Caseware UK (AP4) 2023.0.135 2023.0.135 2024-10-312024-10-312023-07-24truetruefalse64209 - Activities of other holding companies not elsewhere classified2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 15022219 2023-07-23 15022219 2023-07-24 2024-10-31 15022219 2022-07-24 2023-07-23 15022219 2024-10-31 15022219 c:Director1 2023-07-24 2024-10-31 15022219 d:CurrentFinancialInstruments 2024-10-31 15022219 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 15022219 d:ShareCapital 2024-10-31 15022219 d:RetainedEarningsAccumulatedLosses 2024-10-31 15022219 c:OrdinaryShareClass1 2023-07-24 2024-10-31 15022219 c:OrdinaryShareClass1 2024-10-31 15022219 c:OrdinaryShareClass2 2023-07-24 2024-10-31 15022219 c:OrdinaryShareClass2 2024-10-31 15022219 c:OrdinaryShareClass3 2023-07-24 2024-10-31 15022219 c:OrdinaryShareClass3 2024-10-31 15022219 c:OrdinaryShareClass4 2023-07-24 2024-10-31 15022219 c:OrdinaryShareClass4 2024-10-31 15022219 c:FRS102 2023-07-24 2024-10-31 15022219 c:AuditExempt-NoAccountantsReport 2023-07-24 2024-10-31 15022219 c:FullAccounts 2023-07-24 2024-10-31 15022219 c:PrivateLimitedCompanyLtd 2023-07-24 2024-10-31 15022219 2 2023-07-24 2024-10-31 15022219 6 2023-07-24 2024-10-31 15022219 e:PoundSterling 2023-07-24 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15022219









BLUE SEA DEVELOPMENT HOLDINGS LIMITED








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2024

 
BLUE SEA DEVELOPMENT HOLDINGS LIMITED
REGISTERED NUMBER: 15022219

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
Note
£

Fixed assets
  

Investments
  
100

Current assets
  

Debtors: amounts falling due within one year
 5 
316

Cash at bank and in hand
 6 
250,287

  
250,603

Creditors: amounts falling due within one year
 7 
(90,997)

Net current assets
  
 
 
159,606

  

Net assets
  
159,706


Capital and reserves
  

Called up share capital 
 8 
100

Profit and loss account
  
159,606

  
159,706


Page 1

 
BLUE SEA DEVELOPMENT HOLDINGS LIMITED
REGISTERED NUMBER: 15022219
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024

The directors consider 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 period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 comprehensive income 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.




Mr J Aiken
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
BLUE SEA DEVELOPMENT HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

1.


General information

Blue Sea Development Holdings Limited is a company limted by shares, incorporated in England. The company's principal activities are that of a holdings company. The registered office is 767 Becontree Avenue, Dagenham, England, RM8 3HH. The trading address is the same as the registered address. The company was incorporated on 24 July 2023.

2.Accounting policies

 
2.1

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 following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

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 balance sheet date in the countries where the Company operates and generates income.


 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

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.

 
2.7

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.

Page 3

 
BLUE SEA DEVELOPMENT HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.8

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.

 
2.9

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the period was 2.


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
100



At 31 October 2024
100





5.


Debtors

2024
£


Other debtors
316


Page 4

 
BLUE SEA DEVELOPMENT HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
250,287



7.


Creditors: Amounts falling due within one year

2024
£

Corporation tax
940

Other creditors
89,577

Accruals and deferred income
480

90,997



8.


Share capital

2024
£
Allotted, called up and fully paid


500 Ordinary shares of £0.10 each
50
400 Ordinary A shares of £0.10 each
40
50 Ordinary B shares of £0.10 each
5
50 Ordinary C shares of £0.10 each
5

100


Ordinary A shares, Ordinary B shares and Ordinary C shares of £0.10 each shall have equal rights to vote, capital on winding up and rank pari passu with Ordinary shares except for independent dividend rights which will be entirely at the discretion of the company.


9.


Related party transactions


2024
£

Amounts owed by related parties
316

Loans between related parties are unsecured and interest free.

 
Page 5