BLOOBLOOM LIMITED


Directors	BERNSTEIN, David Alan
	MANAI, Abbas
	MANAI, Fares
	MUZYCZKA, Rachel Ruth
	WOLFSON, Andrew Daniel


Registered Address	242 Acklam Road
	Westbourne Studios
	London
	W10 5JJ


Registered Number	10846042 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Intangible assets	3		1,251,696		649,391
Tangible assets	4		1,103,183		1,389,398
			2,354,879		2,038,789
Current assets
Stocks	5	599,598		745,358
Debtors	6	557,226		650,041
Cash at bank and on hand		578,263		1,021,024
		1,735,087		2,416,423
Creditors amounts falling due within one year	7	(2,409,124)		(2,089,445)
Net current assets (liabilities)			(674,037)		326,978
Total assets less current liabilities			1,680,842		2,365,767
Creditors amounts falling due after one year	8		(214,080)		(207,393)
Provisions for liabilities	10		(85,936)		(14,944)
Net assets			1,380,826		2,143,430
Capital and reserves
Called up share capital			182		182
Share premium			5,986,685		5,986,685
Profit and loss account			(4,606,041)		(3,843,437)
Shareholders' funds			1,380,826		2,143,430

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 September 2025, and are signed on its behalf by:

MANAI, Abbas
Director
Registered Company No. 10846042

BLOOBLOOM LIMITED

Notes to the Financial Statements
for the year ended 31 December 2024

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Land and buildings	5
	Plant and machinery	5
	Office Equipment	5

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2024		2023
	Average number of employees during the year	53		49

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 January 24	649,391	649,391
Additions	602,305	602,305
At 31 December 24	1,251,696	1,251,696
Net book value
At 31 December 24	1,251,696	1,251,696
At 31 December 23	649,391	649,391

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 24	1,573,240	28,762	185,602	1,787,604
Additions	88,395	23,522	-	111,917
Disposals	(53,751)	-	(1,809)	(55,560)
At 31 December 24	1,607,884	52,284	183,793	1,843,961
Depreciation and impairment
At 01 January 24	303,430	12,409	82,367	398,206
Charge for year	320,862	6,494	37,121	364,477
On disposals	(21,242)	-	(663)	(21,905)
At 31 December 24	603,050	18,903	118,825	740,778
Net book value
At 31 December 24	1,004,834	33,381	64,968	1,103,183
At 31 December 23	1,269,810	16,353	103,235	1,389,398

5.	Stocks

	2024	2023
	£	£
Finished goods	599,598	745,358
Total	599,598	745,358

6.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	-	3,118
Other debtors	511,341	592,051
Prepayments and accrued income	45,885	54,872
Total	557,226	650,041

7.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	1,250,336	574,582
Bank borrowings and overdrafts	68,063	32,845
Finance lease and HP contracts	767	6,115
Other creditors	529,443	455,953
Accrued liabilities and deferred income	560,515	1,019,950
Total	2,409,124	2,089,445


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	33,418	40,561
Other creditors	180,662	166,832
Total	214,080	207,393

9.	Obligations under finance leases

		2024		2023
		£		£
	Finance lease and HP contracts	181,429		172,947

10.	Provisions for liabilities

	2024	2023
	£	£
Net deferred tax liability (asset)	54,381	14,944
Other provisions	31,555	-
Total	85,936	14,944

11.	Change in reporting period and impact on comparability
	For clarity on the comparative figures, the prior period consisted of 5 months only