BLUE RIDGE ASSOCIATES LTD


Directors	DNES, Anna
	DNES, Stephen


Registered Address	Suite 312 Atlas House Caxton Close
	Wigan
	WN3 6XU


Registered Number	09834905 (England and Wales)

Balance Sheet as at
31 October 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		42,528		33,817
			42,528		33,817
Current assets
Debtors	4	7,676		870
Cash at bank and on hand		478		484
		8,154		1,354
Creditors amounts falling due within one year	5	(22,877)		(31,620)
Net current assets (liabilities)			(14,723)		(30,266)
Total assets less current liabilities			27,805		3,551
Net assets			27,805		3,551
Capital and reserves
Called up share capital			2		2
Profit and loss account			27,803		3,549
Shareholders' funds			27,805		3,551

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 October 2025, and are signed on its behalf by:

DNES, Stephen
Director
Registered Company No. 09834905

BLUE RIDGE ASSOCIATES LTD

Notes to the Financial Statements
for the year ended 31 October 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	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).

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Fixtures and fittings	-	4
Vehicles	25	-
Office Equipment	-	4

2.	Average number of employees


		2024		2023
	Average number of employees during the year	1		0

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 November 23	43,850	573	3,231	47,654
Additions	17,789	-	-	17,789
At 31 October 24	61,639	573	3,231	65,443
Depreciation and impairment
At 01 November 23	10,963	573	2,301	13,837
Charge for year	8,592	-	486	9,078
At 31 October 24	19,555	573	2,787	22,915
Net book value
At 31 October 24	42,084	-	444	42,528
At 31 October 23	32,887	-	930	33,817

4.	Debtors: amounts due within one year

	2024	2023
	£	£
Other debtors	4,876	870
Prepayments and accrued income	2,800	-
Total	7,676	870


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any
 impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	1,725	17,980
Taxation and social security	21,152	13,637
Other creditors	-	3
Total	22,877	31,620


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.