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Company No: 09098697 (England and Wales)

# BLUE COFFEE CONSULTING LTD

### Unaudited Financial Statements
For the financial year ended 30 June 2025
Pages for filing with the registrar

BLUE COFFEE CONSULTING LTD

## Unaudited Financial Statements

For the financial year ended 30 June 2025

Contents

BLUE COFFEE CONSULTING LTD

## COMPANY INFORMATION

For the financial year ended 30 June 2025
BLUE COFFEE CONSULTING LTD

## COMPANY INFORMATION (continued)

For the financial year ended 30 June 2025

Director | M J Wood

Registered office | 52 Wykeham Park
| Thame
| OX9 3JU
| United Kingdom

Company number | 09098697 (England and Wales)

Accountant | Kreston Reeves LLP
| Projects Nile House
| Nile Street
| Brighton
| BN1 1HW

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BLUE COFFEE CONSULTING LTD

For the financial year ended 30 June 2025

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BLUE COFFEE CONSULTING LTD (continued)

For the financial year ended 30 June 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 Blue Coffee Consulting Ltd for the financial year ended 30 June 2025 which comprise the Balance Sheet and the related notes 1 to 7 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/regulation.
It is your duty to ensure that Blue Coffee Consulting Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Blue Coffee Consulting Ltd. You consider that Blue Coffee Consulting Ltd is exempt from the statutory audit requirement for the financial year.
We have not been instructed to carry out an audit or a review of the financial statements of Blue Coffee Consulting Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report is made solely to the Director of Blue Coffee Consulting Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Blue Coffee Consulting Ltd and state those matters that we have agreed to state to the director of Blue Coffee Consulting Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blue Coffee Consulting Ltd and its Director as a body for our work or for this report.

Kreston Reeves LLP

Projects Nile House
Nile Street
Brighton
BN1 1HW

20 January 2026

BLUE COFFEE CONSULTING LTD

## BALANCE SHEET

As at 30 June 2025
BLUE COFFEE CONSULTING LTD

## BALANCE SHEET (continued)

As at 30 June 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 4 | 67,546 |  | 48,046
|  | 67,546 |  | 48,046
Current assets |  |  |  |
Debtors | 5 | 5,430 |  | 9,688
Cash at bank and in hand |  | 30,310 |  | 36,656
|  | 35,740 |  | 46,344
Creditors: amounts falling due within one year | 6 | ( 4,542) |  | ( 3,078)
Net current assets |  | 31,198 |  | 43,266
Total assets less current liabilities |  | 98,744 |  | 91,312
Net assets |  | 98,744 |  | 91,312
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 98,644 |  | 91,212
Total shareholders' funds |  | 98,744 |  | 91,312

For the financial year ending 30 June 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 financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Blue Coffee Consulting Ltd (registered number: 09098697) were approved and authorised for issue by the Director on 16 January 2026. They were signed on its behalf by:

M J Wood Director |

BLUE COFFEE CONSULTING LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025
BLUE COFFEE CONSULTING LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Blue Coffee Consulting Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 52 Wykeham Park, Thame, OX9 3JU, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The accounts have been prepared on a going concern basis.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Fixed asset investments

Investments in listed company shares are remeasured to market value at each balance sheet. Gains and losses on remeasurement are recognised in profit or loss for the period.

##### Trade and other debtors

Short term debtors are measured at transaction price.

##### Trade and other creditors

Short term creditors are measured at the transaction price.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Tangible assets

| Office equipment |  | Total
| £ |  | £
Cost |  |  |
At 01 July 2024 | 1,955 |  | 1,955
At 30 June 2025 | 1,955 |  | 1,955
Accumulated depreciation |  |  |
At 01 July 2024 | 1,955 |  | 1,955
At 30 June 2025 | 1,955 |  | 1,955
Net book value |  |  |
At 30 June 2025 | 0 |  | 0
At 30 June 2024 | 0 |  | 0

#### 4. Fixed asset investments

| Listed investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 July 2024 | 48,046 |  | 48,046
Additions | 20,319 |  | 20,319
Disposals | ( 20,559) |  | ( 20,559)
Movement in fair value | 19,740 |  | 19,740
At 30 June 2025 | 67,546 |  | 67,546
Carrying value at 30 June 2025 | 67,546 |  | 67,546
Carrying value at 30 June 2024 | 48,046 |  | 48,046

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 5,430 |  | 9,688

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Taxation and social security | 2,742 |  | 1,328
Other creditors | 1,800 |  | 1,750
| 4,542 |  | 3,078

#### 7. Related party transactions

**M J Wood**
(Director)
During the year the company provided the director with an interest free loan repayable on demand. At the balance sheet date the amount due from the director was £5,430 (2024: £9,688)