Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 14171326 Mr Brendan Speedie Mrs Deborah Speedie Mr Andrew Speedie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14171326 2024-12-31 14171326 2025-12-31 14171326 2025-01-01 2025-12-31 14171326 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 14171326 frs-core:OtherResidualIntangibleAssets 2025-12-31 14171326 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 14171326 frs-core:OtherResidualIntangibleAssets 2024-12-31 14171326 frs-core:ShareCapital 2025-12-31 14171326 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 14171326 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14171326 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 14171326 frs-bus:SmallEntities 2025-01-01 2025-12-31 14171326 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 14171326 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 14171326 frs-bus:OrdinaryShareClass2 2025-01-01 2025-12-31 14171326 frs-bus:OrdinaryShareClass2 2025-12-31 14171326 frs-bus:OrdinaryShareClass3 2025-01-01 2025-12-31 14171326 frs-bus:OrdinaryShareClass3 2025-12-31 14171326 frs-bus:Director1 2025-01-01 2025-12-31 14171326 frs-bus:Director2 2025-01-01 2025-12-31 14171326 frs-bus:Director3 2025-01-01 2025-12-31 14171326 frs-countries:EnglandWales 2025-01-01 2025-12-31 14171326 2023-12-31 14171326 2024-12-31 14171326 2024-01-01 2024-12-31 14171326 frs-core:ShareCapital 2024-12-31 14171326 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 14171326 frs-bus:OrdinaryShareClass2 2024-01-01 2024-12-31 14171326 frs-bus:OrdinaryShareClass3 2024-01-01 2024-12-31
Registered number: 14171326
Blue Sea Art Ltd
Financial Statements
For The Year Ended 31 December 2025
Apple Accountancy Limited
Chartered Certified Accountants
5 Holyrood Street
Newport
Isle of Wight
PO30 5AU
Blue Sea Art Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Blue Sea Art Ltd
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Blue Sea Art Ltd For The Year Ended 31 December 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Blue Sea Art Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Blue Sea Art Ltd , as a body, in accordance with the terms of our engagement letter dated 22 July 2022. Our work has been undertaken solely to prepare for your approval the accounts of Blue Sea Art Ltd and state those matters that we have agreed to state to the directors of Blue Sea Art Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blue Sea Art Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Blue Sea Art Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Blue Sea Art Ltd . You consider that Blue Sea Art Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Blue Sea Art 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 financial statements.

2 March 2026

Apple Accountancy Limited
Chartered Certified Accountants
5 Holyrood Street
Newport
Isle of Wight
PO30 5AU
Page 1
Page 2
Blue Sea Art Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 14171326

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 5,992 |  | 13,698
|  |  | 5,992 |  | 13,698
CURRENT ASSETS
Cash at bank and in hand |  | 6,797 |  | 5,814 |
|  | 6,797 |  | 5,814 |
Creditors: Amounts Falling Due Within One Year |  | (4,275 ) |  | (12,767 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,522 |  | (6,953 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,514 |  | 6,745
NET ASSETS |  |  | 8,514 |  | 6,745
CAPITAL AND RESERVES
Called up share capital | 5 |  | 10 |  | 10
Profit and Loss Account |  |  | 8,504 |  | 6,735
SHAREHOLDERS' FUNDS |  |  | 8,514 |  | 6,745

Page 2
Page 3
Blue Sea Art Ltd
Balance Sheet (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 Profit and Loss Account.
On behalf of the board

Mr Brendan Speedie Director | Mrs Deborah Speedie Director
19 March 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Blue Sea Art Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Blue Sea Art Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14171326 . The registered office is 5 Holyrood Street, Newport, Isle of Wight, PO30 5AU.
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 a franchise of The Seasons Art Class UK Ltd. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 4
Page 5
Blue Sea Art Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 23,128
As at 31 December 2025 | 23,128
Amortisation
As at 1 January 2025 | 9,430
Provided during the period | 7,706
As at 31 December 2025 | 17,136
Net Book Value
As at 31 December 2025 | 5,992
As at 1 January 2025 | 13,698

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
20 Ordinary A shares of £ 0.100 each | 2 |  | 2
80 Ordinary B shares of £ 0.100 each | 8 |  | 8
| 10 |  | 10

Page 5