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Registered number: 12768850
Bluespiration Ltd
Unaudited Financial Statements
For the Period 1 August 2023 to 31 January 2025
Brown & Co
Bluespiration Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Bluespiration Ltd
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 12768850

| 31 January 2025 | 31 July 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 4,205
|  |  | - |  | 4,205
CURRENT ASSETS
Cash at bank and in hand |  | 65 |  | 186 |
|  | 65 |  | 186 |
Creditors: Amounts Falling Due Within One Year | 5 | (54,654 ) |  | (50,454 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (54,589 ) |  | (50,268 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (54,589 ) |  | (46,063 )
NET LIABILITIES |  |  | (54,589 ) |  | (46,063 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | (54,689 ) |  | (46,163 )
SHAREHOLDERS' FUNDS |  |  | (54,589) |  | (46,063)

For the period ending 31 January 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Qingtang Li Director
22/01/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Bluespiration Ltd
Notes to the Financial Statements
For the Period 1 August 2023 to 31 January 2025
Notes to the Financial Statements
1. General Information
Bluespiration Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12768850 . The registered office is 5A Marsh Mill Village, Fleetwood Road North, Thornton-Cleveleys, Lancashire, FY5 4JZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are measured at cost. It is amortised to profit and loss account over its estimated economic life of 10 years.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 2)
2 2
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 August 2023 | 4,863
Additions | 1,732
Disposals | (6,595 )
As at 31 January 2025 | -
Amortisation
As at 1 August 2023 | 658
Disposals | (658 )
As at 31 January 2025 | -
Net Book Value
As at 31 January 2025 | -
As at 1 August 2023 | 4,205

5. Creditors: Amounts Falling Due Within One Year

| 31 January 2025 |  | 31 July 2023
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 600 |  | -
Directors' loan accounts | 39,054 |  | 35,454
Amounts owed to related parties | 15,000 |  | 15,000
| 54,654 |  | 50,454

6. Share Capital

| 31 January 2025 |  | 31 July 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 2
Page 3
Bluespiration Ltd
Notes to the Financial Statements (continued)
For the Period 1 August 2023 to 31 January 2025
7. Related Party Transactions
Included within Amounts owed to related parties are amounts of £15,000 (2023: £15,000) due to Mr J Zhang, a shareholder of the business.
8. Ultimate Controlling Party
The company's ultimate controlling parties are Mr A Yeung, Mr Q Li and Mr J Zhang by virtue of their ownership of 100% of the issued share capital in the company.
Page 3