ACCOUNTS - Final Accounts

Registered number: 07252818

BLUE CAR DESIGN LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2025

BLUE CAR DESIGN LIMITED

REGISTERED NUMBER: 07252818

BALANCE SHEET

AS AT 31 MAY 2025

		2025		2023
Note		£		£

Fixed assets
Investments	4		447,841		447,841
			447,841		447,841
Current assets
Stocks and work in progress	5	50,074		47,676
Debtors: amounts falling due within one year	6	109,121		1,373,333
Cash at bank and in hand	7	1,388,974		35,752
		1,548,169		1,456,761
Creditors: amounts falling due within one year	8	(5,275)		(2,325)
Net current assets			1,542,894		1,454,436
Total assets less current liabilities			1,990,735		1,902,277
Creditors: amounts falling due after more than one year	9		(1,196,837)		(1,096,017)

Net assets			793,898		806,260

Capital and reserves
Called up share capital	10	100	100
Profit and loss account		793,798	806,160
		793,898	806,260

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BLUE CAR DESIGN LIMITED

REGISTERED NUMBER: 07252818

BALANCE SHEET (CONTINUED)

AS AT 31 MAY 2025

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by

A Pepper Esq

Director

Date: 25 May 2026

The notes on pages 3 to 6 form part of these financial statements.

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BLUE CAR DESIGN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1.	General information

Blue Car Design Limited is a private company limited by shares, incorporated in England and Wales. The registered office of the company is Charles Lake House, Claire Causeway, Crossways Business Park, Dartford, Kent, DA2 6QA. The company's principal activity is that of property development, property investment and property management services.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4

Stock and work in progress

Work in progress relates to work carried out on property developments which are unsold at the year end. It is valued at cost and includes all direct costs.

2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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BLUE CAR DESIGN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

2.Accounting policies (continued)

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
Increases in provisions are generally charged as an expense to profit or loss.

2.10

Current taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

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BLUE CAR DESIGN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

4.	Fixed asset investments

		Investment in subsidiary
		£
	Cost or valuation
	At 1 June 2024	447,841
	At 31 May 2025	447,841

	Net book value
	At 31 May 2025	447,841
	At 31 May 2024	447,841

5.	Stocks and work in progress
		2025	2024
		£	£

	Work in progress	50,074	47,676

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BLUE CAR DESIGN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Debtors

					2025	2024
					£	£


Other debtors	109,121	1,373,333

7.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	1,388,974	35,752

8.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

	Accruals and deferred income	5,275	2,325

9.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

	Amounts owed to group undertakings	1,196,837	1,096,017

10.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 Ordinary shares of £1.00 each	100	100

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