AS AT 31 MARCH 2025

2025
Note
£

Fixed assets
  

Tangible assets
 4 
874

Current assets
  

Debtors: amounts falling due within one year
 5 
13,817

Cash at bank and in hand
 6 
478

  
14,295

Creditors: amounts falling due within one year
 7 
(12,254)

Net current assets
  
 
 
2,041

Total assets less current liabilities
  
2,915

  

Net assets
  
2,915


Capital and reserves
  

Called up share capital 
 8 
100

Profit and loss account
  
2,815

  
2,915


Page 1

 
2BLUES STRATEGIC PARTNERS LTD
REGISTERED NUMBER: 15462259
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

The director considers 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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 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 comprehensive income 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 23 May 2025.




J Lavender
Director

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

Page 2

 
2BLUES STRATEGIC PARTNERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

1.


General information

2Blues Strategic Partners Ltd is a private company limited by shares incorporated in England and Wales on 2 February 2024. The registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, England, E11 1GA.
 

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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:

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 the Statement of income and retained earnings 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

 
2BLUES STRATEGIC PARTNERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.4

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 balance sheet date in the countries where the Company operates and generates income.


 
2.5

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:

Office equipment
-
33.33% 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 the Statement of income and retained earnings.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
2BLUES STRATEGIC PARTNERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the period was 1.


4.


Tangible fixed assets





Office equipment

£



Cost 


Additions
1,369



At 31 March 2025

1,369



Depreciation


Charge for the period on owned assets
495



At 31 March 2025

495



Net book value



At 31 March 2025
874


5.


Debtors

2025
£


Trade debtors
1,800

Other debtors
12,017

13,817


Page 5

 
2BLUES STRATEGIC PARTNERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

6.


Cash and cash equivalents

2025
£

Cash at bank and in hand
478



7.


Creditors: Amounts falling due within one year

2025
£

Trade creditors
374

Corporation tax
7,298

Other taxation and social security
149

Other creditors
4,433

12,254



8.


Share capital

2025
£
Allotted, called up and fully paid


100 Ordinary shares of £1.00 each
100


On incorporation 100 Ordinary £1 shares were issued at par.


9.


Related party transactions

Included within other creditors is an amount of £4,433 due to the director of the company.


10.


Controlling party

The controlling party of the company is its director by virtue of 100% shareholdings.

 
Page 6