Whimsical Blue Ltd Accounts






Whimsical Blue Ltd

	Company No. 08016105
		Information for Filing with The Registrar
		30 April 2025

at	30 April 2025
Company No.		08016105	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	-	-



Current assets



	Cash at bank and in hand			4,878	5,480
				4,878	5,480
Creditors: Amount falling due within one year			5	(4,795)	(5,114)
Net current assets				83	366
Total assets less current liabilities				83	366




Net assets				83	366

Capital and reserves
	Called up share capital			3	3



	Profit and loss account		6	80	363

Total equity				83	366



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 23 December 2025 and signed on its behalf by:
L.S. Mills
Director
23 December 2025

for the year ended 30 April 2025

General information

Whimsical Blue Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 08016105

Its registered office is:

The Laurels

Moor Lane

Rowton

Chester

CH3 7QW

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover represents net invoiced sale of services, excluding value added tax.

Taxation

Tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 May 2024	1,423	1,423




		At 30 April 2025	1,423	1,423
		Depreciation
		At 1 May 2024	1,423	1,423




		At 30 April 2025	1,423	1,423
		Net book values
		At 30 April 2025	-	-
		At 30 April 2024	-	-

5	Creditors:
		amounts falling due within one year
			2025	2024
			£	£






		Taxes and social security	755	1,127
		Loans from directors	3,753	3,723

		Accruals and deferred income	287	264
			4,795	5,114

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.