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REGISTERED NUMBER: NI650673 (Northern Ireland)















Unaudited Financial Statements for the Year Ended 28 February 2025

for

BLUEMOON SYSTEMS AND SOFTWARE LTD.

BLUEMOON SYSTEMS AND SOFTWARE LTD. (Registered number: NI650673)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company Information 1

Report of the Accountants 2

Balance Sheet 3

Notes to the Financial Statements 5


BLUEMOON SYSTEMS AND SOFTWARE LTD.

Company Information
for the Year Ended 28 February 2025







DIRECTOR: J A DOHERTY



REGISTERED OFFICE: 1a Stockdam Road
Lisburn
Co. Antrim
BT28 3SD



REGISTERED NUMBER: NI650673 (Northern Ireland)



ACCOUNTANTS: Henderson & Co
Chartered Certified Accountants
15 Killuney Drive
Armagh
Co. Armagh
BT60 1AY



BANKERS: Ulster Bank Ltd
20 William Street
Cookstown
Co.Tyrone
BT80 8ND

BLUEMOON SYSTEMS AND SOFTWARE LTD.

Report of the Accountants to the Director of
BLUEMOON SYSTEMS AND SOFTWARE LTD.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 28 February 2025 set out on pages four to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Henderson & Co
Chartered Certified Accountants
15 Killuney Drive
Armagh
Co. Armagh
BT60 1AY


14 May 2025

BLUEMOON SYSTEMS AND SOFTWARE LTD. (Registered number: NI650673)

Balance Sheet
28 February 2025

28.2.25 29.2.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,463 1,626

CURRENT ASSETS
Debtors 5 1,554 1,596
Cash at bank 31,705 18,965
33,259 20,561
CREDITORS
Amounts falling due within one year 6 12,932 10,409
NET CURRENT ASSETS 20,327 10,152
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,790

11,778

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 8 21,789 11,777
SHAREHOLDERS' FUNDS 21,790 11,778

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BLUEMOON SYSTEMS AND SOFTWARE LTD. (Registered number: NI650673)

Balance Sheet - continued
28 February 2025


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 May 2025 and were signed by:





J A DOHERTY - Director


BLUEMOON SYSTEMS AND SOFTWARE LTD. (Registered number: NI650673)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

BLUEMOON SYSTEMS AND SOFTWARE LTD. is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
The Company is not registered for VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 10% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

BLUEMOON SYSTEMS AND SOFTWARE LTD. (Registered number: NI650673)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 March 2024
and 28 February 2025 2,702
DEPRECIATION
At 1 March 2024 1,076
Charge for year 163
At 28 February 2025 1,239
NET BOOK VALUE
At 28 February 2025 1,463
At 29 February 2024 1,626

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Trade debtors 1,554 1,596

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Tax 10,156 8,142
Social security and other taxes 109 111
Directors' current accounts 2,081 1,592
Accrued expenses 586 564
12,932 10,409

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28.2.25 29.2.24
value: £    £   
1 Ordinary 1 1 1

BLUEMOON SYSTEMS AND SOFTWARE LTD. (Registered number: NI650673)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

8. RESERVES
Retained
earnings
£   

At 1 March 2024 11,777
Profit for the year 42,212
Dividends (32,200 )
At 28 February 2025 21,789