Blue Light Publishing Limited

Blue Light Publishing Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	6,198	7,748
Investments	4	40	40
		6,238	7,788
Current assets
Stocks	5	3,000	3,000
Debtors: amounts falling due within one year	6	125,922	169,571
Cash at bank and in hand		678,746	638,712
		807,668	811,283
Creditors: amount falling due within one year	7	(134,441)	(147,057)
Net current assets		673,227	664,226

Total assets less current liabilities		679,465	672,014
Net assets		679,465	672,014

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		679,365	671,914
Shareholders' funds		679,465	672,014

For the year ended 31 March 2025 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 accounts for the year in question 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 accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 30 September 2025 and were signed on its behalf by:

-------------------------------
G H Williams
Director

Blue Light Publishing Limited
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Blue Light Publishing Limited is a private company, limited by shares, registered in England and Wales, registration number 05970660, registration address High Mead, Old Road, Llansteffan, Carmarthen, SA33 5JN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

20% Reducing Balance

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 9 (2024 : 9).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 April 2024	36,838	36,838
Additions	-	-
Disposals	-	-
At 31 March 2025	36,838	36,838
Depreciation
At 01 April 2024	29,090	29,090
Charge for year	1,550	1,550
On disposals	-	-
At 31 March 2025	30,640	30,640
Net book values
Closing balance as at 31 March 2025	6,198	6,198
Opening balance as at 01 April 2024	7,748	7,748

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 April 2024	40	40
Additions	-	-
Disposals	-	-
At 31 March 2025	40	40

Stocks

	2025 £		2024 £
Stocks	3,000		3,000
	3,000		3,000

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	104,037	123,952
Prepayments & Accrued Income	1,044	1,034
Other Debtors	20,841	18,855
Directors' Current Accounts	-	25,730
	125,922	169,571

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	5,000	9,196
Taxation & Social Security	111,313	132,920
Accrued Expenses	4,100	3,930
Other Creditors	537	1,011
Directors' Current Accounts	13,491	-
	134,441	147,057

Share Capital

Allotted, called up and fully paid	2025 £	2024 £
35 Ordinary A shares of £1.00 each	35	35
35 Ordinary B shares of £1.00 each	35	35
15 Ordinary C shares of £1.00 each	15	15
15 Ordinary D shares of £1.00 each	15	15
	100	100

Registered Number: 05970660
England and Wales
BLUE LIGHT PUBLISHING LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025