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REGISTERED NUMBER: 07417440 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

BLUELINE COMPUTING LIMITED

BLUELINE COMPUTING LIMITED (REGISTERED NUMBER: 07417440)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 9

BLUELINE COMPUTING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTORS: A Marmoy
M Marmoy





REGISTERED OFFICE: 33 Lynmouth Drive
Wigston
Wigston
Leicestershire
LE18 1BP





REGISTERED NUMBER: 07417440 (England and Wales)





ACCOUNTANTS: PWH Accountancy Ltd
The Counting House
High Street
Lutterworth
Leicestershire
LE17 4AY

BLUELINE COMPUTING LIMITED (REGISTERED NUMBER: 07417440)

BALANCE SHEET
31 OCTOBER 2024

31.10.24 31.10.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 27,587 36,782
Tangible assets 5 65 1,000
27,652 37,782

CURRENT ASSETS
Debtors 6 40,553 29,539
Cash at bank 19,794 35,102
60,347 64,641
CREDITORS
Amounts falling due within one year 7 44,338 51,748
NET CURRENT ASSETS 16,009 12,893
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,661

50,675

CREDITORS
Amounts falling due after more than one
year

8

(2,968

)

(6,872

)

PROVISIONS FOR LIABILITIES 9 (16 ) (190 )
NET ASSETS 40,677 43,613

CAPITAL AND RESERVES
Called up share capital 10 102 102
Retained earnings 11 40,575 43,511
SHAREHOLDERS' FUNDS 40,677 43,613

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

BLUELINE COMPUTING LIMITED (REGISTERED NUMBER: 07417440)

BALANCE SHEET - continued
31 OCTOBER 2024


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 Board of Directors and authorised for issue on 22 May 2025 and were signed on its behalf by:




A Marmoy - Director



M Marmoy - Director


BLUELINE COMPUTING LIMITED (REGISTERED NUMBER: 07417440)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1. STATUTORY INFORMATION

Blueline Computing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Critical accounting judgements and key sources of estimation uncertainty
In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant, Actual results may differ from these estimates.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue comprises the fair value of the consideration received or receivable for the rendering of services in the ordinary course of the company's activities. Revenue is shown net of VAT and trade discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities. The amount of revenue is not considered to be reliably measurable until all contingencies relating to the sale have been resolved. The company bases its estimates on historical results, taking into consideration the type of customer, the type of transaction and the specifics of each arrangement.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of nine years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on reducing balance
Computer equipment - 25% on cost

BLUELINE COMPUTING LIMITED (REGISTERED NUMBER: 07417440)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
Financial assets
Receivables are stated at amortised cost using the effective interest rate method. A provision for impairment of receivables is established where there is objective evidence that the company will not be able to collect all amounts due according to the original terms of payment. Receivables are considered for impairment on a case by case basis and any provision is based on the directors' assessment of the amount recoverable on each receivable.

Financial liabilities
The company's financial liabilities include trade and other payables, which are measured at amortised cost using the effective interest rate method. Financial liabilities are recognised when the company becomes a party to the contractual agreements of the instrument. Interest-related charges are recognised as an expense in the period in which they are incurred.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less, and bank overdrafts.

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 3 (2023 - 3 ) .

BLUELINE COMPUTING LIMITED (REGISTERED NUMBER: 07417440)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 82,757
AMORTISATION
At 1 November 2023 45,975
Amortisation for year 9,195
At 31 October 2024 55,170
NET BOOK VALUE
At 31 October 2024 27,587
At 31 October 2023 36,782

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 November 2023
and 31 October 2024 1,875 8,053 9,928
DEPRECIATION
At 1 November 2023 1,788 7,140 8,928
Charge for year 22 913 935
At 31 October 2024 1,810 8,053 9,863
NET BOOK VALUE
At 31 October 2024 65 - 65
At 31 October 2023 87 913 1,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 29,230 29,139
Directors' current accounts 10,923 -
Prepayments 400 400
40,553 29,539

BLUELINE COMPUTING LIMITED (REGISTERED NUMBER: 07417440)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans and overdrafts 4,079 4,079
Trade creditors 1,562 6,283
Tax 6,803 7,931
Social security and other taxes 640 219
Pension control 30 -
VAT 8,410 10,065
Other creditors 9,771 3,938
Directors' current accounts 12,443 18,683
Accruals and deferred income 600 550
44,338 51,748

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.24 31.10.23
£    £   
Bank loans - 1-2 years 2,968 4,139
Bank loans - 2-5 years - 2,733
2,968 6,872

9. PROVISIONS FOR LIABILITIES
31.10.24 31.10.23
£    £   
Deferred tax 16 190

Deferred
tax
£   
Balance at 1 November 2023 190
Provided during year (174 )
Balance at 31 October 2024 16

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.24 31.10.23
value: £    £   
100 Ordinary 1 100 100
2 A Ordinary £1 2 2
102 102

BLUELINE COMPUTING LIMITED (REGISTERED NUMBER: 07417440)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

11. RESERVES
Retained
earnings
£   

At 1 November 2023 43,511
Profit for the year 19,064
Dividends (22,000 )
At 31 October 2024 40,575

12. RELATED PARTY DISCLOSURES

During the year, total dividends of £22,000 were paid to the directors .

As at 31 October 2024, there is a balance due from the director, A Marrmoy, of £10,922 (2023 £240 due to the director) and a balance of £12,443 (2023 £18,443) due to M Marmoy, which amounts are included within creditors on the balance sheet.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BLUELINE COMPUTING LIMITED

The following reproduces the text of the report prepared for the directors 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 Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Blueline Computing Limited for the year ended 31 October 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Blueline Computing Limited, as a body, in accordance with the terms of our engagement letter dated 7 June 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Blueline Computing Limited and state those matters that we have agreed to state to the Board of Directors of Blueline Computing Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blueline Computing Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Blueline Computing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Blueline Computing Limited. You consider that Blueline Computing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Blueline Computing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






PWH Accountancy Ltd
The Counting House
High Street
Lutterworth
Leicestershire
LE17 4AY


22 May 2025