Registered number
16317723
Bluebird Day Limited
Unaudited Filleted Accounts
31 March 2026
Bluebird Day Limited
Registered number: 16317723
Balance Sheet
as at 31 March 2026
Notes 2026
£
Current assets
Debtors 3 8,097
Cash at bank and in hand 3,716
11,813
Creditors: amounts falling due within one year 4 (21,661)
Net current liabilities (9,848)
Net liabilities (9,848)
Capital and reserves
Called up share capital 1
Profit and loss account (9,849)
Shareholder's funds (9,848)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P J Evans
Director
Approved by the board on 24 August 2026
Bluebird Day Limited
Notes to the Accounts
for the period from 14 March 2025 to 31 March 2026
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
The financial statements are prepared on the going concern basis, which relies upon the continued support of the company's director..
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2026
Number
Average number of persons employed by the company 1
3 Debtors 2026
£
Other debtors 8,097
4 Creditors: amounts falling due within one year 2026
£
Taxation and social security costs 656
Other creditors 21,005
21,661
5 Other information
Bluebird Day Limited is a private company limited by shares and incorporated in England. Its registered office is:
325 Clarence Road
Sutton Coldfield
B74 3UF
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