REGISTERED NUMBER: 04891822 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Blue Portal Telecom Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr D J Dickens

Mr M Hodder

SECRETARY:

Mrs S L Dickens

REGISTERED OFFICE:

Rectifier House Newton Chambers Road

Thorncliffe Park

Sheffield

S35 2PH

REGISTERED NUMBER:

04891822 (England and Wales)

ACCOUNTANTS:

Langricks (Holmfirth) Limited

4 Greenfield Road

Holmfirth

West Yorkshire

HD9 2JT

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Blue Portal Telecom Limited for the year ended 30 September 2025 which comprise the Statement of Income and Retained Earnings, 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 firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Blue Portal Telecom Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Blue Portal Telecom Limited and state those matters that we have agreed to state to the Board of Directors of Blue Portal Telecom Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blue Portal Telecom Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Blue Portal Telecom Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Blue Portal Telecom Limited. You consider that Blue Portal Telecom Limited 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 financial statements of Blue Portal Telecom Limited. 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 statutory financial statements.

Langricks (Holmfirth) Limited

4 Greenfield Road

Holmfirth

West Yorkshire

HD9 2JT

24 April 2026

FIXED ASSETS

Tangible assets

4

73,570

106,226

CURRENT ASSETS

Stocks

3,103

2,140

Debtors

5

1,333,673

1,461,764

Cash at bank

808,165

645,067

2,144,941

2,108,971

CREDITORS

Amounts falling due within one year

6

682,504

645,616

NET CURRENT ASSETS

1,462,437

1,463,355

TOTAL ASSETS LESS CURRENT LIABILITIES

1,536,007

1,569,581

PROVISIONS FOR LIABILITIES

18,363

24,242

NET ASSETS

1,517,644

1,545,339

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,517,544

1,545,239

1,517,644

1,545,339

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 April 2026 and were signed on its behalf by:

Mr D J Dickens - Director

Mr M Hodder - Director

1.	STATUTORY INFORMATION

Blue Portal Telecom Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

straight line over 3 years

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves, respectively.

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing differences.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

91,212

53,947

126,865

7,252

279,276

Additions

-

242

950

-

1,192

At 30 September 2025

91,212

54,189

127,815

7,252

280,468

DEPRECIATION

At 1 October 2024

81,955

30,649

53,728

6,718

173,050

Charge for year

9,141

5,829

18,344

534

33,848

At 30 September 2025

91,096

36,478

72,072

7,252

206,898

NET BOOK VALUE

At 30 September 2025

116

17,711

55,743

-

73,570

At 30 September 2024

9,257

23,298

73,137

534

106,226

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

67,642

90,200

Other debtors

1,266,031

1,371,564

1,333,673

1,461,764

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

36,052

39,640

Taxation and social security

79,035

125,476

Other creditors

567,417

480,500

682,504

645,616

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.9.25

30.9.24

£

£

Within one year

56,578

47,851

Between one and five years

89,849

63,573

146,427

111,424

8.	RELATED PARTY DISCLOSURES

Entities over which the entity has control, joint control or significant influence:

During the year to 30 September 2025 the company received loan repayments amounting to £100,009 (2024: £370,000) from these entities. At 30 September 2025 the company was owed £1,253,146 (2024: £1,353,136) by these entities, and owed £218,368 (2024: £218,917) to these entities, which are included within debtors and creditors respectively.

Directors:

During the year the directors introduced £72,411 into the company and withdrew £68,548.

At 30 September 2025, the company owed the directors £4,090 (2024: £227) which is included in creditors.

9.	ULTIMATE CONTROLLING PARTY

The company is under the joint control of the directors, and therefore no individual is in overall control of the company.