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Company Registration No. 14299894 (England and Wales)
Bluteshi Ltd Unaudited accounts for the year ended 31 August 2025
Bluteshi Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Bluteshi Ltd Company Information for the year ended 31 August 2025
Directors
A Rondelet A Agrawal
Company Number
14299894 (England and Wales)
Registered Office
Silverstream House 45 Fitzroy Street 4th Floor Fitzrovia London W1T 6EB United Kingdom
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Bluteshi Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
405
809
Current assets
Debtors
5
460
189
Cash at bank and in hand
87,006
218
87,466
407
Creditors: amounts falling due within one year
6
(98,097)
(23,163)
Net current liabilities
(10,631)
(22,756)
Net liabilities
(10,226)
(21,947)
Capital and reserves
Called up share capital
7
2
2
Share premium
61,200
33,000
Profit and loss account
(71,428)
(54,949)
Shareholders' funds
(10,226)
(21,947)
For the year ending 31 August 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by
A Rondelet Director Company Registration No. 14299894
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Bluteshi Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Bluteshi Ltd is a private company, limited by shares, registered in England and Wales, registration number 14299894. The registered office is Silverstream House, 45 Fitzroy Street, 4th Floor Fitzrovia, London, W1T 6EB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
The company did not derive any revenue during the period. Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25%
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Going concern
At the time of approving the financial statements, the directors have reasonable expectations that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
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Bluteshi Ltd Notes to the Accounts for the year ended 31 August 2025
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 September 2024
1,617
At 31 August 2025
1,617
Depreciation
At 1 September 2024
808
Charge for the year
404
At 31 August 2025
1,212
Net book value
At 31 August 2025
405
At 31 August 2024
809
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
460
189
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
165
Other creditors
74,999
-
Loans from directors
23,098
22,598
Accruals
-
400
98,097
23,163
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1,592,920 Ordinary shares of £0.000001 each
1.59
1.59
55,708 B Ordinary shares of £0.000001 each
0.05
0.03
1.64
1.62
Shares issued during the period:
19,587 B Ordinary shares of £0.000001 each
0.01
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Bluteshi Ltd Notes to the Accounts for the year ended 31 August 2025
8
Transactions with related parties
Included in other creditors is an amount of £23,098 (2024: £22,598) owed to Mr A Rondelet and £0 (2024: £0) to Mr A Agrawal.
9
Average number of employees
During the year the average number of employees was 0 (2024: 1).
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