REGISTERED NUMBER: 11925674 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

BLUE MARBLE ENVIRONMENTAL PARTNERSHIPS

LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr H J G Waite

REGISTERED OFFICE:

Meadowbank Longmeadow Road

Lympstone

Exmouth

EX8 5LF

REGISTERED NUMBER:

11925674 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

FIXED ASSETS

Intangible assets

4

202,615

179,264

Tangible assets

5

6,191

7,342

208,806

186,606

CURRENT ASSETS

Debtors

6

212,911

231,566

Cash at bank

56,012

10,713

268,923

242,279

CREDITORS

Amounts falling due within one year

7

132,146

152,580

NET CURRENT ASSETS

136,777

89,699

TOTAL ASSETS LESS CURRENT LIABILITIES

345,583

276,305

CREDITORS

Amounts falling due after more than one year

8

1,420

6,502

NET ASSETS

344,163

269,803

CAPITAL AND RESERVES

Called up share capital

124

121

Share premium

339,837

314,840

Retained earnings

4,202

(45,158

)

344,163

269,803

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 September 2025 and were signed by:

Mr H J G Waite - Director

1.	STATUTORY INFORMATION

Blue Marble Environmental Partnerships 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 May 2024

217,893

Additions

50,156

At 30 April 2025

268,049

AMORTISATION

At 1 May 2024

38,629

Amortisation for year

26,805

At 30 April 2025

65,434

NET BOOK VALUE

At 30 April 2025

202,615

At 30 April 2024

179,264

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 May 2024

7,851

4,822

12,673

Additions

-

825

825

At 30 April 2025

7,851

5,647

13,498

DEPRECIATION

At 1 May 2024

4,093

1,238

5,331

Charge for year

564

1,412

1,976

At 30 April 2025

4,657

2,650

7,307

NET BOOK VALUE

At 30 April 2025

3,194

2,997

6,191

At 30 April 2024

3,758

3,584

7,342

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

99,497

119,063

Other debtors

36,557

20,759

Directors' current accounts

60,795

60,795

Tax

4,817

-

Deferred tax asset

49

11,913

Prepayments

11,196

19,036

212,911

231,566

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,200

3,500

Trade creditors

27,645

69,492

Tax

-

22,182

Social security and other taxes

10,250

11,366

Pension payable

2,608

1,754

VAT

48,963

31,575

Other creditors

11,810

11,116

Accruals and deferred income

25,000

-

Accrued expenses

1,670

1,595

132,146

152,580

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

1,420

6,502

9.	OTHER FINANCIAL COMMITMENTS

At 30/04/2025, the company had total commitments under non-cancellable operating leases over the remaining life of the those leases of £50,720 (2024: £76,080).

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

Mr H J G Waite

Balance outstanding at start of year

60,795

56,677

Amounts advanced

-

16,536

Amounts repaid

-

(12,418

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

60,795

60,795