1 November 2023 v2025.46.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBPSC6436102023-11-012024-10-31SC6436102024-10-31SC6436102023-10-31SC643610core:WithinOneYear2024-10-31SC643610core:WithinOneYear2023-10-31SC643610core:ShareCapital2024-10-31SC643610core:ShareCapital2023-10-31SC643610core:RetainedEarningsAccumulatedLosses2024-10-31SC643610core:RetainedEarningsAccumulatedLosses2023-10-31SC643610bus:Director12023-11-012024-10-31SC643610bus:RegisteredOffice2023-11-012024-10-31SC6436102022-11-012023-10-31SC64361012023-11-012024-10-31SC643610countries:Scotland2023-11-012024-10-31SC643610bus:AuditExemptWithAccountantsReport2023-11-012024-10-31SC643610bus:PrivateLimitedCompanyLtd2023-11-012024-10-31SC643610bus:SmallEntities2023-11-012024-10-31SC643610bus:FullAccounts2023-11-012024-10-31
Company registration number:
SC643610
Blue Fox Publishing Ltd
Unaudited Filleted Financial Statements for the year ended
31 October 2024
Blue Fox Publishing Ltd
Statement of Financial Position
31 October 2024
20242023
Note££
Current assets    
Stocks
13,724
 
12,498
 
Debtors 5
1,263
 
1,464
 
Cash at bank and in hand
20,461
 
38,032
 
35,448
 
51,994
 
Creditors: amounts falling due within one year 6
(4,899
)
(9,806
)
Net current assets
30,549
 
42,188
 
Total assets less current liabilities 30,549   42,188  
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
30,449
 
42,088
 
Shareholders funds
30,549
 
42,188
 
For the year ending
31 October 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
25 July 2025
, and are signed on behalf of the board by:
S Birks
Director
Company registration number:
SC643610
Blue Fox Publishing Ltd
Notes to the Financial Statements
Year ended
31 October 2024

1 General information

The company is a private company limited by shares and is registered in Scotland. The address of the registered office is
5 South Charlotte Street
,
Edinburgh
,
EH2 4AN
, Scotland.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

4 Average number of employees

The average number of persons employed by the company during the year was
2
(2023:
2.00
).

5 Debtors

20242023
££
Other debtors
1,263
 
1,464
 

6 Creditors: amounts falling due within one year

20242023
££
Taxation and social security
(823
)
4,423
 
Other creditors
5,722
 
5,383
 
4,899
 
9,806