BLUE SAPPHIRE ENTERPRISES LTD

BLUE SAPPHIRE ENTERPRISES LTD
Contents Page
For the year ended 29 April 2025

Statement of financial position	1
Notes to the financial statements	2

BLUE SAPPHIRE ENTERPRISES LTD
Statement of Financial Position
As at 29 April 2025

	Notes	2025 £	2024 £
Current assets
Debtors		209,900	185,000
Investments		30,000	30,000
Cash at bank and in hand		7,715	722
		247,615	215,722
Creditors: amount falling due within one year		(19,764)	(45,921)
Net current assets		227,851	169,801

Total assets less current liabilities		227,851	169,801
Creditors: amount falling due after more than one year		(57,969)	(23,025)
Net assets		169,882	146,776

Capital and reserves
Called up share capital	3	10,100	10,100
Profit and loss account		159,782	136,676
Shareholders' funds		169,882	146,776

For the year ended 29 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 24 April 2026 and were signed on its behalf by:

-------------------------------
Mazair Iqbal
Director

1

BLUE SAPPHIRE ENTERPRISES LTD
Notes to the Abridged Financial Statements
For the year ended 29 April 2025

General Information

BLUE SAPPHIRE ENTERPRISES LTD is a private company, limited by shares, registered in England and Wales, registration number 08975610, registration address 1 Southbourne Avenue, Birmingham, England, B34 6AH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
200 Class A shares of £1.00 each	200		200
	200		200

2

Registered Number: 08975610
England and Wales
BLUE SAPPHIRE ENTERPRISES LTD

Abridged Accounts

Period of accounts Start date: 30 April 2024 End date: 29 April 2025