REGISTERED NUMBER: OC450828 (England and Wales)

Financial Statements

for the period

31st January 2024 to 31st December 2024

for

BLUE MOUNTAIN AGENCY LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DESIGNATED MEMBERS:

Bluemountain Inc

T Pedegaye

REGISTERED OFFICE:

103 Farringdon Road

London

EC1R 3BS

REGISTERED NUMBER:

OC450828 (England and Wales)

AUDITORS:

TC Group

Statutory Auditor

Office: Croydon - TC SWP

3rd Floor, Suffolk House

George Street

Croydon

CR0 0YN

FIXED ASSETS

Tangible assets

4

5,885

CURRENT ASSETS

Debtors

5

665,294

Cash at bank

469,996

1,135,290

CREDITORS

Amounts falling due within one year

6

69,589

NET CURRENT ASSETS

1,065,701

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

1,071,586

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

1,071,586

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

1,071,586

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 18th March 2025 and were signed by:

T Pedegaye - Designated member

1.	STATUTORY INFORMATION

Blue Mountain Agency LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared in British Pound Sterling (£), the functional currency or the entity, and the monetary amounts in these financial statements have been round to the nearest £.

Turnover

Turnover represents net invoiced sales of online advertising services.

Turnover from a contract to provide services is recognised in the period in which the services are provided when all of the following conditions are satisfied:

- the amount of turnover can be measure reliably

- it is probable that the company will receive the consideration due under the contract; and

- the stage of completion of the service at the end of the reporting period can be measured reliably.

Tangible fixed assets

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

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at the transaction price.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

3.	EMPLOYEE INFORMATION

The average number of employees during the period was NIL.

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

5,885

At 31st December 2024

5,885

NET BOOK VALUE

At 31st December 2024

5,885

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

171,586

Prepayments and accrued income

493,708

665,294

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

14,692

Other creditors

20,558

Accruals and deferred income

34,339

69,589

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans due to members are subordinated to unsecured creditors. Other debts due to members rank pari passu with unsecured creditors. No protection is offered by members to creditors in excess of capital or loans already contributed to the LLP.

8.	AUDITORS' INFORMATION

The Report of the Auditors was unqualified.

Patrick du Cassé (Senior Statutory Auditor)

for and on behalf of TC Group

The audit report provided to the members of EmailClub LLP on the financial statements for the period ended 31st December 2024 was not qualified.

The audit report was signed by Patrick duCassé (Senior Statutory Auditor) for and on behalf of TC Group, Statutory Auditor.