Blue Star FM Limited - Filleted accounts

Registered number

10903062

Blue Star FM Limited

Filleted Accounts

31 August 2025

Blue Star FM Limited
Registered number:		10903062
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		112,742			90,190

Current assets
Debtors	4	198,658			278,992
Cash at bank and in hand		140,906			65,477
		339,564			344,469

Creditors: amounts falling due within one year	5	(237,845)			(219,550)

Net current assets			101,719			124,919

Total assets less current liabilities			214,461			215,109

Creditors: amounts falling due after more than one year	6		(33,368)			(57,541)

Provisions for liabilities			(29,877)			(23,901)


Net assets			151,216			133,667

Capital and reserves
Called up share capital			100			100
Profit and loss account			151,116			133,567

Shareholder's funds			151,216			133,667

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



S Gallimore
Director
Approved by the board on 31 May 2026

Blue Star FM Limited
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

	Plant and machinery	over 4 years
	Office equipment	over 4 years
	Motor vehicles	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			7		6


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 September 2024	23,035		131,574		154,609
	Additions	716		45,500		46,216
	At 31 August 2025	23,751		177,074		200,825

	Depreciation
	At 1 September 2024	20,436		43,983		64,419
	Charge for the year	1,767		21,897		23,664
	At 31 August 2025	22,203		65,880		88,083

	Net book value
	At 31 August 2025	1,548		111,194		112,742
	At 31 August 2024	2,599		87,591		90,190


4	Debtors			2025		2024
£					£

	Trade debtors			197,025		278,492
	Other debtors			1,633		500
				198,658		278,992


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			7,500		10,000
	Obligations under finance lease and hire purchase contracts			16,673		21,329
	Trade creditors			101,547		72,973
	Taxation and social security costs			108,859		111,850
	Other creditors			3,266		3,398
				237,845		219,550


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		7,500
	Obligations under finance lease and hire purchase contracts			33,368		50,041
				33,368		57,541


7	Controlling party

	The company was under the control of S Gallimore throughout the year. Mr Gallimore is the company's director and he holds 100% of its issued share capital.


8	Other information

	Blue Star FM Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Sure Store, Gallan Park
	Watling Street
	Cannock
	Staffs
	WS11 0XG