| Blue 2 Solutions Limited |
| Registered number: |
10676154 |
| Balance Sheet |
| as at 29 August 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Current assets |
| Debtors |
3 |
|
243 |
|
|
347 |
| Cash at bank and in hand |
|
|
- |
|
|
5,035 |
|
|
|
243 |
|
|
5,382 |
|
| Creditors: amounts falling due within one year |
4 |
|
- |
|
|
(1,836) |
|
| Net current assets |
|
|
|
243 |
|
|
3,546 |
|
| Total assets less current liabilities |
|
|
|
243 |
|
|
3,546 |
|
| Creditors: amounts falling due after more than one year |
5 |
|
|
(7,365) |
|
|
(7,654) |
|
|
|
| Net liabilities |
|
|
|
(7,122) |
|
|
(4,108) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
(7,222) |
|
|
(4,208) |
|
| Shareholders' funds |
|
|
|
(7,122) |
|
|
(4,108) |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| N Mannion |
| Director |
| Approved by the board on 22 September 2025 |
|
| Blue 2 Solutions Limited |
| Notes to the Accounts |
| for the period from 1 April 2024 to 29 August 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
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. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. Current and deferred tax assets and liabilities are not discounted. |
|
|
Government grants |
|
The company has benefitted from a bounce back loan of £25,000 with 100% government guarantee and no loan repayments in the first 12 months. Any interest or fees due in the first 12 months are paid by the government. |
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Other debtors |
243 |
|
347 |
|
|
|
|
|
|
|
|
|
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans and overdrafts |
- |
|
1,729 |
|
Taxation and social security costs |
- |
|
107 |
|
|
|
|
|
|
- |
|
1,836 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
7,365 |
|
7,654 |
|
Other creditors |
- |
|
- |
|
|
|
|
|
|
7,365 |
|
7,654 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Loans to directors |
|
Description and conditions |
B/fwd |
Paid |
Repaid |
C/fwd |
| £ |
£ |
£ |
£ |
|
N Mannion |
|
Directors current account |
- |
|
5,000 |
|
(5,000) |
|
- |
|
|
|
- |
|
5,000 |
|
(5,000) |
|
- |
|
|
|
|
|
|
|
|
|
|
The directors current accounts was cleared on 20 August 2025 |
|
|
| 7 |
Controlling party |
|
|
The company is owned and controlled by the directors. |
|
|
| 8 |
Other information |
|
|
Blue 2 Solutions Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
12 Hopkins Field |
|
Bowdon |
|
Altrincham |
|
WA14 3AL |