Registered number
09547675
Blue Holdings Limited
Filleted Accounts
30 April 2025
Blue Holdings Limited
Registered number: 09547675
Balance Sheet
as at 30 April 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 1,988 1,909
Investments 4 675,000 700,000
676,988 701,909
Current assets
Cash at bank and in hand 2,050 315
Creditors: amounts falling due within one year 6 (21,975) (33,826)
Net current liabilities (19,925) (33,511)
Total assets less current liabilities 657,063 668,398
Creditors: amounts falling due after more than one year 7 (33,671) (37,180)
Provisions for liabilities (6,447) (10,538)
Net assets 616,945 620,680
Capital and reserves
Called up share capital 2 2
Profit and loss account 616,943 620,678
Shareholders' funds 616,945 620,680
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Stuart Horton
Director
Approved by the board on 2 June 2025
Blue Holdings Limited
Notes to the Accounts
for the year ended 30 April 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery Over 5 years
Fixtures, fittings, tools and equipment Over 3 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Plant and machinery etc Computer Equipment Total
£ £ £
Cost
At 1 May 2024 2,213 417 2,630
Additions 825 - 825
At 30 April 2025 3,038 417 3,455
Depreciation
At 1 May 2024 443 278 721
Charge for the year 607 139 746
At 30 April 2025 1,050 417 1,467
Net book value
At 30 April 2025 1,988 - 1,988
At 30 April 2024 1,770 139 1,909
4 Investments
Other
investments
£
Cost
At 1 May 2024 700,000
Revaluation (25,000)
At 30 April 2025 675,000
Historical cost
At 1 May 2024 651,680
5 Investments held as current assets 2025 2024
£ £
Fair value
Increase/(decrease) in fair value included in the profit and loss account for the financial year
Unlisted investments (25,000) (50,000)
6 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 3,914 3,818
Director's loan account 7,210 21,408
Amounts owed to group undertakings and undertakings in which the company has a participating interest 3,550 -
Taxation and social security costs 4,517 4,096
Other creditors 2,784 4,504
21,975 33,826
7 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 33,671 37,180
8 Related party transactions
At the year end the company owed £30,500 to Portcliff Building Services Limited, a company connected by virtue of common ownership. No interest is charged on the loan
9 Profit and loss account
This reserves contains undistributable reserves totalling £17,490 that have arisen from the revaluation of investment property.
10 Other information
Blue Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
39 Church Road
Stoke Bishop
Bristol
England
BS9 1QT
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