BLUE ROTOR LTD
Registered number: | 09548249
Balance Sheet
as at 29 April 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 13,105 |  |  | 13,105
Current assets
Cash at bank and in hand |  |  | 11,044 |  |  | 11,044
Net current assets |  |  |  | 11,044 |  |  | 11,044
Net assets |  |  |  | 24,149 |  |  | 24,149
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 24,049 |  |  | 24,049
Shareholder's funds |  |  |  | 24,149 |  |  | 24,149
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Niall Connell
Director
Approved by the board on 24 December 2025

BLUE ROTOR LTD
Notes to the Accounts
for the year ended 29 April 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures, fittings, tools and equipment | over 5 years
| Debtors
| Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | - |  | -
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 30 April 2024 | 35,843
| At 29 April 2025 | 35,843
| Depreciation
| At 30 April 2024 | 22,738
| At 29 April 2025 | 22,738
| Net book value
| At 29 April 2025 | 13,105
| At 29 April 2024 | 13,105
4 | Controlling party
| The company was in both the current and preceding accounting periods under the ultimate control of its director by virtue of his ownership of the company’s entire issued share capital.
5 | Other information
| BLUE ROTOR LTD is a private company limited by shares and incorporated in England. Its registered office is:
| 7 Denham Way
| Camber
| Rye
| TN31 7XP

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