REGISTERED NUMBER: SC625508 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Beyond Blue Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

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

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.

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

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.

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 .