Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30trueComputer consultancy2023-10-01false11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04291488 2023-10-01 2024-09-30 04291488 2022-10-01 2023-09-30 04291488 2024-09-30 04291488 2023-09-30 04291488 c:Director1 2023-10-01 2024-09-30 04291488 d:OfficeEquipment 2023-10-01 2024-09-30 04291488 d:OfficeEquipment 2024-09-30 04291488 d:OfficeEquipment 2023-09-30 04291488 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 04291488 d:CurrentFinancialInstruments 2024-09-30 04291488 d:CurrentFinancialInstruments 2023-09-30 04291488 d:Non-currentFinancialInstruments 2024-09-30 04291488 d:Non-currentFinancialInstruments 2023-09-30 04291488 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 04291488 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 04291488 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 04291488 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 04291488 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 04291488 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 04291488 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-09-30 04291488 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-09-30 04291488 d:ShareCapital 2024-09-30 04291488 d:ShareCapital 2023-09-30 04291488 d:RetainedEarningsAccumulatedLosses 2024-09-30 04291488 d:RetainedEarningsAccumulatedLosses 2023-09-30 04291488 c:FRS102 2023-10-01 2024-09-30 04291488 c:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 04291488 c:FullAccounts 2023-10-01 2024-09-30 04291488 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04291488 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 04291488










BLUE ROSS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
BLUE ROSS LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BLUE ROSS LIMITED
FOR THE YEAR ENDED 30 SEPTEMBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Blue Ross Limited for the year ended 30 September 2024 which comprise the Statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Blue Ross Limited in accordance with the terms of our engagement letter dated 1st December 2021Our work has been undertaken solely to prepare for your approval the financial statements of Blue Ross Limited and state those matters that we have agreed to state to the director of Blue Ross Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blue Ross Limited and its director for our work or for this report. 

It is your duty to ensure that Blue Ross Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Blue Ross Limited. You consider that Blue Ross Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Blue Ross Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



McColes & Co (Herts) Ltd
 
Chartered Accountants
  
First Floor
28 Whitehorse Street
Baldock
Hertfordshire
SG7 6QQ
25 June 2025
Page 1

 
BLUE ROSS LIMITED
REGISTERED NUMBER: 04291488

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
250
373

  
250
373

Current assets
  

Debtors: amounts falling due within one year
 5 
-
116

Cash at bank and in hand
  
839
3,418

  
839
3,534

Creditors: amounts falling due within one year
 6 
(7,225)
(5,872)

Net current liabilities
  
 
 
(6,386)
 
 
(2,338)

Total assets less current liabilities
  
(6,136)
(1,965)

Creditors: amounts falling due after more than one year
 7 
(6,746)
(9,246)

  

Net liabilities
  
(12,882)
(11,211)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(12,982)
(11,311)

  
(12,882)
(11,211)


Page 2

 
BLUE ROSS LIMITED
REGISTERED NUMBER: 04291488
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 June 2025.




F Ross
Director

The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
BLUE ROSS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The presentational currency of the Company is GBP.

The following principal accounting policies have been applied:

 
1.2

Going concern

At 30 September 2024, the company had net liabilities of £12,882. The company is reliant on the support of the director. It is the intention of the director to support the company and therefore these accounts have been prepared on a going concern basis.

 
1.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
1.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
1.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.


 
1.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
BLUE ROSS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.Accounting policies (continued)


1.6
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the methods below.

Depreciation is provided on the following basis:

Office equipment
-
33%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
1.7

Debtors

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.

 
1.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.9

Creditors

Short-term 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.


2.


General information

The company is a private company, limited by shares and registered in England.
Its registered number is 04291488
Its Registered Office is:
First Floor
28 Whitehorse Street
Baldock
Hertfordshire
SG7 6QQ

Page 5

 
BLUE ROSS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 October 2023
2,989



At 30 September 2024

2,989



Depreciation


At 1 October 2023
2,616


Charge for the year on owned assets
123



At 30 September 2024

2,739



Net book value



At 30 September 2024
250



At 30 September 2023
373

Page 6

 
BLUE ROSS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Debtors

2024
2023
£
£


Other debtors
-
116

-
116



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
5,000
5,000

Other taxation and social security
-
272

Other creditors
1,705
-

Accruals and deferred income
520
600

7,225
5,872



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
6,746
9,246

6,746
9,246


Page 7

 
BLUE ROSS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
5,000
5,000


5,000
5,000

Amounts falling due 1-2 years

Bank loans
5,000
5,000


5,000
5,000

Amounts falling due 2-5 years

Bank loans
1,746
4,246


1,746
4,246


11,746
14,246



9.


Related party transactions

The amount due to the director Mr F Ross, and included in other creditors at the reporting date, was £1,704; (2023: -£116).  The loan does not attract a rate of interest and is repayable on demand.

 
Page 8