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Company Registration No. 9228965 (England and Wales)
Blueview Trading Ltd Unaudited accounts for the year ended 31 August 2024
Blueview Trading Ltd Unaudited accounts Contents
Page
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Blueview Trading Ltd Company Information for the year ended 31 August 2024
Director
Yonah Streicher
Company Number
9228965 (England and Wales)
Registered Office
20 Cedarwood Court Clapton Common London E5 9FU United Kingdom
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Blueview Trading Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
430 
538 
Current assets
Inventories
133,214 
182,441 
Debtors
503,291 
446,851 
Cash at bank and in hand
8,831 
136,909 
645,336 
766,201 
Creditors: amounts falling due within one year
(505,862)
(608,355)
Net current assets
139,474 
157,846 
Total assets less current liabilities
139,904 
158,384 
Creditors: amounts falling due after more than one year
- 
(35,135)
Net assets
139,904 
123,249 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
139,903 
123,248 
Shareholders' funds
139,904 
123,249 
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 August 2025 and were signed on its behalf by
Yonah Streicher Director Company Registration No. 9228965
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Blueview Trading Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Blueview Trading Ltd is a private company, limited by shares, registered in England and Wales, registration number 9228965. The registered office is 20 Cedarwood Court, Clapton Common, London, E5 9FU, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 August 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% RBB
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Blueview Trading Ltd Notes to the Accounts for the year ended 31 August 2024
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 September 2023
1,131 
At 31 August 2024
1,131 
Depreciation
At 1 September 2023
593 
Charge for the year
108 
At 31 August 2024
701 
Net book value
At 31 August 2024
430 
At 31 August 2023
538 
5
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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