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Company No: 07761676 (England and Wales)

BLUE INSIGNIA LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
PAGES FOR FILING WITH THE REGISTRAR

BLUE INSIGNIA LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024

Contents

BLUE INSIGNIA LIMITED

COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
BLUE INSIGNIA LIMITED

COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
DIRECTORS Mr A Ricioppo
Mr C Ricioppo
Mrs L Ricioppo
REGISTERED OFFICE Glendale
Blackburn Road
Egerton
BL7 9RZ
United Kingdom
COMPANY NUMBER 07761676 (England and Wales)
CHARTERED ACCOUNTANTS MHA
Richard House
9 Winckley Square
Preston
PR1 3HP
United Kingdom
BLUE INSIGNIA LIMITED

BALANCE SHEET

AS AT 30 SEPTEMBER 2024
BLUE INSIGNIA LIMITED

BALANCE SHEET (continued)

AS AT 30 SEPTEMBER 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 195,520 212,587
195,520 212,587
Current assets
Debtors 4 104,358 95,488
Cash at bank and in hand 306,044 317,813
410,402 413,301
Creditors: amounts falling due within one year 5 ( 117,167) ( 149,978)
Net current assets 293,235 263,323
Total assets less current liabilities 488,755 475,910
Creditors: amounts falling due after more than one year 6 ( 58,749) ( 82,571)
Provision for liabilities 7 ( 8,890) ( 13,157)
Net assets 421,116 380,182
Capital and reserves
Called-up share capital 8 100 100
Profit and loss account 421,016 380,082
Total shareholders' funds 421,116 380,182

For the financial year ending 30 September 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Blue Insignia Limited (registered number: 07761676) were approved and authorised for issue by the Board of Directors on 07 May 2025. They were signed on its behalf by:

Mr A Ricioppo
Director
BLUE INSIGNIA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
BLUE INSIGNIA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Blue Insignia Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Glendale, Blackburn Road, Egerton, BL7 9RZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings 50 years straight line
Plant and machinery etc. 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 3 3

3. Tangible assets

Land and buildings Plant and machinery etc. Total
£ £ £
Cost
At 01 October 2023 168,659 133,111 301,770
At 30 September 2024 168,659 133,111 301,770
Accumulated depreciation
At 01 October 2023 15,179 74,004 89,183
Charge for the financial year 3,373 13,694 17,067
At 30 September 2024 18,552 87,698 106,250
Net book value
At 30 September 2024 150,107 45,413 195,520
At 30 September 2023 153,480 59,107 212,587

4. Debtors

2024 2023
£ £
Trade debtors 102,993 94,424
Other debtors 1,365 1,064
104,358 95,488

5. Creditors: amounts falling due within one year

2024 2023
£ £
Trade creditors 12,175 20,502
Taxation and social security 44,416 63,577
Obligations under finance leases and hire purchase contracts 23,861 24,076
Other creditors 36,715 41,823
117,167 149,978

6. Creditors: amounts falling due after more than one year

2024 2023
£ £
Obligations under finance leases and hire purchase contracts 58,749 82,571

There are no amounts included above in respect of which any security has been given by the small entity.

7. Provision for liabilities

2024 2023
£ £
Deferred tax 8,890 13,157

8. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
30 A Ordinary Shares shares of £ 1.00 each 30 30
10 D Ordinary Shares shares of £ 1.00 each 10 10
30 C Ordinary Shares shares of £ 1.00 each 30 30
30 B Ordinary Shares shares of £ 1.00 each 30 30
100 100