BLUE COURIER LTD


Director	VASIAC, Catalin


Registered Address	Unit 2 Premier Business Park
	Second Avenue
	Chatham
	ME4 5EQ


Registered Number	10477106 (England and Wales)

Balance Sheet as at
30 November 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		189,117		225,388
			189,117		225,388
Current assets
Debtors		38,448		40,129
Cash at bank and on hand		66,193		33,996
		104,641		74,125
Creditors amounts falling due within one year	4	(78,887)		(68,321)
Net current assets (liabilities)			25,754		5,804
Total assets less current liabilities			214,871		231,192
Creditors amounts falling due after one year	5		(117,849)		(181,793)
Net assets			97,022		49,399
Capital and reserves
Called up share capital			2		2
Profit and loss account			97,020		49,397
Shareholders' funds			97,022		49,399

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 Director acknowledges 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 Director on 30 November 2025, and are signed on its behalf by:

VASIAC, Catalin
Director
Registered Company No. 10477106

BLUE COURIER LTD

Notes to the Financial Statements
for the year ended 30 November 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.

	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:

2.	Average number of employees


		2024		2023
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 December 23	264,277	41,109	1,658	307,044
Disposals	(12,950)	-	-	(12,950)
At 30 November 24	251,327	41,109	1,658	294,094
Depreciation and impairment
At 01 December 23	58,035	22,377	1,244	81,656
Charge for year	25,247	5,430	414	31,091
On disposals	(7,770)	-	-	(7,770)
At 30 November 24	75,512	27,807	1,658	104,977
Net book value
At 30 November 24	175,815	13,302	-	189,117
At 30 November 23	206,242	18,732	414	225,388

4.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	14,041	530
Taxation and social security	64,846	67,791
Total	78,887	68,321

5.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	117,849	181,793
Total	117,849	181,793