Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31trueThe principal activity of the company is that of providing consultancy services.false2024-08-01false11The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 15054869 2024-08-01 2024-12-31 15054869 2023-08-07 2024-07-31 15054869 2024-12-31 15054869 2024-07-31 15054869 c:Director1 2024-08-01 2024-12-31 15054869 d:CurrentFinancialInstruments 2024-12-31 15054869 d:CurrentFinancialInstruments 2024-07-31 15054869 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 15054869 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 15054869 d:ShareCapital 2024-12-31 15054869 d:ShareCapital 2024-07-31 15054869 d:RetainedEarningsAccumulatedLosses 2024-12-31 15054869 d:RetainedEarningsAccumulatedLosses 2024-07-31 15054869 c:OrdinaryShareClass1 2024-08-01 2024-12-31 15054869 c:OrdinaryShareClass1 2024-12-31 15054869 c:OrdinaryShareClass1 2024-07-31 15054869 c:FRS102 2024-08-01 2024-12-31 15054869 c:AuditExempt-NoAccountantsReport 2024-08-01 2024-12-31 15054869 c:FullAccounts 2024-08-01 2024-12-31 15054869 c:PrivateLimitedCompanyLtd 2024-08-01 2024-12-31 15054869 2 2024-08-01 2024-12-31 15054869 e:PoundSterling 2024-08-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 15054869














BLU MOON LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

 
BLU MOON LTD
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 3


 
BLU MOON LTD
REGISTERED NUMBER:15054869

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

31 December
31 July
2024
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
1,586
978

Cash at bank and in hand
  
2,822
2,492

  
4,408
3,470

Creditors: amounts falling due within one year
 4 
(81,553)
(55,876)

  

Net liabilities
  
(77,145)
(52,406)


Capital and reserves
  

Called up share capital 
 5 
100
100

Profit and loss account
  
(77,245)
(52,506)

  
(77,145)
(52,406)


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 by: 




P N Stead
Director

Date: 9 June 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
BLU MOON LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Blu Moon Ltd is a limited liability company incorporated in England and Wales with its registered office at 2nd Floor Connaught House, 1-3 Mount Street, London, W1K 3NB.

The principal activity of the company is that of consultancy services. 

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

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the
period, exclusive of Value Added Tax and trade discounts. 

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

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.

 
2.5

Debtors

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

 
2.6

Creditors

Short term creditors are measured at the transaction price.

Page 2

 
BLU MOON LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

3.


Debtors

31 December
31 July
2024
2024
£
£


Other debtors
844
377

Prepayments
742
601

1,586
978



4.


Creditors: Amounts falling due within one year

31 December
31 July
2024
2024
£
£

Trade creditors
294
-

Other creditors
79,710
53,709

Accruals
1,549
2,167

81,553
55,876



5.


Share capital

31 December
31 July
2024
2024
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary A shares of £1.00 each
100
100


 
Page 3