Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 07603456 Mr Daniel Britton Mr Robert Bowers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07603456 2024-06-30 07603456 2025-06-30 07603456 2024-07-01 2025-06-30 07603456 frs-core:Non-currentFinancialInstruments 2025-06-30 07603456 frs-core:BetweenOneFiveYears 2025-06-30 07603456 frs-core:ComputerEquipment 2024-07-01 2025-06-30 07603456 frs-core:FurnitureFittings 2024-07-01 2025-06-30 07603456 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 07603456 frs-core:WithinOneYear 2025-06-30 07603456 frs-core:ShareCapital 2025-06-30 07603456 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 07603456 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07603456 frs-bus:AbridgedAccounts 2024-07-01 2025-06-30 07603456 frs-bus:SmallEntities 2024-07-01 2025-06-30 07603456 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 07603456 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 07603456 frs-bus:Director1 2024-07-01 2025-06-30 07603456 frs-bus:Director2 2024-07-01 2025-06-30 07603456 frs-countries:EnglandWales 2024-07-01 2025-06-30 07603456 2023-06-30 07603456 2024-06-30 07603456 2023-07-01 2024-06-30 07603456 frs-core:Non-currentFinancialInstruments 2024-06-30 07603456 frs-core:BetweenOneFiveYears 2024-06-30 07603456 frs-core:WithinOneYear 2024-06-30 07603456 frs-core:ShareCapital 2024-06-30 07603456 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 07603456
Blue Financial Group Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2025
Blue Financial Group Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Blue Financial Group Limited
Abridged Balance Sheet
As At 30 June 2025
Abridged Balance Sheet
Registered number: 07603456

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,536 |  | 432
|  |  | 4,536 |  | 432
CURRENT ASSETS
Debtors |  | 103,780 |  | 88,922 |
Cash at bank and in hand |  | 139,640 |  | 71,369 |
|  | 243,420 |  | 160,291 |
Creditors: Amounts Falling Due Within One Year |  | (141,294 ) |  | (115,815 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 102,126 |  | 44,476
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 106,662 |  | 44,908
Creditors: Amounts Falling Due After More Than One Year |  |  | (15,508 ) |  | (19,280 )
NET ASSETS |  |  | 91,154 |  | 25,628
CAPITAL AND RESERVES
Called up share capital | 5 |  | 301 |  | 301
Profit and Loss Account |  |  | 90,853 |  | 25,327
SHAREHOLDERS' FUNDS |  |  | 91,154 |  | 25,628

Page 1
Page 2
Blue Financial Group Limited
Abridged Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Robert Bowers Director
21/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Blue Financial Group Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 June 2025
Notes to the Abridged Financial Statements
1. General Information
Blue Financial Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07603456 . The registered office is 141 Whiteladies Road, Clifton, Bristol, BS8 2QB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable from the rendering of services.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 20% straight line basis
Fixtures & Fittings | 25% straight line basis
Computer Equipment | 25% straight line basis

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 7)
6 7
Page 3
Page 4
Blue Financial Group Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 July 2024 | 61,411
Additions | 5,864
As at 30 June 2025 | 67,275
Depreciation
As at 1 July 2024 | 60,979
Provided during the period | 1,760
As at 30 June 2025 | 62,739
Net Book Value
As at 30 June 2025 | 4,536
As at 1 July 2024 | 432

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 301 |  | 301

6. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 23,790 |  | 11,988
Later than one year and not later than five years | 5,948 |  | 40,812
| 29,738 |  | 52,800

Page 4