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Company Registration No. SC584819 (Scotland)
Blu Bay Limited Unaudited accounts for the year ended 30 June 2025
Blu Bay Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Blu Bay Limited Company Information for the year ended 30 June 2025
Director
Alan Bruce Connolly
Company Number
SC584819 (Scotland)
Registered Office
37-39 HOPE STREET GLASGOW G2 6AE SCOTLAND
Accountants
G.S Stuart&Co 249 Govan Road Glasgow G51 1HJ
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Blu Bay Limited Statement of financial position as at 30 June 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
24,111 
27,638 
Current assets
Inventories
12,173 
12,173 
Debtors
5
48,615 
47,552 
Cash at bank and in hand
7,512 
2,072 
68,300 
61,797 
Creditors: amounts falling due within one year
6
(133,595)
(71,662)
Net current liabilities
(65,295)
(9,865)
Total assets less current liabilities
(41,184)
17,773 
Creditors: amounts falling due after more than one year
7
(17,513)
(27,084)
Net liabilities
(58,697)
(9,311)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(58,797)
(9,411)
Shareholders' funds
(58,697)
(9,311)
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 director acknowledges his 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 and authorised for issue on 22 July 2026 and were signed on its behalf by
Alan Bruce Connolly Director Company Registration No. SC584819
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Blu Bay Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Blu Bay Limited is a private company, limited by shares, registered in Scotland, registration number SC584819. The registered office is 37-39 HOPE STREET, GLASGOW, G2 6AE, SCOTLAND.
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.
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:
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2024
10,000 
26,029 
11,739 
47,768 
At 30 June 2025
10,000 
26,029 
11,739 
47,768 
Depreciation
At 1 July 2024
- 
16,843 
3,287 
20,130 
Charge for the year
- 
1,837 
1,690 
3,527 
At 30 June 2025
- 
18,680 
4,977 
23,657 
Net book value
At 30 June 2025
10,000 
7,349 
6,762 
24,111 
At 30 June 2024
10,000 
9,186 
8,452 
27,638 
- 5 -
Blu Bay Limited Notes to the Accounts for the year ended 30 June 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
5,740 
4,677 
Accrued income and prepayments
1,325 
1,325 
Other debtors
14,050 
41,550 
21,115 
47,552 
Amounts falling due after more than one year
Other debtors
27,500 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
21,465 
11,610 
Trade creditors
83,824 
27,434 
Taxes and social security
(5,113)
- 
Other creditors
26,219 
27,819 
Loans from directors
2,400 
2,399 
Accruals
4,800 
2,400 
133,595 
71,662 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
12,798 
27,084 
Other creditors
4,715 
- 
17,513 
27,084 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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