Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 38 2024-04-01 true false Production and sale of printed balloons and carnival novelties and the screen printing of promotional and advertising goods.39 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01400618 2024-04-01 2025-03-31 01400618 2023-04-01 2024-03-31 01400618 2025-03-31 01400618 2024-03-31 01400618 c:Director1 2024-04-01 2025-03-31 01400618 d:PlantMachinery 2024-04-01 2025-03-31 01400618 d:PlantMachinery 2025-03-31 01400618 d:PlantMachinery 2024-03-31 01400618 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 01400618 d:MotorVehicles 2024-04-01 2025-03-31 01400618 d:MotorVehicles 2025-03-31 01400618 d:MotorVehicles 2024-03-31 01400618 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 01400618 d:FurnitureFittings 2024-04-01 2025-03-31 01400618 d:FurnitureFittings 2025-03-31 01400618 d:FurnitureFittings 2024-03-31 01400618 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 01400618 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 01400618 d:CurrentFinancialInstruments 2025-03-31 01400618 d:CurrentFinancialInstruments 2024-03-31 01400618 d:Non-currentFinancialInstruments 2025-03-31 01400618 d:Non-currentFinancialInstruments 2024-03-31 01400618 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 01400618 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 01400618 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 01400618 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 01400618 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-03-31 01400618 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-03-31 01400618 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-03-31 01400618 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-03-31 01400618 d:ShareCapital 2025-03-31 01400618 d:ShareCapital 2024-03-31 01400618 d:RetainedEarningsAccumulatedLosses 2025-03-31 01400618 d:RetainedEarningsAccumulatedLosses 2024-03-31 01400618 c:OrdinaryShareClass1 2024-04-01 2025-03-31 01400618 c:OrdinaryShareClass1 2025-03-31 01400618 c:OrdinaryShareClass1 2024-03-31 01400618 c:FRS102 2024-04-01 2025-03-31 01400618 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 01400618 c:FullAccounts 2024-04-01 2025-03-31 01400618 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 01400618 d:WithinOneYear 2025-03-31 01400618 d:WithinOneYear 2024-03-31 01400618 d:HirePurchaseContracts d:WithinOneYear 2025-03-31 01400618 d:HirePurchaseContracts d:WithinOneYear 2024-03-31 01400618 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-03-31 01400618 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-03-31 01400618 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 01400618 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 01400618 d:RetirementBenefitObligationsDeferredTax 2025-03-31 01400618 d:RetirementBenefitObligationsDeferredTax 2024-03-31 01400618 2 2024-04-01 2025-03-31 01400618 6 2024-04-01 2025-03-31 01400618 7 2024-04-01 2025-03-31 01400618 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 01400618 B-LOONY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
B-LOONY LIMITED REGISTERED NUMBER: 01400618 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 281,715 |  | 220,037
|  |  | 281,715 |  | 220,037
Current assets |  |  |  |  |
Stocks | 6 | 307,723 |  | 232,619 |
Debtors: amounts falling due within one year | 7 | 1,921,200 |  | 1,736,041 |
Cash at bank and in hand | 8 | 271,456 |  | 125,556 |
|  | 2,500,379 |  | 2,094,216 |
Current Liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 9 | (922,460) |  | (744,649) |
Total assets less current liabilities |  |  | 1,859,634 |  | 1,569,604
Creditors: amounts falling due after more than one year | 10 |  | (177,309) |  | (158,949)
Provisions for liabilities |  |  |  |  |
Deferred tax | 13 | (59,800) |  | (44,377) |
|  |  | (59,800) |  | (44,377)
Net assets |  |  | 1,622,525 |  | 1,366,278
Capital and reserves |  |  |  |  |
Called up share capital | 14 |  | 15,000 |  | 15,000
Profit and loss account |  |  | 1,607,525 |  | 1,351,278
|  |  | 1,622,525 |  | 1,366,278
Page 1
B-LOONY LIMITED REGISTERED NUMBER: 01400618 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
J H Clephan
Director
Date: 16 October 2025
The notes on pages 3 to 12 form part of these financial statements. Page 2
B-LOONY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
B-Loony Holdings Limited is a private company limited by shares, registered in England and Wales. The company's registered office address is Unit 2, Cape House, 105 Bellingdon Road, Chesham, Buckinghamshire, HP5 2HQ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by B-Loony Trustees Limited, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Turnover
Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts. Revenue is recognised on the delivery of goods and services to customers.
| 2.4 | Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line or reducing balance method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | reducing balance and 25% straight line
|  |  |  | Motor vehicles | - | 25% | straight line (fully depreciated)
|  |  |  | Fixtures and fittings | - | 10% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Investments
Investments held as fixed assets are shown at cost less any provision for impairment. Page 3
B-LOONY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Leasing and hire purchase
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the lease term.
| 2.7 | Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | 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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Page 4
B-LOONY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.13 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.14 | Holiday pay accrual
A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the balance sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the balance sheet date.
| 2.15 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.16 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 5
B-LOONY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.17 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation. Increases in provisions are generally charged as an expense to profit or loss.
| 2.18 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred taxation is provided using the liability method at the most appropriate rate of tax in respect of timing differences between profits computed for tax purposes and profits stated in the accounts to the extent that, in the opinion of the directors, those differences will give rise to significant tax liabilities in the future.
