Blue Ray Healings Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: 15349008

		31 December 2025		31 December 2024
	Notes	£	£	£	£
Creditors: Amounts Falling Due Within One Year	4	(4,173 )		(3,024 )

NET CURRENT ASSETS (LIABILITIES)			(4,173 )		(3,024 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(4,173 )		(3,024 )

NET LIABILITIES			(4,173 )		(3,024 )

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			(4,273 )		(3,124 )

SHAREHOLDERS' FUNDS			(4,173)		(3,024)

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 Martin Crosfill

Director

20/04/2026

The notes on page 2 form part of these financial statements.

1. General Information

Blue Ray Healings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15349008 . The registered office is 79 New Lodge Crescent, Barnsley, S71 1SH.

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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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 purchased the goods.

Rendering of services

Turnover from the rendering of services (i.e. fayres) is recognised by reference to the stage of completion of the fayre. The stage of completion is measured by comparing the costs incurred for work performed to date to the total estimated costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 1)

4. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Accruals and deferred income	390	-
Directors' loan accounts	3,783	3,024

	4,173	3,024

5. Share Capital

	31 December 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	100	100

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