REGISTERED NUMBER: 06715957 (England and Wales)

UNAUDITED CESSATION FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2024 TO 31 AUGUST 2025

FOR

ARUBA BLUE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Bedford

REGISTERED OFFICE:

Gibson Booth Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

REGISTERED NUMBER:

06715957 (England and Wales)

ACCOUNTANTS:

Gibson Booth Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

BANKERS:

Santander

Bridle Road

Bootle

Liverpool

Merseyside

L30 4GB

CURRENT ASSETS

Debtors

5

-

1,486

Cash at bank

5,447

16,159

5,447

17,645

CREDITORS

Amounts falling due within one year

6

2,347

836

NET CURRENT ASSETS

3,100

16,809

TOTAL ASSETS LESS CURRENT LIABILITIES

3,100

16,809

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

3,000

16,709

SHAREHOLDERS' FUNDS

3,100

16,809

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 September 2025 and were signed by:

M Bedford - Director

1.	STATUTORY INFORMATION

Aruba Blue Limited 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT.

Turnover from the provision of accountancy services is recognised by reference to the stage of completion at the balance sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Fixtures and fittings

- 33% on cost

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - 1 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 November 2024

2,385

Disposals

(2,385

)

At 31 August 2025

-

DEPRECIATION

At 1 November 2024

2,385

Eliminated on disposal

(2,385

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 October 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.10.24

£

£

Other debtors

-

16

Tax

-

1,470

-

1,486

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.10.24

£

£

Trade creditors

-

147

Corporation tax

(301

)

-

Directors' current accounts

1,928

-

Accruals and deferred income

720

689

2,347

836

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.10.24

value:

£

£

100

Ordinary

£1

100

100