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REGISTERED NUMBER: 05950000 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 29 September 2024

for

Blue Sky Facilities UK Ltd

Blue Sky Facilities UK Ltd (Registered number: 05950000)






Contents of the Financial Statements
for the year ended 29 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Blue Sky Facilities UK Ltd

Company Information
for the year ended 29 September 2024







DIRECTORS: Mrs J Labone
S Labone





SECRETARY: S Labone





REGISTERED OFFICE: Suite 1, First Floor
Coachworks Arcade
Northgate Street
Chester
Cheshire
CH1 2EY





REGISTERED NUMBER: 05950000 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Ltd
Chartered Accountants
Suite 1, First Floor
Coachworks Arcade
Northgate Street
Chester
Cheshire
CH1 2EY

Blue Sky Facilities UK Ltd (Registered number: 05950000)

Balance Sheet
29 September 2024

2024 2023
Notes £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 745 1,129
745 1,129

CURRENT ASSETS
Debtors 6 264,642 311,921
Cash at bank 192,502 196,985
457,144 508,906
CREDITORS
Amounts falling due within one year 7 (120,855 ) (108,731 )
NET CURRENT ASSETS 336,289 400,175
TOTAL ASSETS LESS CURRENT
LIABILITIES

337,034

401,304

CREDITORS
Amounts falling due after more than one year 8 (29,477 ) (35,142 )

PROVISIONS FOR LIABILITIES (186 ) (282 )
NET ASSETS 307,371 365,880

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 307,271 365,780
SHAREHOLDERS' FUNDS 307,371 365,880

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2025 and were signed on its behalf by:



S Labone - Director


Blue Sky Facilities UK Ltd (Registered number: 05950000)

Notes to the Financial Statements
for the year ended 29 September 2024

1. STATUTORY INFORMATION

Blue Sky Facilities UK 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
- the company has transferred all the significant risks and rewards of ownership of the goods to the buyer;
- the company retains neither continuing managerial involvement, nor effective control, over the goods to the degree usually associated with ownership;
- the amount of the revenue can be reliably measured;
- it is probable (ie, more likely than not) that the economic benefits associated with the sale will flow to the entity; and
- the costs (to be) incurred in respect of the transaction can be reliably measured.

Turnover is recognised on despatch of goods which is the point at which the company transfers the significant risks and rewards of ownership of the goods to the customer. The company retains legal title of the goods until the customer pays, but this does not constitute a retention of the significant risks and rewards of ownership.

Amounts received in advance of shipping goods to customers are recognised as deferred income and presented within creditors: amounts falling due within one year.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, has been written off in full in order to ensure the accounts are compliant with FRS 102. Previously it was being amortised evenly over its estimated useful life of ten years.

Goodwill purchased in respect of the acquisition of an additional franchise area, is being written off evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 cost
Computer equipment - 33% on cost

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


Blue Sky Facilities UK Ltd (Registered number: 05950000)

Notes to the Financial Statements - continued
for the year ended 29 September 2024

2. ACCOUNTING POLICIES - continued
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.

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.

Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 73 (2023 - 81 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 30 September 2023
and 29 September 2024 35,988
AMORTISATION
At 30 September 2023
and 29 September 2024 35,988
NET BOOK VALUE
At 29 September 2024 -
At 29 September 2023 -

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£ £ £ £
COST
At 30 September 2023
and 29 September 2024 3,702 3,667 4,915 12,284
DEPRECIATION
At 30 September 2023 3,613 2,815 4,727 11,155
Charge for year 89 213 82 384
At 29 September 2024 3,702 3,028 4,809 11,539
NET BOOK VALUE
At 29 September 2024 - 639 106 745
At 29 September 2023 89 852 188 1,129

Blue Sky Facilities UK Ltd (Registered number: 05950000)

Notes to the Financial Statements - continued
for the year ended 29 September 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 130,681 131,757
Other debtors 133,961 180,164
264,642 311,921

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 5,460 5,460
Trade creditors 9,445 13,084
Taxation and social security 97,986 83,880
Other creditors 7,964 6,307
120,855 108,731

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£ £
Bank loans 29,477 35,142

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£ £
Within one year 2,750 3,300
Between one and five years - 2,750
2,750 6,050

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 29 September 2024 and the period ended 29 September 2023:

2024 2023
£ £
S Labone
Balance outstanding at start of year 180,164 79,205
Amounts advanced 163,175 194,167
Amounts repaid (209,378 ) (93,208 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 133,961 180,164

The director's loan is interest free and repayable upon demand.