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BLUE HOUR COMMUNICATIONS LIMITED

Registered Number
07942725
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

BLUE HOUR COMMUNICATIONS LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

C M A Barry

Registered Address

10 Queen Street Place
London
EC4R 1AG

Registered Number

07942725 (England and Wales)
BLUE HOUR COMMUNICATIONS LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Current assets
Debtors43,5988,927
Cash at bank and on hand45,166115,478
48,764124,405
Creditors amounts falling due within one year5(38,298)(52,128)
Net current assets (liabilities)10,46672,277
Total assets less current liabilities10,46672,277
Net assets10,46672,277
Capital and reserves
Called up share capital11
Profit and loss account10,46572,276
Shareholders' funds10,46672,277
The financial statements were approved and authorised for issue by the Director on 11 August 2025, and are signed on its behalf by:
C M A Barry
Director
Registered Company No. 07942725
BLUE HOUR COMMUNICATIONS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company. Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Nonmonetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.
Revenue from sale of goods
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Revenue from rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: - the amount of revenue can be measured reliably; - it is probably that the Company will receive the consideration due under the contract; - the stage of completion of the contract at the end of the reporting period can be measured reliably; and - the costs incurred and the costs to complete the contract can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Office Equipment4
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
2.Average number of employees

20252024
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 April 241,6211,621
At 31 March 251,6211,621
Depreciation and impairment
At 01 April 241,6211,621
At 31 March 251,6211,621
Net book value
At 31 March 25--
At 31 March 24--
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables3,0558,319
Other debtors543608
Total3,5988,927
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables1162,570
Taxation and social security1,7738,603
Other creditors34,00938,030
Accrued liabilities and deferred income2,4002,925
Total38,29852,128
6.Pension commitments
The company operates a defined contribution pension scheme for the directors and senior employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £0 (2024 - £0) were due to the fund. They are included in other creditors.
7.Related party transactions
Included in creditors is an amount due to the director of the company of £34,009 (2024: £38,030). The loan is interest free and repayable on demand.