Registration number: 07397659

Blue Print Orthotics Limited

(Registration number: 07397659)

Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	23,367	31,334
Current assets
Stocks		1,000	1,000
Debtors	4	46,874	36,601
Cash at bank and in hand		40,279	17,203
		88,153	54,804
Creditors: Amounts falling due within one year	5	(73,570)	(62,517)
Net current assets/(liabilities)		14,583	(7,713)
Total assets less current liabilities		37,950	23,621
Creditors: Amounts falling due after more than one year	5	(3,821)	(5,798)
Provisions for liabilities		(5,842)	(7,834)
Net assets		28,287	9,989
Capital and reserves
Called up share capital		100	100
Retained earnings		28,187	9,889
Shareholders' funds		28,287	9,989

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

Blue Print Orthotics Limited

(Registration number: 07397659)

Balance Sheet as at 31 October 2025 (continued)

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities.

These financial statements were approved and authorised for issue by the Board on 27 May 2026 and signed on its behalf by:
 

.........................................

Mr G Jarvill

Director

Blue Print Orthotics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	Accounting policies

Statutory information

Blue Print Orthotics Limited is a private company, limited by shares, domiciled in England and Wales, company number 07397659. The registered office is at Unit F Coney Green Networking Centre, Clay Cross, Chesterfield, S45 9HX.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

These financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Revenue recognition

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

Government grants

Grants that do not impose specified future performance-related conditions are recognised in income when the grant proceeds are received or receivable. Grants that impose specified future performance-related conditions are recognised in income only when the performance-related conditions are met. Grants received before the revenue recognition criteria are satisfied are recognised as a liability.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Blue Print Orthotics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

1	Accounting policies (continued)

Deferred tax shall be recognised in respect of all timing differences at the reporting date, except as otherwise required by FRS102. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that 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 income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Unrelieved tax losses and other deferred tax assets shall be 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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold improvements	Over the length of the lease
Office equipment	20% reducing balance
Plant and machinery	20% reducing balance , 10% straight line & 25% straight line

Stocks

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on the selling price less anticipated costs to completion and selling costs.

Leases

Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term.

Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet as tangible fixed assets and are depreciated over the shorter of the lease term and their useful lives. The capital elements of future obligations under the leases are included as liabilities in the balance sheet. The interest element of the rental obligation is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Blue Print Orthotics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 4).

3	Tangible assets

	Leasehold property improvements £	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost
At 1 November 2024	4,510	50,233	2,409	8,295	65,447
At 31 October 2025	4,510	50,233	2,409	8,295	65,447
Depreciation
At 1 November 2024	4,510	26,914	2,343	346	34,113
Charge for the year	-	5,880	13	2,074	7,967
At 31 October 2025	4,510	32,794	2,356	2,420	42,080
Carrying amount
At 31 October 2025	-	17,439	53	5,875	23,367
At 31 October 2024	-	23,319	66	7,949	31,334

4

Debtors

	2025 £	2024 £
Trade debtors	42,387	32,880
Other debtors	4,487	3,721
	46,874	36,601

Blue Print Orthotics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

5

Creditors

	2025  £	2024  £
Due within one year
HP and finance lease liabilities	1,978	1,978
Trade creditors	11,344	9,457
Social security and other taxes	18,055	11,315
Outstanding defined contribution pension costs	376	325
Other creditors	1,066	4,978
Accrued expenses	1,950	2,275
Corporation tax	38,801	32,189
	73,570	62,517
Due after one year
HP and finance lease liabilities	3,821	5,798

6	Financial commitments

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £41,000 (2024 - £55,470).