5 false false false false false false false false false false true false false false false false false No description of principal activity 2025-02-01 Sage Accounts Production Advanced 2024 - FRS102_2024 11,658 11,658 xbrli:pure xbrli:shares iso4217:GBP 02286714 2025-02-01 2025-08-21 02286714 2025-08-21 02286714 2025-01-31 02286714 2024-02-01 2025-01-31 02286714 2025-01-31 02286714 2024-01-31 02286714 core:PatentsTrademarksLicencesConcessionsSimilar 2025-02-01 2025-08-21 02286714 core:PlantMachinery 2025-02-01 2025-08-21 02286714 core:MotorVehicles 2025-02-01 2025-08-21 02286714 bus:Director1 2025-02-01 2025-08-21 02286714 core:PatentsTrademarksLicencesConcessionsSimilar 2025-08-21 02286714 core:LandBuildings core:OwnedOrFreeholdAssets 2025-01-31 02286714 core:PlantMachinery 2025-01-31 02286714 core:MotorVehicles 2025-01-31 02286714 core:LandBuildings core:OwnedOrFreeholdAssets 2025-08-21 02286714 core:PlantMachinery 2025-08-21 02286714 core:MotorVehicles 2025-08-21 02286714 core:LandBuildings core:OwnedOrFreeholdAssets 2025-02-01 2025-08-21 02286714 core:WithinOneYear 2025-08-21 02286714 core:WithinOneYear 2025-01-31 02286714 core:ShareCapital 2025-08-21 02286714 core:ShareCapital 2025-01-31 02286714 core:RetainedEarningsAccumulatedLosses 2025-08-21 02286714 core:RetainedEarningsAccumulatedLosses 2025-01-31 02286714 core:LandBuildings core:OwnedOrFreeholdAssets 2025-01-31 02286714 core:PlantMachinery 2025-01-31 02286714 core:MotorVehicles 2025-01-31 02286714 bus:SmallEntities 2025-02-01 2025-08-21 02286714 bus:AuditExempt-NoAccountantsReport 2025-02-01 2025-08-21 02286714 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2025-08-21 02286714 bus:PrivateLimitedCompanyLtd 2025-02-01 2025-08-21 02286714 bus:FullAccounts 2025-02-01 2025-08-21 02286714 core:ToolsEquipment 2025-01-31 02286714 core:ToolsEquipment 2025-02-01 2025-08-21 02286714 core:ToolsEquipment 2025-08-21
COMPANY REGISTRATION NUMBER: 02286714

BLUEBIRD FIXINGS LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 FEBRUARY 2025 TO

21 August 2025

BLUEBIRD FIXINGS LIMITED

STATEMENT OF FINANCIAL POSITION

21 August 2025

| 21 Aug 25 | 31 Jan 25
Note | £ | £

Fixed Assets

Tangible assets | 6 | 130,896 | 134,240

Current Assets

Stocks | 72,107 | 70,914
Debtors | 7 | 95,410 | 85,171
Cash at bank and in hand | 34,825 | 32,539
| ----------- | -----------
| 202,342 | 188,624

Creditors: amounts falling due within one year | 8 | 68,580 | 61,579
| ----------- | -----------
Net Current Assets | 133,762 | 127,045
| ----------- | -----------
Total Assets Less Current Liabilities | 264,658 | 261,285

Provisions | 2,812 | 3,208
| ----------- | -----------
Net Assets | 261,846 | 258,077
| ----------- | -----------

BLUEBIRD FIXINGS LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

21 August 2025

| 21 Aug 25 | 31 Jan 25
Note | £ | £

Capital and Reserves

Called up share capital | 100 | 100
Profit and loss account | 261,746 | 257,977
| ----------- | -----------
Shareholders Funds | 261,846 | 258,077
| ----------- | -----------

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 income and retained earnings has not been delivered.
For the period ending 21 August 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 period in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 19 February 2026 , and are signed on behalf of the board by:

P M Dowling |
Director |

Company registration number: 02286714

BLUEBIRD FIXINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

PERIOD FROM 1 FEBRUARY 2025 TO 21 AUGUST 2025
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 1, Riverside Enterprise Park, Skellingthorpe Road, Saxilby, Lincoln, LN1 2FU, United Kingdom.
2. Statement of Compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue Recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income Tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.
Operating Leases
Lease income is recognised in profit or loss on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis. Costs, including depreciation, incurred in earning the lease income are recognised as an expense. Any initial direct costs incurred in negotiating and arranging the operating lease are added to the carrying amount of the lease and recognised as an expense over the lease term on the same basis as the lease income.
Intangible Assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses .
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Patents, trademarks and licences | - | 4% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible Assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold property | - | at varying rates on cost
| Plant and machinery | - | 25% reducing balance
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 25% on reducing balance and Straight line over 3 years

Impairment of Fixed Assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial Instruments
A financial asset or a financial liability is recognised only when the entity 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.
4. Employee Numbers
The average number of persons employed by the company during the period amounted to 5 (2025: 5 ).
5. Intangible Assets

| Patents, trademarks and licences
| £
Cost |
At 1 February 2025 and 21 August 2025 | 11,658
| ---------
Amortisation |
At 1 February 2025 and 21 August 2025 | 11,658
| ---------
Carrying amount |
At 21 August 2025 | –
| ---------
At 31 January 2025 | –
| ---------

6. Tangible Assets

| Freehold property | Plant and machinery | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 February 2025 | 216,536 | 248,147 | 2,200 | 25,693 | 492,576
Additions | – | – | – | 1,642 | 1,642
| ----------- | ----------- | -------- | --------- | -----------
At 21 August 2025 | 216,536 | 248,147 | 2,200 | 27,335 | 494,218
| ----------- | ----------- | -------- | --------- | -----------
Depreciation |  |  |  |  |
At 1 February 2025 | 98,396 | 236,692 | 2,026 | 21,222 | 358,336
Charge for the period | 2,126 | 1,593 | 24 | 1,243 | 4,986
| ----------- | ----------- | -------- | --------- | -----------
At 21 August 2025 | 100,522 | 238,285 | 2,050 | 22,465 | 363,322
| ----------- | ----------- | -------- | --------- | -----------
Carrying amount |  |  |  |  |
At 21 August 2025 | 116,014 | 9,862 | 150 | 4,870 | 130,896
| ----------- | ----------- | -------- | --------- | -----------
At 31 January 2025 | 118,140 | 11,455 | 174 | 4,471 | 134,240
| ----------- | ----------- | -------- | --------- | -----------

7. Debtors

| 21 Aug 25 | 31 Jan 25
| £ | £
Trade debtors | 69,098 | 72,115
Other debtors | 26,312 | 13,056
| --------- | ---------
| 95,410 | 85,171
| --------- | ---------

8. Creditors: amounts falling due within one year

| 21 Aug 25 | 31 Jan 25
| £ | £
Trade creditors | 20,365 | 26,092
Corporation tax | 21,312 | 11,618
Social security and other taxes | 17,099 | 12,898
Other creditors | 9,804 | 10,971
| --------- | ---------
| 68,580 | 61,579
| --------- | ---------