Company No: 03842130 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	29.09.2024		30.09.2023
		£		£
Fixed assets
Tangible assets	3	1,271		1,694
		1,271		1,694
Current assets
Debtors	4	10,000		0
		10,000		0
Creditors: amounts falling due within one year	6	( 66,093)		( 53,020)
Net current liabilities		(56,093)		(53,020)
Total assets less current liabilities		(54,822)		(51,326)
Net liabilities		( 54,822)		( 51,326)
Capital and reserves
Called-up share capital	7	602		602
Profit and loss account		( 55,424 )		( 51,928 )
Total shareholders' deficit		( 54,822)		( 51,326)

For the financial period ending 29 September 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 financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Blue & Green Limited (registered number: 03842130) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

Susan Joyce Pritchard Director

29 September 2025

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Blue & Green Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 35 Ballards Lane, London, N3 1XW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Reporting period length

These financial statements cover the period 1 October 2023 to 29 September 2024. The previous year accounts were for the year ended 30 September 2023.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	Period from 01.10.2023 to 29.09.2024		Year ended 30.09.2023
	Number		Number
Monthly average number of persons employed by the company during the period, including directors	3		3

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 October 2023	12,441		12,441
At 29 September 2024	12,441		12,441
Accumulated depreciation
At 01 October 2023	10,747		10,747
Charge for the financial period	423		423
At 29 September 2024	11,170		11,170
Net book value
At 29 September 2024	1,271		1,271
At 30 September 2023	1,694		1,694

4. Debtors

	29.09.2024		30.09.2023
	£		£
Trade debtors	10,000		0

5. Cash and cash equivalents

	29.09.2024		30.09.2023
	£		£
Less: Bank overdrafts	( 15,002)		( 14,534)

6. Creditors: amounts falling due within one year

	29.09.2024		30.09.2023
	£		£
Bank overdrafts	15,002		14,534
Other taxation and social security	326		1,161
Other creditors	50,765		37,325
	66,093		53,020

7. Called-up share capital

	29.09.2024		30.09.2023
	£		£
Allotted, called-up and fully-paid
600 Ordinary shares of £ 1.00 each	600		600
1 Ordinary A share of £ 1.00	1		1
1 Ordinary B share of £ 1.00	1		1
	602		602