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REGISTERED NUMBER: SC625508 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Beyond Blue Limited

Beyond Blue Limited (Registered number: SC625508)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Beyond Blue Limited

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | Mr D J Ferbrache

| Mr P D Taylor

| Ms A D Waite

| Mr G N Smith

| Mr C Hunt

| SECRETARY: | Mrs J Farquhar

| REGISTERED OFFICE: | 29 Braid Farm Road

| Edinburgh

| EH10 6LE

| REGISTERED NUMBER: | SC625508 (Scotland)

| ACCOUNTANTS: | One Accounting Ltd

| Chartered Management Accountants

| Drumsheugh Toll

| 2 Belford Road

| Edinburgh

| Midlothian

| EH4 3BL

Beyond Blue Limited (Registered number: SC625508)

Statement of Financial Position

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 11,114 |  | 19,601 |  |

CURRENT ASSETS

Debtors | 5 | 721,149 |  | 737,221 |  |

Cash at bank | 1,135,383 |  | 702,016 |  |

1,856,532 |  | 1,439,237 |  |

CREDITORS

Amounts falling due within one year | 6 | 589,435 |  | 450,667 |  |

NET CURRENT ASSETS | 1,267,097 |  | 988,570 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,278,211 |  | 1,008,171 |  |

PROVISIONS FOR LIABILITIES | 2,778 |  | 4,900 |  |

NET ASSETS | 1,275,433 |  | 1,003,271 |  |

CAPITAL AND RESERVES

Called up share capital | 1,687 |  | 1,566 |  |

Share premium | 29,600 |  | 29,600 |  |

Retained earnings | 1,244,146 |  | 972,105 |  |

1,275,433 |  | 1,003,271 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Beyond Blue Limited (Registered number: SC625508)

Statement of Financial Position - continued

31 March 2025

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by:

Mr D J Ferbrache - Director

Mr P D Taylor - Director

Beyond Blue Limited (Registered number: SC625508)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Beyond Blue Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Computer equipments | - | 33% on cost

| Financial instruments

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable are initially measured at present value of future cash flows and subsequently amortised at cost using the effective interest method. Where loans have been consolidated, this has been treated as a new loan agreement and the effective rate of interest has been recalculated.

| Creditors payable within one year, typically trade payables, are measured, initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid.

| Debtors receivable within one year, typically trade debtors, are measured initially and subsequently at the undiscounted amount of the cash or other consideration expected to be received.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| 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.

Beyond Blue Limited (Registered number: SC625508)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 20 (2024 - 12 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipments

£ |

| COST

| At 1 April 2024 | 35,743 |  |

| Additions | 254 |  |

| At 31 March 2025 | 35,997 |  |

| DEPRECIATION

| At 1 April 2024 | 16,142 |  |

| Charge for year | 8,741 |  |

| At 31 March 2025 | 24,883 |  |

| NET BOOK VALUE

| At 31 March 2025 | 11,114 |  |

| At 31 March 2024 | 19,601 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 564,380 |  | 609,288 |  |

| Other debtors | - |  | 4,235 |  |

| Prepayments | 8,364 |  | 4,190 |  |

| Accrued income | 148,405 |  | 119,508 |  |

721,149 |  | 737,221 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade creditors | 80,046 |  | 137,347 |  |

| Tax | 105,445 |  | 85,577 |  |

| Social security and other taxes | 127,284 |  | 99,457 |  |

| VAT | 182,175 |  | 64,127 |  |

| Other creditors | 21,886 |  | 8,189 |  |

| Directors' current accounts | 1,475 |  | 1,475 |  |

| Accrued expenses | 71,124 |  | 54,495 |  |

589,435 |  | 450,667 |  |

7. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £15,600 (2024 - £13,260) were paid to the directors .