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Registration number: 11426144

Blue Haus Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 31 March 2025

 

Blue Haus Ltd

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

Blue Haus Ltd

Company Information

Directors

Mrs Ruth Catherine Hulbert

Mr Jonathan Anthony Hulbert

Registered office

Hatfield Cottage
14 Bath Road
Tetbury
Gloucstershire
GL8 8EF

Accountants

RiverView Portfolio Limited 1 Market Hill
Calne
Wiltshire
SN11 0BT

 

Blue Haus Ltd

(Registration number: 11426144)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

5

1,740

2,320

Investment property

6

1,115,000

1,110,000

 

1,116,740

1,112,320

Current assets

 

Debtors

7

51,368

40,364

Cash at bank and in hand

 

14,417

2,784

 

65,785

43,148

Creditors: Amounts falling due within one year

8

(54,226)

(54,373)

Net current assets/(liabilities)

 

11,559

(11,225)

Total assets less current liabilities

 

1,128,299

1,101,095

Creditors: Amounts falling due after more than one year

8

(1,042,362)

(1,035,267)

Provisions for liabilities

(14,749)

(13,799)

Net assets

 

71,188

52,029

Capital and reserves

 

Called up share capital

2

2

Revaluation reserve

62,875

58,825

Retained earnings

8,311

(6,798)

Shareholders' funds

 

71,188

52,029

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 11 June 2025 and signed on its behalf by:
 

 

Blue Haus Ltd

(Registration number: 11426144)
Balance Sheet as at 31 March 2025 (continued)

.........................................
Mrs Ruth Catherine Hulbert
Director

.........................................
Mr Jonathan Anthony Hulbert
Director

 

Blue Haus Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Hatfield Cottage
14 Bath Road
Tetbury
Gloucstershire
GL8 8EF

These financial statements were authorised for issue by the Board on 11 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

 

Blue Haus Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2

Accounting policies (continued)

Asset class

Depreciation method and rate

Plant & Machinery

25% Reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4

Profit before tax

Arrived at after charging/(crediting)

 

Blue Haus Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

4

Profit before tax (continued)

2025
£

2024
£

Depreciation expense

580

774

5

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 April 2024

4,004

4,004

At 31 March 2025

4,004

4,004

Depreciation

At 1 April 2024

1,684

1,684

Charge for the year

580

580

At 31 March 2025

2,264

2,264

Carrying amount

At 31 March 2025

1,740

1,740

At 31 March 2024

2,320

2,320

6

Investment properties

2025
£

At 1 April

1,110,000

Fair value adjustments

5,000

At 31 March

1,115,000

The fair value of the property at the year end has been arrived at on the basis of a valuation carried out at that date by the director of the company, who is not a professionally qualified valuer. The valuation was arrived at by reference to the market evidence of transaction prices for similar properties in the location the property is situated.

7

Debtors

 

Blue Haus Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

7

Debtors (continued)

Current

2025
£

2024
£

Trade debtors

3,045

1,766

Other debtors

48,323

38,598

 

51,368

40,364

8

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Due within one year

Trade creditors

175

-

Taxation and social security

1,778

-

Accruals and deferred income

-

2,100

Other creditors

52,273

52,273

54,226

54,373

Creditors: amounts falling due after more than one year

Note

2025
£

2024
£

Due after one year

 

Loans and borrowings

10

1,042,362

1,035,267

9

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

Revaluation reserve
£

Total
£

Surplus/deficit on property, plant and equipment revaluation

4,050

4,050

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

Revaluation reserve
£

Total
£

Surplus/deficit on property, plant and equipment revaluation

8,780

8,780

 

Blue Haus Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

10

Loans and borrowings

Non-current loans and borrowings

2025
£

2024
£

Other borrowings

1,042,362

1,035,267