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REGISTERED NUMBER: 13073628 (England and Wales)













FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BLUE OCEAN AIR HYGIENE LTD

BLUE OCEAN AIR HYGIENE LTD (REGISTERED NUMBER: 13073628)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BLUE OCEAN AIR HYGIENE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTOR: Mr A J P Abraham



REGISTERED OFFICE: Units 4&5 Signal Buildings
Brunel Road
Newton Abbot
Devon
TQ12 4PB



REGISTERED NUMBER: 13073628 (England and Wales)



ACCOUNTANTS: Marsland Nash Associates
Chartered Tax Advisers, Accountants
and Business Consultants
Vantage Point House
Silverhills Road
Decoy Industrial Estate
Newton Abbot
Devon
TQ12 5ND



BANKERS: Lloyds Bank
1 Ledd Street
Chelmsford
Essex
CM1 1JS

BLUE OCEAN AIR HYGIENE LTD (REGISTERED NUMBER: 13073628)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 13,639 16,651

CURRENT ASSETS
Stocks 5 1,650 1,800
Debtors 6 20,026 8,498
Cash at bank 12,506 6,326
34,182 16,624
CREDITORS
Amounts falling due within one year 7 19,213 17,853
NET CURRENT ASSETS/(LIABILITIES) 14,969 (1,229 )
TOTAL ASSETS LESS CURRENT LIABILITIES 28,608 15,422

PROVISIONS FOR LIABILITIES 3,561 3,561
NET ASSETS 25,047 11,861

CAPITAL AND RESERVES
Called up share capital 99 99
Retained earnings 24,948 11,762
SHAREHOLDERS' FUNDS 25,047 11,861

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

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

The director acknowledges his 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 April 2025 and were signed by:



Mr A J P Abraham - Director


BLUE OCEAN AIR HYGIENE LTD (REGISTERED NUMBER: 13073628)

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


1. STATUTORY INFORMATION

Blue Ocean Air Hygiene Ltd 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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

BLUE OCEAN AIR HYGIENE LTD (REGISTERED NUMBER: 13073628)

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


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2024 16,870 2,438 11,229 3,484 34,021
Additions - 773 - 600 1,373
At 31 December 2024 16,870 3,211 11,229 4,084 35,394
DEPRECIATION
At 1 January 2024 7,902 627 6,492 2,349 17,370
Charge for year 1,793 388 1,184 1,020 4,385
At 31 December 2024 9,695 1,015 7,676 3,369 21,755
NET BOOK VALUE
At 31 December 2024 7,175 2,196 3,553 715 13,639
At 31 December 2023 8,968 1,811 4,737 1,135 16,651

5. STOCKS
2024 2023
£    £   
Stocks 1,650 1,800

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 19,451 7,619
Other debtors 33 413
Prepayments 542 466
20,026 8,498

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 192 4,877
Tax 8,548 2,943
VAT 4,923 5,198
Other creditors 11 2,008
Directors' current accounts 3,612 1,010
Accrued expenses 1,927 1,817
19,213 17,853

BLUE OCEAN AIR HYGIENE LTD (REGISTERED NUMBER: 13073628)

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


8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

2024 2023
£    £   
Mr A J P Abraham
Balance outstanding at start of year (1,010 ) 5,319
Amounts advanced 17,710 6,368
Amounts repaid (20,312 ) (12,697 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (3,612 ) (1,010 )

Mr J W Armour
Balance outstanding at start of year - 6,500
Amounts advanced - 10,020
Amounts repaid - (16,520 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Loans are unsecured, interest free and repayable on demand.

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £20,000 (2023 - £25,394) were paid to the directors .