IRIS Accounts Production v25.1.3.33 06031720 Board of Directors 1.1.24 31.12.24 31.12.24 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh060317202023-12-31060317202024-12-31060317202024-01-012024-12-31060317202022-12-31060317202023-01-012023-12-31060317202023-12-3106031720ns15:EnglandWales2024-01-012024-12-3106031720ns14:PoundSterling2024-01-012024-12-3106031720ns10:Director12024-01-012024-12-3106031720ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3106031720ns10:SmallEntities2024-01-012024-12-3106031720ns10:AuditExemptWithAccountantsReport2024-01-012024-12-3106031720ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3106031720ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3106031720ns10:FullAccounts2024-01-012024-12-3106031720ns10:Director22024-01-012024-12-3106031720ns10:CompanySecretary12024-01-012024-12-3106031720ns10:RegisteredOffice2024-01-012024-12-3106031720ns5:CurrentFinancialInstruments2024-12-3106031720ns5:CurrentFinancialInstruments2023-12-3106031720ns5:ShareCapital2024-12-3106031720ns5:ShareCapital2023-12-3106031720ns5:RetainedEarningsAccumulatedLosses2024-12-3106031720ns5:RetainedEarningsAccumulatedLosses2023-12-3106031720ns5:PlantMachinery2024-01-012024-12-3106031720ns5:LandBuildings2023-12-3106031720ns5:PlantMachinery2023-12-3106031720ns5:LandBuildings2024-01-012024-12-3106031720ns5:LandBuildings2024-12-3106031720ns5:PlantMachinery2024-12-3106031720ns5:LandBuildings2023-12-3106031720ns5:PlantMachinery2023-12-3106031720ns5:CostValuation2023-12-3106031720ns5:DisposalsRepaymentsInvestments2024-12-3106031720ns5:RevaluationsIncreaseDecreaseInInvestments2024-12-3106031720ns5:CostValuation2024-12-3106031720ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3106031720ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-31
REGISTERED NUMBER: 06031720 (England and Wales)












BLUE LAND CONSULTANCY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2024






BLUE LAND CONSULTANCY LIMITED (REGISTERED NUMBER: 06031720)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

BLUE LAND CONSULTANCY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: L Davies
Mrs J Austin-Davies





SECRETARY: Mrs J Austin-Davies





REGISTERED OFFICE: C/O Bevan Buckland LLP
Ground Floor
Cardigan House
Swansea
SA7 9LA





REGISTERED NUMBER: 06031720 (England and Wales)





ACCOUNTANTS: Bevan Buckland LLP
Ground Floor Cardigan House
Castle Court
Swansea Enterprise Park
Swansea
SA7 9LA

BLUE LAND CONSULTANCY LIMITED (REGISTERED NUMBER: 06031720)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 60,396 60,957
Investments 5 - 892,074
60,396 953,031

CURRENT ASSETS
Stocks - 1,068
Debtors 6 2,612 2,612
Cash at bank 957,502 50,212
960,114 53,892
CREDITORS
Amounts falling due within one year 7 9,506 10,750
NET CURRENT ASSETS 950,608 43,142
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,011,004

996,173

PROVISIONS FOR LIABILITIES 271 271
NET ASSETS 1,010,733 995,902

CAPITAL AND RESERVES
Called up share capital 20 20
Retained earnings 1,010,713 995,882
1,010,733 995,902

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 Board of Directors and authorised for issue on 30 May 2025 and were signed on its behalf by:





L Davies - Director


BLUE LAND CONSULTANCY LIMITED (REGISTERED NUMBER: 06031720)

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

1. STATUTORY INFORMATION

Blue Land Consultancy 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. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% straight line

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

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.

Cash at bank
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Debtors
Short term debtors are measured at transaction price, less any impairment.

BLUE LAND CONSULTANCY LIMITED (REGISTERED NUMBER: 06031720)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued

Creditors
Short term creditors are measured at transaction price.

Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet 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.

Provision for liabilities
Provisions are recognised when the company has a present obligation (legal and constructive) from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

Functional and Presentation Currency
The company's functional and presentation currency is pounds sterling.

Going Concern
The company continues to adopt the going concern basis in preparing its financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 2 ).

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2024 60,257 105,635 165,892
Disposals - (2,280 ) (2,280 )
At 31 December 2024 60,257 103,355 163,612
DEPRECIATION
At 1 January 2024 - 104,935 104,935
Charge for year - 561 561
Eliminated on disposal - (2,280 ) (2,280 )
At 31 December 2024 - 103,216 103,216
NET BOOK VALUE
At 31 December 2024 60,257 139 60,396
At 31 December 2023 60,257 700 60,957

BLUE LAND CONSULTANCY LIMITED (REGISTERED NUMBER: 06031720)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 January 2024 892,074
Disposals (900,232 )
Revaluations 8,158
At 31 December 2024 -
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 892,074

Cost or valuation at 31 December 2024 is represented by:

Other
investments
£   
Valuation in 2024 8,158
Cost (8,158 )

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 2,612 2,612

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 2,140 -
Other creditors 7,366 10,750
9,506 10,750

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BLUE LAND CONSULTANCY LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Blue Land Consultancy Limited for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Blue Land Consultancy Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Blue Land Consultancy Limited and state those matters that we have agreed to state to the Board of Directors of Blue Land Consultancy Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blue Land Consultancy Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Blue Land Consultancy Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Blue Land Consultancy Limited. You consider that Blue Land Consultancy Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Blue Land Consultancy Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Bevan Buckland LLP
Ground Floor Cardigan House
Castle Court
Swansea Enterprise Park
Swansea
SA7 9LA


30 May 2025