REGISTERED NUMBER: OC350184 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

BLU STAR BUILD LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

M Davies

Mrs J Davies

REGISTERED OFFICE:

45 Marina Avenue

New Malden

Surrey

KT3 6NE

REGISTERED NUMBER:

OC350184 (England and Wales)

ACCOUNTANTS:

Russell & Co

Station House

Station Approach

East Horsley

Leatherhead

Surrey

KT24 6QX

FIXED ASSETS

Tangible assets

4

14

18

CURRENT ASSETS

Debtors

5

23,317

13,596

Cash at bank and in hand

10,971

37,134

34,288

50,730

CREDITORS

Amounts falling due within one year

6

10,450

17,532

NET CURRENT ASSETS

23,838

33,198

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

23,852

33,216

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

23,852

33,216

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

23,852

33,216

Amounts due from members

5

(15,997

)

(13,596

)

7,855

19,620

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 18 July 2025 and were signed by:

Mrs J Davies - Designated member

1.	STATUTORY INFORMATION

Blu Star Build LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

4,073

DEPRECIATION

At 1 April 2024

4,055

Charge for year

4

At 31 March 2025

4,059

NET BOOK VALUE

At 31 March 2025

14

At 31 March 2024

18

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,320

-

Other debtors

15,997

13,596

23,317

13,596

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

6,950

10,277

Other creditors

3,500

7,255

10,450

17,532

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.