Acorah Software Products - Accounts Production 19.3.600 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 05778595 Mrs Alison Williams Mr Glenn Williams Mrs Alison Williams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05778595 2024-08-31 05778595 2025-08-31 05778595 2024-09-01 2025-08-31 05778595 frs-core:CurrentFinancialInstruments 2025-08-31 05778595 frs-core:Non-currentFinancialInstruments 2025-08-31 05778595 frs-core:ComputerEquipment 2025-08-31 05778595 frs-core:ComputerEquipment 2024-09-01 2025-08-31 05778595 frs-core:ComputerEquipment 2024-08-31 05778595 frs-core:FurnitureFittings 2025-08-31 05778595 frs-core:FurnitureFittings 2024-09-01 2025-08-31 05778595 frs-core:FurnitureFittings 2024-08-31 05778595 frs-core:MotorVehicles 2025-08-31 05778595 frs-core:MotorVehicles 2024-09-01 2025-08-31 05778595 frs-core:MotorVehicles 2024-08-31 05778595 frs-core:PlantMachinery 2025-08-31 05778595 frs-core:PlantMachinery 2024-09-01 2025-08-31 05778595 frs-core:PlantMachinery 2024-08-31 05778595 frs-core:ShareCapital 2025-08-31 05778595 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 05778595 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05778595 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 05778595 frs-bus:SmallEntities 2024-09-01 2025-08-31 05778595 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 05778595 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05778595 frs-bus:Director1 2024-09-01 2025-08-31 05778595 frs-bus:Director2 2024-09-01 2025-08-31 05778595 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 05778595 frs-countries:EnglandWales 2024-09-01 2025-08-31 05778595 2023-08-31 05778595 2024-08-31 05778595 2023-09-01 2024-08-31 05778595 frs-core:CurrentFinancialInstruments 2024-08-31 05778595 frs-core:Non-currentFinancialInstruments 2024-08-31 05778595 frs-core:ShareCapital 2024-08-31 05778595 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 05778595
Bluelime Retail Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Blue Rocket Accounting
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05778595
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 54,186 11,242
54,186 11,242
CURRENT ASSETS
Debtors 5 152,890 25,204
Cash at bank and in hand 92,125 50,156
245,015 75,360
Creditors: Amounts Falling Due Within One Year 6 (182,123 ) (75,487 )
NET CURRENT ASSETS (LIABILITIES) 62,892 (127 )
TOTAL ASSETS LESS CURRENT LIABILITIES 117,078 11,115
Creditors: Amounts Falling Due After More Than One Year 7 - (10,833 )
NET ASSETS 117,078 282
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 116,978 182
SHAREHOLDERS' FUNDS 117,078 282
Page 1
Page 2
For the year ending 31 August 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 Profit and Loss Account.
On behalf of the board
Mrs Alison Williams
Director
Mr Glenn Williams
Director
28/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bluelime Retail Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05778595 . The registered office is Gwynfa House, 677 Princes Road, Dartford, Kent, DA2 6EF.
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
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2024 - - 4,703 32,176 36,879
Additions 5,053 42,000 - 4,242 51,295
As at 31 August 2025 5,053 42,000 4,703 36,418 88,174
Depreciation
As at 1 September 2024 - - 3,549 22,088 25,637
Provided during the period 554 4,775 289 2,733 8,351
As at 31 August 2025 554 4,775 3,838 24,821 33,988
Net Book Value
As at 31 August 2025 4,499 37,225 865 11,597 54,186
As at 1 September 2024 - - 1,154 10,088 11,242
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 137,735 15,832
Other debtors 15,155 9,372
152,890 25,204
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 15,049 4,370
Bank loans and overdrafts 9,916 10,000
Other creditors 48,792 20,653
Taxation and social security 108,366 40,464
182,123 75,487
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 10,833
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4