Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-06-01 false The principal activity of the company is to design technology that improves existing industrial efficiency and new ideas to change existing processes. The loss reported has been absorbed by the injection of financial support from the director. During the year, and subsequent thereto, strong interest has been shown by probable users of some of the companies patented products. the director is confident that the company stands on the cusp of a fruitful period of sales/profitability, and considers that the future patented products will augment the growth potential.0 0 true true false SC697777 2024-06-01 2025-05-31 SC697777 2023-06-01 2024-05-31 SC697777 2025-05-31 SC697777 2024-05-31 SC697777 c:Director1 2024-06-01 2025-05-31 SC697777 d:PatentsTrademarksLicencesConcessionsSimilar 2024-06-01 2025-05-31 SC697777 d:PatentsTrademarksLicencesConcessionsSimilar 2025-05-31 SC697777 d:PatentsTrademarksLicencesConcessionsSimilar 2024-05-31 SC697777 d:CurrentFinancialInstruments 2025-05-31 SC697777 d:CurrentFinancialInstruments 2024-05-31 SC697777 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 SC697777 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 SC697777 d:ShareCapital 2025-05-31 SC697777 d:ShareCapital 2024-05-31 SC697777 d:RetainedEarningsAccumulatedLosses 2025-05-31 SC697777 d:RetainedEarningsAccumulatedLosses 2024-05-31 SC697777 c:OrdinaryShareClass1 2024-06-01 2025-05-31 SC697777 c:OrdinaryShareClass1 2025-05-31 SC697777 c:OrdinaryShareClass1 2024-05-31 SC697777 c:FRS102 2024-06-01 2025-05-31 SC697777 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC697777 c:FullAccounts 2024-06-01 2025-05-31 SC697777 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC697777 d:PatentsTrademarksLicencesConcessionsSimilar d:ExternallyAcquiredIntangibleAssets 2024-06-01 2025-05-31 SC697777 5 2024-06-01 2025-05-31 SC697777 d:PatentsTrademarksLicencesConcessionsSimilar d:OwnedIntangibleAssets 2024-06-01 2025-05-31 SC697777 e:PoundSterling 2024-06-01 2025-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC697777 BLUESKY ENVIRONMENTAL ENGINEERING LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
BLUESKY ENVIRONMENTAL ENGINEERING LIMITED REGISTERED NUMBER: SC697777 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 48,176 |  | 47,949
|  |  | 48,176 |  | 47,949
Current assets |  |  |  |  |
Debtors |  | 14,514 |  | 1,305 |
Cash at bank and in hand |  | 232,776 |  | 1,122 |
|  | 247,290 |  | 2,427 |
Creditors: amounts falling due within one year | 5 | (74,166) |  | (29,586) |
Net current assets/(liabilities) |  |  | 173,124 |  | (27,159)
Total assets less current liabilities |  |  | 221,300 |  | 20,790
Net assets |  |  | 221,300 |  | 20,790
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 221,299 |  | 20,789
|  |  | 221,300 |  | 20,790
Page 1
BLUESKY ENVIRONMENTAL ENGINEERING LIMITED REGISTERED NUMBER: SC697777 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 February 2026.
Richard W Keatch
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
BLUESKY ENVIRONMENTAL ENGINEERING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Bluesky Environmental Engineering Limited is a private company limited by shares incorporated in Scotland. The registered office is 12 Carden Place, Aberdeen, AB10 1UR. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. These financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
| 2.2 | Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. Revenue from the provision of professional services and access to patented technology is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered. Page 3
BLUESKY ENVIRONMENTAL ENGINEERING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.3 | Taxation
The 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 net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date. Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
| 2.4 | Intangible fixed assets
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity. Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
|  |  |  | Patents & Licences | - | 20% | Straight line
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BLUESKY ENVIRONMENTAL ENGINEERING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.5 | Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
| 2.6 | Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Page 5
BLUESKY ENVIRONMENTAL ENGINEERING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.7 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
| 2.8 | Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company. Page 6
BLUESKY ENVIRONMENTAL ENGINEERING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
3. | Employees
| The average monthly number of employees, including the director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  |  | 0 | 0
4. | Intangible assets
|  | Patents
|  | £
| Cost |
| At 1 June 2024 | 70,294
| Additions | 15,287
| At 31 May 2025 | 85,581
| Amortisation |
| At 1 June 2024 | 22,345
| Charge for the year on owned assets | 15,060
| At 31 May 2025 | 37,405
| Net book value |
| At 31 May 2025 | 48,176
| At 31 May 2024 | 47,949
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BLUESKY ENVIRONMENTAL ENGINEERING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 3,800 | -
| Corporation tax | 67,750 | -
| Other creditors | - | 25,536
| Accruals and deferred income | 2,616 | 4,050
|  | 74,166 | 29,586
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
7. | Related party transactions
| Within other creditors is a balance due to the company from the director of £11,978 (2024: £25,536 due to the director by the company).
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