1 April 2024 false No description of principal activity Taxfiler 2024.6 SO304135business:LimitedLiabilityPartnershipLLP2024-04-012025-03-31 SO3041352024-03-31 SO3041352024-04-012025-03-31 SO304135business:AuditExempt-NoAccountantsReport2024-04-012025-03-31 SO304135business:FilletedAccounts2024-04-012025-03-31 SO3041352025-03-31 SO304135business:PartnerLLP12024-04-012025-03-31 SO304135business:PartnerLLP22024-04-012025-03-31 SO304135business:RegisteredOffice2024-04-012025-03-31 SO3041352024-03-31 SO304135core:WithinOneYear2025-03-31 SO304135core:WithinOneYear2024-03-31 SO304135core:AfterOneYear2025-03-31 SO304135core:AfterOneYear2024-03-31 SO304135core:ShareCapital2025-03-31 SO304135core:ShareCapital2024-03-31 SO304135core:RetainedEarningsAccumulatedLosses2025-03-31 SO304135core:RetainedEarningsAccumulatedLosses2024-03-31 SO304135business:SmallEntities2024-04-012025-03-31 SO304135core:PlantMachinery2024-04-012025-03-31 SO304135core:MotorVehicles2024-04-012025-03-31 SO304135core:FurnitureFittings2024-04-012025-03-31 SO304135core:ComputerEquipment2024-04-012025-03-31 SO304135countries:Scotland2024-04-012025-03-31 SO304135core:PlantMachinery2024-03-31 SO304135core:MotorVehicles2024-03-31 SO304135core:FurnitureFittings2024-03-31 SO304135core:ComputerEquipment2024-03-31 SO304135core:PlantMachinery2025-03-31 SO304135core:MotorVehicles2025-03-31 SO304135core:FurnitureFittings2025-03-31 SO304135core:ComputerEquipment2025-03-31 SO3041352023-11-012024-03-31 iso4217:GBP xbrli:pure
Registered No. SO304135 (Scotland)
Blue Sea Consulting LLP Unaudited accounts for the year ended 31 March 2025
Blue Sea Consulting LLP LLP Information for the year ended 31 March 2025
Designated members
Mr Craig Latimer
Mr Martin Latimer
Registered Number
SO304135 (Scotland)
Registered Office
Unit 2 The Beeches Over Hessilhead Farm Gateside KA15 2LL
Accountants
Eastfield Accountants Limited Blofield Business Centre Woodbastwick Road Blofield Heath Norwich Norfolk NR13 4RR
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Blue Sea Consulting LLP Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
3
12,899 
15,501 
Current assets
Debtors
63,823 
36,860 
Cash at bank and in hand
51,929 
38,492 
115,752 
75,352 
Creditors: amounts falling due within one year
4
(22,262)
(4,634)
Net current assets
93,490 
70,718 
Total assets less current liabilities
106,389 
86,219 
Creditors: amounts falling due after more than one year
5
(5,610)
(7,806)
Net assets attributable to members
100,779 
78,413 
Represented by:
Members' other interests
Members' capital classified as equity
(543)
26,104 
Other reserves
101,322 
52,309 
100,779 
78,413 
100,779 
78,413 
Total members' interests
Members' other interests
100,779 
78,413 
100,779 
78,413 
For the year ending 31 March 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 8 January 2026.
Mr Martin Latimer Designated member Limited Liability Partnership Registration No. SO304135
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Blue Sea Consulting LLP Notes to the Accounts for the year ended 31 March 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 (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% straight line and 25% reducing balance
2
Statutory information
Blue Sea Consulting LLP is a limited liability partnership, incorporated in Scotland, registration number SO304135. Its registered office is Unit 2 The Beeches, Over Hessilhead Farm, Gateside, KA15 2LL.
3
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
138 
19,077 
421 
1,512 
21,148 
Additions
- 
- 
- 
1,608 
1,608 
At 31 March 2025
138 
19,077 
421 
3,120 
22,756 
Depreciation
At 1 April 2024
137 
4,124 
60 
1,326 
5,647 
Charge for the year
- 
3,738 
90 
382 
4,210 
At 31 March 2025
137 
7,862 
150 
1,708 
9,857 
Net book value
At 31 March 2025
1 
11,215 
271 
1,412 
12,899 
At 31 March 2024
1 
14,953 
361 
186 
15,501 
4
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
2,196 
1,981 
Trade creditors
7,534 
90 
Taxes and social security costs
6,958 
380 
Other creditors
1,683 
1,183 
Accruals
3,891 
1,000 
22,262 
4,634 
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Blue Sea Consulting LLP Notes to the Accounts for the year ended 31 March 2025
5
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
5,610 
7,806 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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