| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD |
| 21 NOVEMBER 2023 TO 30 NOVEMBER 2024 |
| FOR |
| BEA AND BLUE LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD |
| 21 NOVEMBER 2023 TO 30 NOVEMBER 2024 |
| FOR |
| BEA AND BLUE LIMITED |
| BEA AND BLUE LIMITED (REGISTERED NUMBER: 15298963) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 21 NOVEMBER 2023 TO 30 NOVEMBER 2024 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| BEA AND BLUE LIMITED |
| COMPANY INFORMATION |
| FOR THE PERIOD 21 NOVEMBER 2023 TO 30 NOVEMBER 2024 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 1 Bridge Lane |
| London |
| NW11 0EA |
| BEA AND BLUE LIMITED (REGISTERED NUMBER: 15298963) |
| BALANCE SHEET |
| 30 NOVEMBER 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| 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. |
| BEA AND BLUE LIMITED (REGISTERED NUMBER: 15298963) |
| BALANCE SHEET - continued |
| 30 NOVEMBER 2024 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| BEA AND BLUE LIMITED (REGISTERED NUMBER: 15298963) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 21 NOVEMBER 2023 TO 30 NOVEMBER 2024 |
| 1. | STATUTORY INFORMATION |
| Bea and Blue Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| These financial statements have been prepared in accordance with the provisions of section 1A of Financial |
| Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Goodwill |
| Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of 10 years. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
| Fixtures and fittings | 25% on reducing balance |
| Computer equipment | 25% on reducing balance |
| Financial instruments |
| Basic financial assets and liabilities, including trade debtors and creditors, other debtors and creditors and amounts with related parties are initially recognised at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangements constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets and liabilities classified as receivable or payable within one year are not amortised. |
| Taxation |
| Taxation for the period 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 period 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. |
| BEA AND BLUE LIMITED (REGISTERED NUMBER: 15298963) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 21 NOVEMBER 2023 TO 30 NOVEMBER 2024 |
| 2. | ACCOUNTING POLICIES - continued |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| Additions |
| At 30 November 2024 |
| AMORTISATION |
| Charge for period |
| At 30 November 2024 |
| NET BOOK VALUE |
| At 30 November 2024 |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| Additions |
| At 30 November 2024 |
| DEPRECIATION |
| Charge for period |
| At 30 November 2024 |
| NET BOOK VALUE |
| At 30 November 2024 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Trade debtors |
| Other debtors |
| BEA AND BLUE LIMITED (REGISTERED NUMBER: 15298963) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 21 NOVEMBER 2023 TO 30 NOVEMBER 2024 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 8. | RELATED PARTY DISCLOSURES |
| At the balance sheet date the company was owed £39,200 by the director, Yvonne Golds. This was the maximum amount owed by Ms Golds at any time during the year. No interest is charged on overdrawn directors' current account balances. |