Blue Nine Design Ltd 04970368 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is specialised design activities. Digita Accounts Production Advanced 6.30.9574.0 true 04970368 2024-04-01 2025-03-31 04970368 2025-03-31 04970368 core:RetainedEarningsAccumulatedLosses 2025-03-31 04970368 core:RevaluationReserve 2025-03-31 04970368 core:ShareCapital 2025-03-31 04970368 core:CurrentFinancialInstruments 2025-03-31 04970368 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 04970368 core:FurnitureFittingsToolsEquipment 2025-03-31 04970368 core:LandBuildings 2025-03-31 04970368 core:MotorVehicles 2025-03-31 04970368 bus:SmallEntities 2024-04-01 2025-03-31 04970368 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 04970368 bus:FilletedAccounts 2024-04-01 2025-03-31 04970368 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04970368 bus:RegisteredOffice 2024-04-01 2025-03-31 04970368 bus:CompanySecretaryDirector2 2024-04-01 2025-03-31 04970368 bus:Director1 2024-04-01 2025-03-31 04970368 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04970368 bus:Agent1 2024-04-01 2025-03-31 04970368 core:ComputerEquipment 2024-04-01 2025-03-31 04970368 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 04970368 core:LandBuildings 2024-04-01 2025-03-31 04970368 core:MotorVehicles 2024-04-01 2025-03-31 04970368 core:OfficeEquipment 2024-04-01 2025-03-31 04970368 countries:EnglandWales 2024-04-01 2025-03-31 04970368 2024-03-31 04970368 core:FurnitureFittingsToolsEquipment 2024-03-31 04970368 core:LandBuildings 2024-03-31 04970368 core:MotorVehicles 2024-03-31 04970368 2023-04-01 2024-03-31 04970368 2024-03-31 04970368 core:RetainedEarningsAccumulatedLosses 2024-03-31 04970368 core:RevaluationReserve 2024-03-31 04970368 core:ShareCapital 2024-03-31 04970368 core:CurrentFinancialInstruments 2024-03-31 04970368 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 04970368 core:FurnitureFittingsToolsEquipment 2024-03-31 04970368 core:LandBuildings 2024-03-31 04970368 core:MotorVehicles 2024-03-31 iso4217:GBP xbrli:pure

Registration number: 04970368

Blue Nine Design Ltd
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Blue Nine Design Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Blue Nine Design Ltd

Company Information

Directors | M H Brooks Y H V Forbes-Winslow

Company secretary | Y H V Forbes-Winslow

Registered office | Highlands Church Street Old Heathfield Heathfield East Sussex TN21 9AJ

Accountants | Manningtons 8 High Street Heathfield East Sussex TN21 8LS

Blue Nine Design Ltd

(Registration number: 04970368)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 399,714 | 405,339
Investment property | 5 | 46,000 | 46,000
|  | 445,714 | 451,339
Current assets |  |  |
Cash at bank and in hand |  | 646,647 | 676,392
Creditors: Amounts falling due within one year | 7 | (17,483) | (12,801)
Net current assets |  | 629,164 | 663,591
Net assets |  | 1,074,878 | 1,114,930
Capital and reserves |  |  |
Called up share capital |  | 1,000 | 1,000
Revaluation reserve |  | 14,200 | 14,200
Retained earnings |  | 1,059,678 | 1,099,730
Shareholders' funds |  | 1,074,878 | 1,114,930

For the financial year ending 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 October 2025 and signed on its behalf by:

Blue Nine Design Ltd

(Registration number: 04970368)
Balance Sheet as at 31 March 2025

......................................... M H Brooks Director
......................................... Y H V Forbes-Winslow Company secretary and director

Blue Nine Design Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Highlands Church Street
Old Heathfield
Heathfield
East Sussex
TN21 9AJ

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is the Pound Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Blue Nine Design Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office Equipment | 33.33% Reducing Balance
Computer Equipment | 33.33% Reducing Balance

Other investments

Other investments are carried at fair value, derived from the current market prices for comparable assets. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Blue Nine Design Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2024 | 385,000 | 9,968 | 44,000 | 438,968
At 31 March 2025 | 385,000 | 9,968 | 44,000 | 438,968
Depreciation
At 1 April 2024 | - | 8,191 | 25,438 | 33,629
Charge for the year | - | 984 | 4,641 | 5,625
At 31 March 2025 | - | 9,175 | 30,079 | 39,254
Carrying amount
At 31 March 2025 | 385,000 | 793 | 13,921 | 399,714
At 31 March 2024 | 385,000 | 1,777 | 18,562 | 405,339

Included within the net book value of land and buildings above is £385,000 (2024 - £385,000) in respect of freehold land and buildings.

5 | Other investments

| 2025 £
At 1 April | 46,000
At 31 March | 46,000

There has been no valuation of other investments by an independent valuer.

6 | Debtors

| 2025 £ | 2024 £
| - | -

Blue Nine Design Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 4,680 | -
Taxation and social security | 122 | 121
Director loan account | 12,681 | 12,680
| 17,483 | 12,801