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REGISTERED NUMBER: 05566362 (England and Wales)



















BLUELINE HOMES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






BLUELINE HOMES LTD (REGISTERED NUMBER: 05566362)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


BLUELINE HOMES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: Mr T M Tomlinson
Mrs A M Tomlinson
Mr A Watts





SECRETARY: Mr T M Tomlinson





REGISTERED OFFICE: 81 Burton Road
Derby
Derbyshire
DE1 1TJ





REGISTERED NUMBER: 05566362 (England and Wales)





ACCOUNTANTS: Johnson Tidsall Limited
Chartered Accountants
81 Burton Road
Derby
Derbyshire
DE1 1TJ

BLUELINE HOMES LTD (REGISTERED NUMBER: 05566362)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 191,228 242,980
Investments 5 100 100
191,328 243,080

CURRENT ASSETS
Stocks 1,429,370 692,116
Debtors 6 1,229,823 2,335,867
Cash at bank 61,722 33,474
2,720,915 3,061,457
CREDITORS
Amounts falling due within one year 7 928,683 1,088,753
NET CURRENT ASSETS 1,792,232 1,972,704
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,983,560

2,215,784

CREDITORS
Amounts falling due after more than one
year

8

(11,403

)

(77,645

)

PROVISIONS FOR LIABILITIES (27,893 ) (37,187 )
NET ASSETS 1,944,264 2,100,952

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 1,944,262 2,100,950
SHAREHOLDERS' FUNDS 1,944,264 2,100,952

BLUELINE HOMES LTD (REGISTERED NUMBER: 05566362)

BALANCE SHEET - continued
30 SEPTEMBER 2024


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

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

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2025 and were signed on its behalf by:





Mr T M Tomlinson - Director


BLUELINE HOMES LTD (REGISTERED NUMBER: 05566362)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Blueline Homes Ltd 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about Blueline Homes Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Tangible fixed assets are stated at cost or deemed cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

BLUELINE HOMES LTD (REGISTERED NUMBER: 05566362)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 10 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 296,082 512 194,409 4,651 495,654
Additions 242 - 11,850 - 12,092
At 30 September 2024 296,324 512 206,259 4,651 507,746
DEPRECIATION
At 1 October 2023 163,643 451 84,022 4,558 252,674
Charge for year 33,175 16 30,560 93 63,844
At 30 September 2024 196,818 467 114,582 4,651 316,518
NET BOOK VALUE
At 30 September 2024 99,506 45 91,677 - 191,228
At 30 September 2023 132,439 61 110,387 93 242,980

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2023
and 30 September 2024 100
NET BOOK VALUE
At 30 September 2024 100
At 30 September 2023 100

BLUELINE HOMES LTD (REGISTERED NUMBER: 05566362)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 107,205 500,929
Amounts owed by group undertakings 1,079,743 1,745,896
Other debtors 7,968 -
VAT 32,693 87,885
Prepayments and accrued income 2,214 1,157
1,229,823 2,335,867

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,843 62,500
Hire purchase contracts 65,746 56,910
Trade creditors 115,908 234,020
Corporation tax 204,988 235,914
Social security and other taxes - 7,855
Other creditors 14,700 4,664
Directors' current accounts 515,013 479,390
Accruals and deferred income 6,485 7,500
928,683 1,088,753

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 11,403 77,645

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2

10. RELATED PARTY DISCLOSURES

At 30 September 2024 the company was owed £1,079,743 (2023: £1,745,896) from related parties.

At 30 September 2023 the company owed the Director £511,433 (2023: £479,390).