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Registered number: 13574954
24BL Investments Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Gregory Priestley & Stewart
Chartered Accountants
Alexandra House
123 Priestsic Road
Sutton In Ashfield
Nottinghamshire
NG17 4EA
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Directors Mrs Emma Ashley
Mr Robert Ashley
Company Number 13574954
Registered Office 20 Westwood Close
Sheffield
S6 1UQ
Accountants Gregory Priestley & Stewart
Chartered Accountants
Alexandra House
123 Priestsic Road
Sutton In Ashfield
Nottinghamshire
NG17 4EA
Page 1
Page 2
Balance Sheet
Registered number: 13574954
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 - 46,559
- 46,559
CURRENT ASSETS
Cash at bank and in hand 1,000 1,000
1,000 1,000
Creditors: Amounts Falling Due Within One Year 5 (1,540 ) (33,879 )
NET CURRENT ASSETS (LIABILITIES) (540 ) (32,879 )
TOTAL ASSETS LESS CURRENT LIABILITIES (540 ) 13,680
NET (LIABILITIES)/ASSETS (540 ) 13,680
CAPITAL AND RESERVES
Called up share capital 6 1,000 1,000
Profit and Loss Account (1,540 ) 12,680
SHAREHOLDERS' FUNDS (540) 13,680
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Emma Ashley
Director
Mr Robert Ashley
Director
10/06/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
24BL Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13574954 . The registered office is 20 Westwood Close, Sheffield, S6 1UQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Going Concern Disclosure
The accounts have been prepared on a going concern basis. This may not be appropriate because the company had a balance sheet deficit of £540 at 31st August 2024. The company is therefore dependant on the continued support of the director. Should this support be withdrawn and the company be unable to continue trading, adjustments would have to be made to reduce the value of the assets to their net realisable value and to provide any further liabilities which may arise.
2.3. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.
2.4. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Investments
Investment is initially recorded at cost, which includes purchase price and any directly attributable expenditure. 
Investment is revalued to its fair value at each reporting date and any changes in fair value are shown in the profit and loss and transferred to a fair value reserve.
2.6. Debtors and creditors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
Page 3
Page 4
4. Investments
Listed
£
Cost
As at 1 September 2023 46,559
Disposals (46,559 )
As at 31 August 2024 -
Provision
As at 1 September 2023 -
As at 31 August 2024 -
Net Book Value
As at 31 August 2024 -
As at 1 September 2023 46,559
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Amounts owed to participating interests - 30,000
Other creditors 1,540 1,026
Taxation and social security - 2,853
1,540 33,879
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
7. Directors Advances, Credits and Guarantees
At the balance sheet date, the directors were owed 540 (2023: £26) by the company.
Page 4