3. | Employees
| The average monthly number of employees, including directors, during the year was 39 (2024 - 38).
Page 6
B-LOONY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2024 | 894,400 | 22,065 | 344,161 | 1,260,626
| Additions | 156,893 | - | - | 156,893
| Disposals | (28,049) | - | - | (28,049)
| At 31 March 2025 | 1,023,244 | 22,065 | 344,161 | 1,389,470
| Depreciation |  |  |  |
| At 1 April 2024 | 722,246 | 22,065 | 296,278 | 1,040,589
| Charge for the year on owned assets | 80,887 | - | 8,315 | 89,202
| Disposals | (22,036) | - | - | (22,036)
| At 31 March 2025 | 781,097 | 22,065 | 304,593 | 1,107,755
| Net book value |  |  |  |
| At 31 March 2025 | 242,147 | - | 39,568 | 281,715
| At 31 March 2024 | 172,154 | - | 47,883 | 220,037
Page 7
B-LOONY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2024 | 1,000
| At 31 March 2025 | 1,000
| Impairment |
| At 1 April 2024 | 1,000
| At 31 March 2025 | 1,000
| Net book value |
| At 31 March 2025 | -
| At 31 March 2024 | -
| Subsidiary undertakings The only subsidiary investment held by the Company is B-Loony (U.K.) Limited. The Company holds 100% of the Ordinary shares with full voting rights. The aggregate of the share capital and reserves of B-Loony (U.K.) Limited as at 31 March 2025 was £1 and the subsidiary undertaking has been dormant during the period.
Page 8
B-LOONY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 307,723 | 232,619
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 991,832 | 1,083,876
| Amounts owed by group undertakings | 762,685 | 484,330
| Other debtors | 60,578 | 60,000
| Prepayments and accrued income | 106,105 | 107,835
|  | 1,921,200 | 1,736,041
| As at 31 March 2025 the Company had non-current debtors of £60,000 (2024 - £60,000).
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 271,456 | 125,556
|  | 271,456 | 125,556
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 616,961 | 506,308
| Corporation tax | 68,051 | 71,643
| Other taxation and social security | 26,053 | 21,552
| Obligations under finance lease and hire purchase contracts | 25,327 | -
| Other creditors | 12,565 | 17,370
| Accruals and deferred income | 103,503 | 57,776
| Bank loans | 70,000 | 70,000
|  | 922,460 | 744,649
Page 9
B-LOONY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 90,774 | 158,949
| Obligations under finance lease and hire purchase contracts | 86,535 | -
|  | 177,309 | 158,949
11. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 70,000 | 70,000
| Amounts falling due 1-2 years |  |
| Bank loans | 70,000 | 70,000
| Amounts falling due 2-5 years |  |
| Bank loans | 20,774 | 88,949
|  | 160,774 | 228,949
| The loans above comprise of an interest bearing Coronavirus Business Interruption Loan Scheme and is secured by the United Kingdom Government.
12. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 25,327 | -
| Between 1-5 years | 86,135 | -
|  | 111,462 | -
Page 10
B-LOONY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
13. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (44,377)
| Charged to profit and loss account | (15,423)
| At end of year | (59,800)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (60,366) | (44,947)
| Pension surplus | 566 | 570
14. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 15,000 (2024 - 15,000) Ordinary shares of £1.00 each | 15,000 | 15,000
15. | Pension commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension charge for the period represents contributions payable by the company to the fund. Amounts oustanding at 31 March 2025 were £5,216 (2024 - £9,529).
16. | Commitments under operating leases
| At 31 March 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | - | 67,500
|  | - | 67,500
Page 11
B-LOONY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
17. | Related party transactions
| As at 31 March 2025 the Company was owed £762,685 (2024 - £484,330) by its parent company B-Loony Holdings Limited. These amounts are unsecured, without interest and are repayable on demand.
18. | Controlling party
The immediate parent company is B-Loony Holdings Limited, a private limited company registered in England and Wales. The Directors are of the opinion that there is no single ultimate controlling party.
Page 12