The Blue Grape Corporation Limited Company accounts

COMPANY REGISTRATION NUMBER: 04549252

The Blue Grape Corporation Limited

Unaudited Financial Statements

31 March 2025

The Blue Grape Corporation Limited

Financial Statements

Year ended 31 March 2025

Contents	Page

Director's report	1

Chartered accountant's report to the director on the preparation of the unaudited statutory financial statements	2

Statement of comprehensive income	3

Statement of financial position	4

Statement of changes in equity	5

Notes to the financial statements	6

The Blue Grape Corporation Limited

Director's Report

Year ended 31 March 2025

The director presents his report and the unaudited financial statements of the company for the year ended 31 March 2025 .

Director

The director who served the company during the year was as follows:

Mr J Coleman

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 23 December 2025 and signed on behalf of the board by:

Mr J Coleman
Director

Registered office:

StudioD, South Cambridge Business Park

Babraham Road

Sawston

Cambridge

CB22 3JH

The Blue Grape Corporation Limited

Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of The Blue Grape Corporation Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Blue Grape Corporation Limited for the year ended 31 March 2025, which comprise the statement of comprehensive income, statement of financial position, statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation.

REARDON & CO LTD Chartered accountants

Suite D, South Cambridge Business Park Babraham Road Sawston Cambridge CB22 3JH

23 December 2025

The Blue Grape Corporation Limited

Statement of Comprehensive Income

Year ended 31 March 2025

	2025	2024
Note	£	£
Turnover	93,233	84,529

Cost of sales	69,597	64,180
	--------	--------
Gross profit	23,636	20,349

Administrative expenses	14,669	6,531
	--------	--------
Operating profit	8,967	13,818

Other interest receivable and similar income	( 19)	–
	--------	--------
Profit before taxation	8,948	13,818

Tax on profit	852	2,110
	-------	--------
Profit for the financial year and total comprehensive income	8,096	11,708
	-------	--------

All the activities of the company are from continuing operations.

The Blue Grape Corporation Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Current assets

Debtors	5	2,077	5,290
Cash at bank and in hand		30,799	24,247
		--------	--------
		32,876	29,537

Creditors: amounts falling due within one year	6	22,483		27,240
		--------		--------
Net current assets			10,393	2,297
			--------	-------
Total assets less current liabilities			10,393	2,297
			--------	-------
Net assets			10,393	2,297
			--------	-------

Capital and reserves

Called up share capital	1	1
Profit and loss account	10,392	2,296
	--------	-------
Shareholders funds	10,393	2,297
	--------	-------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 23 December 2025 , and are signed on behalf of the board by:

Mr J Coleman
Director

Company registration number: 04549252

The Blue Grape Corporation Limited

Statement of Changes in Equity

Year ended 31 March 2025

	Called up share capital	Profit and loss account	Total
	£	£	£
At 1 April 2023	1	( 9,412)	( 9,411)

Profit for the year		11,708	11,708
	----	--------	--------
Total comprehensive income for the year	–	11,708	11,708

At 31 March 2024	1	2,296	2,297

Profit for the year		8,096	8,096
	----	--------	--------
Total comprehensive income for the year	–	8,096	8,096

	----	--------	--------
At 31 March 2025	1	10,392	10,393
	----	--------	--------

The Blue Grape Corporation Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is StudioD, South Cambridge Business Park, Babraham Road, Sawston, Cambridge, CB22 3JH.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Debtors

	2025	2024
	£	£
Trade debtors	2,077	5,290
	-------	-------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	853	2,110
Other creditors	21,630	25,130
	--------	--------
	22,483	27,240
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