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Registered number: 12990046
Thinking Sky Blue Limited
Financial Statements
For The Year Ended 31 December 2025
Thinking Sky Blue Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Thinking Sky Blue Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 12990046

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,680,721 |  | 1,416,276
Tangible Assets | 5 |  | 22,757 |  | 14,928
|  |  | 1,703,478 |  | 1,431,204
CURRENT ASSETS
Debtors | 6 | 286,721 |  | 87,373 |
Cash at bank and in hand |  | 342,589 |  | 7,665 |
|  | 629,310 |  | 95,038 |
Creditors: Amounts Falling Due Within One Year | 7 | (162,879 ) |  | (383,772 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 466,431 |  | (288,734 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,169,909 |  | 1,142,470
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (269,287 ) |  | (299,287 )
NET ASSETS |  |  | 1,900,622 |  | 843,183
CAPITAL AND RESERVES
Called up share capital | 9 |  | 870 |  | 572
Share premium account |  |  | 7,156,260 |  | 4,168,678
Income Statement |  |  | (5,256,508 ) |  | (3,326,067 )
SHAREHOLDERS' FUNDS |  |  | 1,900,622 |  | 843,183

Page 1
Page 2
Thinking Sky Blue Limited
Statement of Financial Position (continued)
As At 31 December 2025
For the year ending 31 December 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 Income Statement.
On behalf of the board

C T Woodward-Jones Director
26th February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Thinking Sky Blue Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Thinking Sky Blue Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12990046 . The registered office is The Dairy, Manor Courtyard, Aston Sandford, Buckinghamshire, HP17 8JB.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are amortised over their estimated useful life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 20% straight line
Office Equipment | 20% straight line

2.5. Taxation
Income 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 profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Thinking Sky Blue Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 8)
10 8
4. Intangible Assets

| Design costs
--- | ---
| £
Cost
As at 1 January 2025 | 2,392,500
Additions | 815,344
As at 31 December 2025 | 3,207,844
Amortisation
As at 1 January 2025 | 976,224
Provided during the period | 550,899
As at 31 December 2025 | 1,527,123
Net Book Value
As at 31 December 2025 | 1,680,721
As at 1 January 2025 | 1,416,276

5. Tangible Assets

| Fixtures & Fittings | Office Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 2,474 | 27,524 | 29,998
Additions | - | 15,688 | 15,688
As at 31 December 2025 | 2,474 | 43,212 | 45,686
Depreciation
As at 1 January 2025 | 1,313 | 13,757 | 15,070
Provided during the period | 495 | 7,364 | 7,859
As at 31 December 2025 | 1,808 | 21,121 | 22,929
Net Book Value
As at 31 December 2025 | 666 | 22,091 | 22,757
As at 1 January 2025 | 1,161 | 13,767 | 14,928

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 111,371 |  | -
Other debtors | 175,350 |  | 87,373
| 286,721 |  | 87,373

Page 4
Page 5
Thinking Sky Blue Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 126,995
Other creditors | 128,388 |  | 184,142
Taxation and social security | 34,491 |  | 72,635
| 162,879 |  | 383,772

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 269,287 |  | 299,287

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
165,000 Ordinary Shares of £ 0.001 each | 165 |  | 165
705,493 Ordinary B shares of £ 0.001 each | 705 |  | 407
| 870 |  | 572

Shares issued during the period: | £
298,788 Ordinary B shares of £ 0.001 each | 298

During the year, the company issued 298,788 ordinary B £0.001 shares for total consideration of £2,987,880.
Page 5