Blue Rose Global Limited - Filleted accounts

Registered number

NI673487

Blue Rose Global Limited

Unaudited Filleted Accounts

31 October 2025

Blue Rose Global Limited
Registered number:		NI673487
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,090,757			1,129,323

Current assets
Stocks		523,426			632,360
Debtors	4	657,225			328,705
Cash at bank and in hand		150,109			-
		1,330,760			961,065

Creditors: amounts falling due within one year	5	(1,842,918)			(1,701,642)

Net current liabilities			(512,158)			(740,577)

Total assets less current liabilities			578,599			388,746

Creditors: amounts falling due after more than one year	6		(159,569)			(226,109)



Net assets			419,030			162,637

Capital and reserves
Called up share capital			200			200
Profit and loss account			418,830			162,437

Shareholders' funds			419,030			162,637

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.




David Jackson
Director
Approved by the board on 23 June 2026

Blue Rose Global Limited
Notes to the Accounts
for the year ended 31 October 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 evenly over its expected useful life, as follows:

	Freehold buildings			Straight Line 2%
	Motor Vehicles			Straight Line 25%
	Plant and machinery			Straight Line 10%
	Fixtures, fittings, tools and equipment			Straight Line 25%

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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		7


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	1,099,173		43,448		71,393		1,214,014
	Additions	-		6,972		-		6,972
	At 31 October 2025	1,099,173		50,420		71,393		1,220,986

	Depreciation
	At 1 November 2024	60,926		12,160		11,605		84,691
	Charge for the year	21,984		5,706		17,848		45,538
	At 31 October 2025	82,910		17,866		29,453		130,229

	Net book value
	At 31 October 2025	1,016,263		32,554		41,940		1,090,757
	At 31 October 2024	1,038,247		31,288		59,788		1,129,323


4	Debtors					2025		2024
£							£

	Trade debtors					408,252		89,297
	Other debtors					248,973		239,408
						657,225		328,705


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

	Bank loans and overdrafts					72,290		256,419
	Obligations under finance lease and hire purchase contracts					7,050		1,185
	Trade creditors					2,638		208,730
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					691,093		746,048
	Taxation and social security costs					169,854		83,745
	Other creditors					899,993		405,515
						1,842,918		1,701,642


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

	Bank loans					136,476		190,102
	Obligations under finance lease and hire purchase contracts					23,093		36,007
						159,569		226,109


7	Other information

	Blue Rose Global Limited is a private company limited by shares and incorporated in Northern Ireland. Its registered office is:
	77 Sloan Street
	Lisburn
	BT27 5AG