2023-07-01 2024-06-30 false Capium Accounts Production 1.1 10241380 2023-07-01 2024-06-30 10241380 bus:FullAccounts 2023-07-01 2024-06-30 10241380 bus:FRS102 2023-07-01 2024-06-30 10241380 bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 10241380 bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 10241380 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 10241380 2023-07-01 2024-06-30 10241380 2024-06-30 10241380 bus:RegisteredOffice 2023-07-01 2024-06-30 10241380 core:WithinOneYear 2024-06-30 10241380 core:AfterOneYear 2024-06-30 10241380 1 2023-07-01 2024-06-30 10241380 bus:Director1 2023-07-01 2024-06-30 10241380 bus:Director1 2024-06-30 10241380 bus:Director1 2022-07-01 2023-06-30 10241380 2022-07-01 10241380 bus:LeadAgentIfApplicable 2023-07-01 2024-06-30 10241380 2022-07-01 2023-06-30 10241380 2023-06-30 10241380 core:WithinOneYear 2023-06-30 10241380 core:AfterOneYear 2023-06-30 10241380 bus:EntityAccountantsOrAuditors 2022-07-01 2023-06-30 10241380 core:PlantMachinery 2023-07-01 2024-06-30 10241380 core:PlantMachinery 2024-06-30 10241380 core:PlantMachinery 2023-06-30 10241380 core:FurnitureFittings 2023-07-01 2024-06-30 10241380 core:FurnitureFittings 2024-06-30 10241380 core:FurnitureFittings 2023-06-30 10241380 core:ComputerEquipment 2023-07-01 2024-06-30 10241380 core:ComputerEquipment 2024-06-30 10241380 core:ComputerEquipment 2023-06-30 10241380 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-06-30 10241380 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-06-30 10241380 core:NetGoodwill 2023-07-01 2024-06-30 10241380 core:CostValuation core:Non-currentFinancialInstruments 2024-06-30 10241380 core:CostValuation core:Non-currentFinancialInstruments 2023-06-30 10241380 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-06-30 10241380 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-06-30 10241380 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-06-30 10241380 core:Non-currentFinancialInstruments 2024-06-30 10241380 core:Non-currentFinancialInstruments 2023-06-30 10241380 core:ShareCapital 2024-06-30 10241380 core:ShareCapital 2023-06-30 10241380 core:SharePremium 2024-06-30 10241380 core:SharePremium 2023-06-30 10241380 core:RetainedEarningsAccumulatedLosses 2024-06-30 10241380 core:RetainedEarningsAccumulatedLosses 2023-06-30 10241380 dpl:Item1 2023-07-01 10241380 dpl:Item1 2024-06-30 10241380 dpl:Item1 2022-07-01 10241380 dpl:Item1 2023-06-30 iso4217:GBP xbrli:shares xbrli:pure
Logo On Report
Registered Number: 10241380
England and Wales

 

 

 

THE BLEU PLAN LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
Director David Gergi
Registered Number 10241380
Registered Office 3rd Floor
86-90 Paul Street
London
EC2A 4NE
Accountants WallsMan Creative Limited
Unit 14, Princeton Mews, 167 London Road, Kingston Upon Thames, England
KT2 6PT
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 31,110    10,973 
Tangible fixed assets 4 11,986    15,394 
43,096    26,367 
Current assets      
Debtors 5 168,435    96,216 
Cash at bank and in hand (13,612)   (6,776)
154,823    89,440 
Creditors: amount falling due within one year 6 (252,410)   (148,687)
Net current assets (97,587)   (59,247)
 
Total assets less current liabilities (54,491)   (32,880)
Creditors: amount falling due after more than one year 7 (13,514)   (18,815)
Net assets (68,005)   (51,695)
 

Capital and reserves
     
Called up share capital 1,006    1,006 
Share premium account 8 14,994    14,994 
Profit and loss account (84,005)   (67,695)
Shareholders' funds (68,005)   (51,695)
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 23 June 2025 and were signed by:


-------------------------------
David Gergi
Director
2
General Information
The Bleu Plan Limited is a private company, limited by shares, registered in England and Wales, registration number 10241380, registration address 3rd Floor, 86-90 Paul Street, London, EC2A 4NE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Software License
Software License is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the Software License of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Straight Line
Fixtures and Fittings 25% Straight Line
Computer Equipment 25% Straight Line
2.

Average number of employees

Average number of employees during the year was 10 (2023 : 7).
3.

Intangible fixed assets

Cost Software License   Total
  £   £
At 01 July 2023 12,192    12,192 
Additions 23,729    23,729 
Disposals  
At 30 June 2024 35,921    35,921 
Amortisation
At 01 July 2023 1,219    1,219 
Charge for year 3,592    3,592 
On disposals  
At 30 June 2024 4,811    4,811 
Net book values
At 30 June 2024 31,110    31,110 
At 30 June 2023 10,973    10,973 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 July 2023 26,264      14,774    41,038 
Additions 388    1,936    5,961    8,285 
Disposals     (3,113)   (3,113)
At 30 June 2024 26,652    1,936    17,622    46,210 
Depreciation
At 01 July 2023 21,869      3,775    25,644 
Charge for year 4,402    484    4,129    9,015 
On disposals     (435)   (435)
At 30 June 2024 26,271    484    7,469    34,224 
Net book values
Closing balance as at 30 June 2024 381    1,452    10,153    11,986 
Opening balance as at 01 July 2023 4,395      10,999    15,394 


5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 153,175    96,216 
Other Debtors 15,260   
168,435    96,216 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 22,403    26,856 
PAYE & Social Security 78,009    34,782 
Deferred Income   192 
Other Creditors 46,052    (148)
Wages & Salaries Control Account 8,433    3,239 
Other loans 271   
Directors' Current Accounts 49,318    49,085 
VAT 47,924    34,681 
252,410    148,687 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 13,514    18,815 
13,514    18,815 

8.

Share premium account

2024
£
  2023
£
Equity Share Premium b/fwd 14,994   
Equity Share Premium - New Issue   14,994 
14,994    14,994 

9.

Advances and Credits



David Gergi
Other creditors include £49,318 owed to the director of the company.

Current year (2024)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
David Gergi49,085 233 49,318 
49085233000049318
Previous year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
David Gergi49,085 49,085 
049085000049085
3