REGISTERED NUMBER: 13560671 (England and Wales)

Unaudited Financial Statements

for the Period 1 September 2023 to 28 February 2025

for

Blue Torso Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T L Burt

M Im

REGISTERED OFFICE:

2 Clifton Moor Business Village

James Nicolson Link

York

North Yorkshire

YO30 4XG

REGISTERED NUMBER:

13560671 (England and Wales)

ACCOUNTANTS:

Beckingtons

2 Clifton Moor Business

Village

James Nicolson Link

York

North Yorkshire

YO30 4XG

FIXED ASSETS

Tangible assets

4

1,302

1,071

CURRENT ASSETS

Stocks

5,234

-

Debtors

5

6

-

Cash at bank

29,955

51,383

35,195

51,383

CREDITORS

Amounts falling due within one year

6

7,312

11,477

NET CURRENT ASSETS

27,883

39,906

TOTAL ASSETS LESS CURRENT LIABILITIES

29,185

40,977

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

29,085

40,877

SHAREHOLDERS' FUNDS

29,185

40,977

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by:

T L Burt - Director

1.	STATUTORY INFORMATION

Blue Torso Ltd 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 September 2023

-

1,738

1,738

Additions

666

-

666

At 28 February 2025

666

1,738

2,404

DEPRECIATION

At 1 September 2023

-

667

667

Charge for period

167

268

435

At 28 February 2025

167

935

1,102

NET BOOK VALUE

At 28 February 2025

499

803

1,302

At 31 August 2023

-

1,071

1,071

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

31.8.23

£

£

Other debtors

6

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

31.8.23

£

£

Taxation and social security

6,340

10,492

Other creditors

972

985

7,312

11,477

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.25

31.8.23

value:

£

£

100

Ordinary

£1

100

100