Blues Roots

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 07270783

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Cash at bank and in hand		58,279		91,221

		58,279		91,221
Creditors: Amounts Falling Due Within One Year	4	(2,999 )		(22,528 )

NET CURRENT ASSETS (LIABILITIES)			55,280		68,693

TOTAL ASSETS LESS CURRENT LIABILITIES			55,280		68,693

NET ASSETS			55,280		68,693

Income and Expenditure Account			55,280		68,693

MEMBERS' FUNDS			55,280		68,693

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Blues Roots

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

Mr Simon Darrington

Director

09/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Blues Roots is a private company, limited by guarantee, incorporated in England & Wales, registered number 07270783 . The registered office is Herston Cross House, 230 High Street, Swanage, Dorset, BH19 2PQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% Reducing Balance Method

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	2,999	20,295
Directors' loan accounts	-	2,233

	2,999	22,528

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Blues Roots

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

5. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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