REGISTERED NUMBER: 03114167 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Blue Signal Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R C Thornton

Mrs M P Thornton

SECRETARY:

Mrs M P Thornton

REGISTERED OFFICE:

17 Upper Rose Hill

Dorking

Surrey

RH4 2EB

REGISTERED NUMBER:

03114167 (England and Wales)

ACCOUNTANTS:

Mapperson Price, Chartered Accountants

Suite C

2 North Street

Dorking

Surrey

RH4 1DN

FIXED ASSETS

Tangible assets

4

2,565

187

CURRENT ASSETS

Debtors

5

193,219

168,313

Cash at bank

11,179

38,173

204,398

206,486

CREDITORS

Amounts falling due within one year

6

68,726

48,358

NET CURRENT ASSETS

135,672

158,128

TOTAL ASSETS LESS CURRENT LIABILITIES

138,237

158,315

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

138,137

158,215

SHAREHOLDERS' FUNDS

138,237

158,315

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

R C Thornton - Director

1.	STATUTORY INFORMATION

Blue Signal Limited is a private company, limited by shares , registered in England and Wales. 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 represents net invoiced sale of services, excluding value added tax.

Tangible fixed assets

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

Computer equipment

-

straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 April 2024

-

2,948

2,948

Additions

3,100

749

3,849

At 31 March 2025

3,100

3,697

6,797

DEPRECIATION

At 1 April 2024

-

2,761

2,761

Charge for year

1,034

437

1,471

At 31 March 2025

1,034

3,198

4,232

NET BOOK VALUE

At 31 March 2025

2,066

499

2,565

At 31 March 2024

-

187

187

5.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

18,280

8,313

Director's current account

14,939

-

33,219

8,313

Amounts falling due after more than one year:

Amounts owed by associates

160,000

160,000

Aggregate amounts

193,219

168,313

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Corporation tax

9,020

8,827

Social security and other taxes

59

8,129

VAT

8,594

8,694

Director's current account

-

862

Accrued expenses

51,053

21,846

68,726

48,358

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

R C Thornton

Balance outstanding at start of year

-

16,320

Amounts advanced

14,939

-

Amounts repaid

-

(16,320

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

14,939

-

8.	RELATED PARTY DISCLOSURES

As at 31 Mar 25 the company was owed £160,000 by Sandways Property Limited, a company which shares a person of significant control with Blue Signal Limited.