Acorah Software Products - Accounts Production 16.1.200 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 09088040 Mr Piotr Krzysztof Rosinski iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09088040 2023-06-30 09088040 2024-06-30 09088040 2023-07-01 2024-06-30 09088040 frs-core:Non-currentFinancialInstruments 2024-06-30 09088040 frs-core:ComputerEquipment 2023-07-01 2024-06-30 09088040 frs-core:PlantMachinery 2023-07-01 2024-06-30 09088040 frs-core:ShareCapital 2024-06-30 09088040 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 09088040 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 09088040 frs-bus:AbridgedAccounts 2023-07-01 2024-06-30 09088040 frs-bus:SmallEntities 2023-07-01 2024-06-30 09088040 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 09088040 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 09088040 frs-bus:Director1 2023-07-01 2024-06-30 09088040 frs-countries:EnglandWales 2023-07-01 2024-06-30 09088040 2022-06-30 09088040 2023-06-30 09088040 2022-07-01 2023-06-30 09088040 frs-core:Non-currentFinancialInstruments 2023-06-30 09088040 frs-core:ShareCapital 2023-06-30 09088040 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 09088040
Blue Partition Ltd
ABRIDGED Financial Statements
For The Year Ended 30 June 2024
JR Accounts
Chartered Certified Accountants
164-166 High Road
Ilford
Essex
IG1 1LL
Contents
Page
Company Information 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Company Information
Director Mr Piotr Krzysztof Rosinski
Company Number 09088040
Registered Office 164-166 High Road
Ilford
Essex
IG1 1LL
Accountants JR Accounts
Chartered Certified Accountants
164-166 High Road
Ilford
Essex
IG1 1LL
Page 1
Page 2
Abridged Balance Sheet
Registered number: 09088040
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 35,086 35,031
35,086 35,031
CURRENT ASSETS
Stocks 3,520 3,140
Debtors 25,637 15,701
Cash at bank and in hand 1,094 -
30,251 18,841
Creditors: Amounts Falling Due Within One Year (41,426 ) (28,734 )
NET CURRENT ASSETS (LIABILITIES) (11,175 ) (9,893 )
TOTAL ASSETS LESS CURRENT LIABILITIES 23,911 25,138
Creditors: Amounts Falling Due After More Than One Year (14,275 ) (19,543 )
NET ASSETS 9,636 5,595
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 9,536 5,495
SHAREHOLDERS' FUNDS 9,636 5,595
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Page 3
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Piotr Krzysztof Rosinski
Director
13 January 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
The presentation currency of the financial statements is the Pound Sterling (£).

Blue Partition Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09088040 . The registered office is 164-166 High Road, Ilford, Essex, IG1 1LL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance method
Computer Equipment 25% on reducing balance method
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
The average number of employees, including the director, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Total
£
Cost
As at 1 July 2023 62,218
Additions 11,750
As at 30 June 2024 73,968
Depreciation
As at 1 July 2023 27,187
Provided during the period 11,695
As at 30 June 2024 38,882
Net Book Value
As at 30 June 2024 35,086
As at 1 July 2023 35,031
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
6. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 45,000 27,000
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