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REGISTERED NUMBER: 15298963 (England and Wales)











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: Alistair McCaw
Yvonne Golds





REGISTERED OFFICE: C/o Defries Weiss
1 Bridge Lane
London
NW11 0EA





REGISTERED NUMBER: 15298963 (England and Wales)





ACCOUNTANTS: Defries Weiss (Accountants) Limited
1 Bridge Lane
London
NW11 0EA

BEA AND BLUE LIMITED (REGISTERED NUMBER: 15298963)

BALANCE SHEET
30 NOVEMBER 2024

Notes £    £   
FIXED ASSETS
Intangible assets 4 6,075
Tangible assets 5 2,521
8,596

CURRENT ASSETS
Debtors 6 94,181
Cash at bank 208,906
303,087
CREDITORS
Amounts falling due within one year 7 268,893
NET CURRENT ASSETS 34,194
TOTAL ASSETS LESS CURRENT
LIABILITIES

42,790

PROVISIONS FOR LIABILITIES 630
NET ASSETS 42,160

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings 42,060
42,160

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 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.

BEA AND BLUE LIMITED (REGISTERED NUMBER: 15298963)

BALANCE SHEET - continued
30 NOVEMBER 2024


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 11 June 2025 and were signed on its behalf by:





Yvonne Golds - Director


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 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 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 fittings25% on reducing balance
Computer equipment25% 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 2 .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 6,750
At 30 November 2024 6,750
AMORTISATION
Charge for period 675
At 30 November 2024 675
NET BOOK VALUE
At 30 November 2024 6,075

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 3,362
At 30 November 2024 3,362
DEPRECIATION
Charge for period 841
At 30 November 2024 841
NET BOOK VALUE
At 30 November 2024 2,521

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 53,594
Other debtors 40,587
94,181

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 60,044
Taxation and social security 55,936
Other creditors 152,913
268,893

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.