Registration number: 04970368

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