Blue Door 54 Limited 30/04/2025 iXBRL

Blue Door 54 Limited

Statement of financial position

30 April 2025

		2025		2024
	Note	£	£	£	£
Current assets
Debtors	4	85,848		90,118

Creditors: amounts falling due
within one year	5	( 23,301)		( 23,718)
		_________		_________
Net current assets			62,547		66,400
			_________		_________
Total assets less current liabilities			62,547		66,400

			_________		_________
Net assets			62,547		66,400
			_________		_________

Capital and reserves
Called up share capital			48,149		48,149
Profit and loss account			14,398		18,251
			_________		_________
Shareholders funds			62,547		66,400
			_________		_________

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 08 December 2025 , and are signed on behalf of the board by:

Mr Harley Van Straten

Director

Company registration number: 09412832

Blue Door 54 Limited

Notes to the financial statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 4 Raisins Hill, Pinner, Middlesex HA5 2BS.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis as a going concern.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

	2025	2024
	£	£
Amounts owed by group undertakings	40,234	44,504
Other debtors	45,614	45,614
	_________	_________
	85,848	90,118
	_________	_________

	2025	2024
	£	£
Accruals and deferred income	18,938	18,938
Corporation tax	-	4,780
Other creditors	4,363	-
	_______	_______
	23,301	23,718
	_______	_______