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Company Registration No. 14838596 (England and Wales)
Boiling Blue Ltd Unaudited accounts for the year ended 31 May 2025
Boiling Blue Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Boiling Blue Ltd Company Information for the year ended 31 May 2025
Directors
Harry Nickel Ashcroft Egle Kazlauskaite
Company Number
14838596 (England and Wales)
Registered Office
Flat 19 Egremont House 2 Medals Way London E20 1BF England
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Boiling Blue Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
3,094
1,600
Current assets
Debtors
5
33,730
26,548
Cash at bank and in hand
17,546
39,029
51,276
65,577
Creditors: amounts falling due within one year
6
(28,031)
(57,835)
Net current assets
23,245
7,742
Net assets
26,339
9,342
Capital and reserves
Called up share capital
100
100
Profit and loss account
26,239
9,242
Shareholders' funds
26,339
9,342
For the year ending 31 May 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 22 May 2026 and were signed on its behalf by
Harry Nickel Ashcroft Director Company Registration No. 14838596
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Boiling Blue Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Boiling Blue Ltd is a private company, limited by shares, registered in England and Wales, registration number 14838596. The registered office is Flat 19, Egremont House, 2 Medals Way, London, E20 1BF, England.
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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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.
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
5 Years
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Boiling Blue Ltd Notes to the Accounts for the year ended 31 May 2025
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 June 2024
2,000
Additions
2,268
At 31 May 2025
4,268
Depreciation
At 1 June 2024
400
Charge for the year
774
At 31 May 2025
1,174
Net book value
At 31 May 2025
3,094
At 31 May 2024
1,600
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
163
2,332
Other debtors
-
266
163
2,598
Amounts falling due after more than one year
Other debtors
33,567
23,950
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
927
2,051
Trade creditors
-
43,200
Taxes and social security
26,444
12,584
Other creditors
660
-
28,031
57,835
7
Controlling party
Mr. Harry Nickel Ashcroft the director controls the company by virtue of 100% of the issued ordinary share capital.
8
Average number of employees
During the year the average number of employees was 1 (2024: 2).
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