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Company Registration No. SC524428 (Scotland)
ISLAND BLUE PUBLISHING (HEBRIDES) LTD Unaudited accounts for the year ended 31 January 2025
ISLAND BLUE PUBLISHING (HEBRIDES) LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ISLAND BLUE PUBLISHING (HEBRIDES) LTD Company Information for the year ended 31 January 2025
Director
MARTIN DOUGLAS GUPPY
Company Number
SC524428 (Scotland)
Registered Office
UNIT 2 TOBERMORY ISLE OF MULL PA75 6QA SCOTLAND
Accountants
brand jamieson co 2 Victoria Place Rutherglen Glasgow G73 2JP
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ISLAND BLUE PUBLISHING (HEBRIDES) LTD Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
3,091 
3,637 
Current assets
Inventories
43,100 
52,100 
Debtors
5
8,530 
2,611 
Cash at bank and in hand
784 
1,245 
52,414 
55,956 
Creditors: amounts falling due within one year
6
(98,650)
(95,703)
Net current liabilities
(46,236)
(39,747)
Total assets less current liabilities
(43,145)
(36,110)
Creditors: amounts falling due after more than one year
7
(77,061)
(83,906)
Net liabilities
(120,206)
(120,016)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(120,207)
(120,017)
Shareholders' funds
(120,206)
(120,016)
For the year ending 31 January 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 October 2025 and were signed on its behalf by
MARTIN DOUGLAS GUPPY Director Company Registration No. SC524428
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ISLAND BLUE PUBLISHING (HEBRIDES) LTD Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
ISLAND BLUE PUBLISHING (HEBRIDES) LTD is a private company, limited by shares, registered in Scotland, registration number SC524428. The registered office is UNIT 2, TOBERMORY, ISLE OF MULL, PA75 6QA, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance.
Fixtures & fittings
15% reducing balance.
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 February 2024
6,977 
At 31 January 2025
6,977 
Depreciation
At 1 February 2024
3,340 
Charge for the year
546 
At 31 January 2025
3,886 
Net book value
At 31 January 2025
3,091 
At 31 January 2024
3,637 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,530 
2,611 
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ISLAND BLUE PUBLISHING (HEBRIDES) LTD Notes to the Accounts for the year ended 31 January 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
6,482 
6,482 
VAT
15,854 
10,894 
Trade creditors
24,864 
43,145 
Taxes and social security
13,650 
8,426 
Other creditors
30,500 
19,500 
Loans from directors
4,214 
- 
Accruals
3,086 
7,256 
98,650 
95,703 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
34,473 
34,573 
Amounts owed to group undertakings and other participating interests
42,588 
40,571 
Loans from directors
- 
8,762 
77,061 
83,906 
8
Controlling party
The ultimate controlling party is Martin Douglas Guppy.
9
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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