REGISTERED NUMBER: 03877091 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

INVISIBLE BLUE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Ms J Stringer

R Smart

SECRETARY:

Ms J F Stringer

REGISTERED OFFICE:

c/o Thorne Lancaster Parker

5th Floor, Palladium House

1-4 Argyll Street

London

W1F 7TA

REGISTERED NUMBER:

03877091 (England and Wales)

ACCOUNTANTS:

Thorne Lancaster Parker

5th Floor

Palladium House

1-4 Argyll Street

London

W1F 7TA

FIXED ASSETS

Property, plant and equipment

5

177,363

222,631

CURRENT ASSETS

Inventories

6

22,000

36,520

Debtors

7

862,479

682,734

Cash at bank

1,064,949

694,251

1,949,428

1,413,505

CREDITORS

Amounts falling due within one year

8

(1,253,416

)

(774,061

)

NET CURRENT ASSETS

696,012

639,444

TOTAL ASSETS LESS CURRENT LIABILITIES

873,375

862,075

CREDITORS

Amounts falling due after more than one year

9

(63,738

)

(113,943

)

NET ASSETS

809,637

748,132

CAPITAL AND RESERVES

Called up share capital

11

2

2

Retained earnings

12

809,635

748,130

SHAREHOLDERS' FUNDS

809,637

748,132

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by:

Ms J F Stringer - Director

R Smart - Director

1.	STATUTORY INFORMATION

Invisible Blue 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Revenue recognition

Revenue represents the amounts receivable during the year, excluding value added tax, for goods and services provided in the ordinary course of business.

Property, plant and equipment

Property, plant and equipment are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all property, plant and equipment, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows;

Plant and machinery - 25% on cost

Fixtures and fittings - 25% on cost

Motor vehicles - 25% on cost

Computer equipment - 25% on cost

The carrying values of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Inventories

Inventories are stated at the lower of cost and estimated selling price less costs to sell after making due allowance for obsolete and slow moving items. Inventories are recognised as an expense in the period in which the related revenue is generated.

Cost is determined on an average cost basis. Cost includes the purchase price and other directly attributable costs to bring the inventory to its present location and condition.

At the end of each period, inventories are assessed for impairment. If an item of inventory is impaired, the identified inventory is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the income statement.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Financial instruments

a) Basic financial assets

Trade and other debtors and bank balances, which are due within one year are initially recognised at transaction price and subsequently carried at amortised cost being the transaction price less any amounts settled and any impairment losses.

At the end of each reporting period basic financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

If there is decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

A financial asset is derecognised only when the contractual rights to cash flows expire or are settled, or substantially all the risks and rewards of ownership are transferred to another party, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

b) Basic financial liabilities and equity

Financial liabilities are classified as liabilities and equity instruments according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Trade creditors, other creditors and loans from fellow group and related companies are initially recognised at transaction price and subsequently carried at amortised cost, being transaction price less any amounts settled.

Bank overdrafts, invoice discounting facilities and stock finance facilities are presented within creditors: amounts falling due within one year.

Other loans are initially recognised at the transaction price, including transaction costs and subsequently measured at amortised cost using the effective interest method. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and other similar charges.

Basic financial liabilities are derecognised when the contractual obligation is discharged, cancelled or expired.

c) Equity instruments

The ordinary share capital of the company is classified as equity and recorded at fair value of the cash or other resources received or receivable, net of direct costs of issuing the equity instruments.

Cash and cash equivalents

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short-term deposits with an original maturity date of three months or less.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2024 - 23 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Long

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 September 2024

186,869

24,383

6,924

Additions

-

61,305

-

Disposals

-

-

-

At 31 August 2025

186,869

85,688

6,924

DEPRECIATION

At 1 September 2024

37,373

22,790

6,924

Charge for year

18,687

16,344

-

Eliminated on disposal

-

-

-

At 31 August 2025

56,060

39,134

6,924

NET BOOK VALUE

At 31 August 2025

130,809

46,554

-

At 31 August 2024

149,496

1,593

-

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

216,256

46,538

480,970

Additions

-

-

61,305

Disposals

(106,831

)

-

(106,831

)

At 31 August 2025

109,425

46,538

435,444

DEPRECIATION

At 1 September 2024

144,714

46,538

258,339

Charge for year

6,494

-

41,525

Eliminated on disposal

(41,783

)

-

(41,783

)

At 31 August 2025

109,425

46,538

258,081

NET BOOK VALUE

At 31 August 2025

-

-

177,363

At 31 August 2024

71,542

-

222,631

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Motor

vehicles

£

COST

At 1 September 2024

and 31 August 2025

97,266

DEPRECIATION

At 1 September 2024

and 31 August 2025

97,266

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

6.	INVENTORIES

2025

2024

£

£

Stocks

22,000

36,520

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

658,677

510,214

Amounts owed by related undertakings

83,629

57,777

Prepayments and accrued income

120,173

114,743

862,479

682,734

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

535,284

399,295

Corporation tax

46,232

62,923

Social security and other taxes

121,864

4,823

Company Barclaycard

16,998

12,117

Other creditors

2,120

64,376

Directors' current accounts

2,483

77,987

Accruals and deferred income

528,435

152,540

1,253,416

774,061

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

30,012

60,242

Bank loans - 2-5 years

33,726

53,701

63,738

113,943

10.	FINANCIAL INSTRUMENTS

The company has the following financial instruments:

2025

2024

£

£

Financial assets that are measured at amortised cost

- Trade debtors

658,677

510,214

- Amounts owed by related undertakings

83,629

57,777

742,306

567,991

Financial liabilities measured at amortised cost

- Trade creditors

535,284

399,295

- Other creditors

2,120

64,376

- Accruals

528,435

152,540

1,065,839

616,211

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

12.

RESERVES

Retained

earnings

£

At 1 September 2024

748,130

Profit for the year

141,505

Dividends

(80,000

)

At 31 August 2025

809,635

13.	RELATED PARTY DISCLOSURES

IVB DIRECT LIMITED

At the balance sheet date the company is owed £83,629 (2024: £57,777) by IVB Direct Limited, a company under common control. The amount is unsecured and interest free and there is no fixed date for repayment.