REGISTERED NUMBER: 04977688 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

Blue Copper Technology Ltd

Page

Company Information

1

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

T M Soulsby

SECRETARY:

Mrs D H C Soulsby

REGISTERED OFFICE:

Old Printers Yard

156 South Street

Dorking

Surrey

RH4 2HF

BUSINESS ADDRESS:

Ockley House

Rusper Road

Newdigate

Dorking

Surrey

RH5 5BX

REGISTERED NUMBER:

04977688 (England and Wales)

ACCOUNTANTS:

Bullimores LLP

Chartered Accountants

Old Printers Yard

156 South Street

Dorking

Surrey

RH4 2HF

FIXED ASSETS

Tangible assets

4

19,899

35,018

Investments

5

-

116,786

19,899

151,804

CURRENT ASSETS

Debtors

6

158,336

178,253

Cash at bank

41,658

56,920

199,994

235,173

CREDITORS

Amounts falling due within one year

7

119,986

156,803

NET CURRENT ASSETS

80,008

78,370

TOTAL ASSETS LESS CURRENT LIABILITIES

99,907

230,174

PROVISIONS FOR LIABILITIES

3,831

23,121

NET ASSETS

96,076

207,053

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

-

45,779

Retained earnings

95,976

161,174

SHAREHOLDERS' FUNDS

96,076

207,053

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 director acknowledges his 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 director and authorised for issue on 30 December 2025 and were signed by:

T M Soulsby - Director

1.	STATUTORY INFORMATION

Blue Copper Technology Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements are prepared on the going concern basis as referred to in the Report of the Directors.

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.

Fixtures and fittings

-

25% on reducing balance

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 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.

Investments

Listed investments held in Unit Trusts, Investment Trusts and OEICs are shown at market value at the balance sheet date as shown on the investment manager's report. Unit Trusts are valued at the bid price, Investment Trusts at the mid-price between the bid and the offer price and, OEICs units are based on Net Asset Value (NAV).

Changes in the fair value of listed investments are recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

-

56,851

35,363

33,530

125,744

Additions

3,833

537

-

-

4,370

At 31 March 2025

3,833

57,388

35,363

33,530

130,114

DEPRECIATION

At 1 April 2024

-

44,359

21,219

25,148

90,726

Charge for year

767

3,268

7,072

8,382

19,489

At 31 March 2025

767

47,627

28,291

33,530

110,215

NET BOOK VALUE

At 31 March 2025

3,066

9,761

7,072

-

19,899

At 31 March 2024

-

12,492

14,144

8,382

35,018

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

116,786

Additions

611

Disposals

(117,397

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

116,786

6.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

3,747

48,213

Amounts recoverable on contract

230

230

Other debtors

41,842

42,320

Directors' current accounts

92,055

66,755

Prepayments and accrued income

525

798

138,399

158,316

Amounts falling due after more than one year:

Tax

19,937

19,937

Aggregate amounts

158,336

178,253

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

11,110

11,578

Corporation tax

66,508

86,423

Social security and other taxes

280

267

Wages control

2,427

2,435

VAT

2,841

24,651

Accruals and deferred income

36,820

31,449

119,986

156,803

8.	DIRECTOR'S 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

£

£

T M Soulsby

Balance outstanding at start of year

66,755

19,523

Amounts advanced

52,858

47,232

Amounts repaid

(27,558

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

92,055

66,755

No interest is chargeable on the director's loan. It is repayable on demand.

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £92,400 (2024 - £113,400) were paid to the director .

Mrs D H C Soulsby

Wife of T M Soulsby, a director of the company, owed £41,842 (2024 -£42,320) at the year end in respect of funds advanced to her.

During the year dividends of £39,600 (2024 - £48,600) were paid to Mrs D H C Soulsby.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is T M Soulsby.