2025-04-01 2026-03-31 false Capium Accounts Production 1.1 05970660 2025-04-01 2026-03-31 05970660 bus:FullAccounts 2025-04-01 2026-03-31 05970660 bus:FRS102 2025-04-01 2026-03-31 05970660 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 05970660 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05970660 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05970660 2025-04-01 2026-03-31 05970660 2026-03-31 05970660 bus:RegisteredOffice 2025-04-01 2026-03-31 05970660 core:WithinOneYear 2026-03-31 05970660 core:AfterOneYear 2026-03-31 05970660 1 2025-04-01 2026-03-31 05970660 bus:Director1 2025-04-01 2026-03-31 05970660 bus:Director1 2026-03-31 05970660 bus:Director1 2024-04-01 2025-03-31 05970660 bus:Director2 2025-04-01 2026-03-31 05970660 bus:Director2 2026-03-31 05970660 bus:Director2 2024-04-01 2025-03-31 05970660 bus:Director3 2025-04-01 2026-03-31 05970660 bus:Director3 2026-03-31 05970660 bus:Director3 2024-04-01 2025-03-31 05970660 bus:Director4 2025-04-01 2026-03-31 05970660 bus:Director4 2026-03-31 05970660 bus:Director4 2024-04-01 2025-03-31 05970660 2024-04-01 05970660 bus:CompanySecretary1 2025-04-01 2026-03-31 05970660 bus:LeadAgentIfApplicable 2025-04-01 2026-03-31 05970660 2024-04-01 2025-03-31 05970660 2025-03-31 05970660 core:WithinOneYear 2025-03-31 05970660 core:AfterOneYear 2025-03-31 05970660 bus:EntityAccountantsOrAuditors 2024-04-01 2025-03-31 05970660 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 05970660 bus:OrdinaryShareClass1 2026-03-31 05970660 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 05970660 bus:OrdinaryShareClass1 2025-03-31 05970660 bus:OrdinaryShareClass2 2025-04-01 2026-03-31 05970660 bus:OrdinaryShareClass2 2026-03-31 05970660 bus:OrdinaryShareClass2 2024-04-01 2025-03-31 05970660 bus:OrdinaryShareClass2 2025-03-31 05970660 bus:OrdinaryShareClass3 2025-04-01 2026-03-31 05970660 bus:OrdinaryShareClass3 2026-03-31 05970660 bus:OrdinaryShareClass3 2024-04-01 2025-03-31 05970660 bus:OrdinaryShareClass3 2025-03-31 05970660 bus:OrdinaryShareClass4 2025-04-01 2026-03-31 05970660 bus:OrdinaryShareClass4 2026-03-31 05970660 bus:OrdinaryShareClass4 2024-04-01 2025-03-31 05970660 bus:OrdinaryShareClass4 2025-03-31 05970660 bus:OrdinaryShareClass5 2025-04-01 2026-03-31 05970660 bus:OrdinaryShareClass5 2026-03-31 05970660 bus:OrdinaryShareClass5 2024-04-01 2025-03-31 05970660 bus:OrdinaryShareClass5 2025-03-31 05970660 bus:OrdinaryShareClass6 2025-04-01 2026-03-31 05970660 bus:OrdinaryShareClass6 2026-03-31 05970660 bus:OrdinaryShareClass6 2024-04-01 2025-03-31 05970660 bus:OrdinaryShareClass6 2025-03-31 05970660 core:PlantMachinery 2025-04-01 2026-03-31 05970660 core:PlantMachinery 2026-03-31 05970660 core:PlantMachinery 2025-03-31 05970660 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2026-03-31 05970660 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-03-31 05970660 core:CostValuation core:Non-currentFinancialInstruments 2026-03-31 05970660 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 05970660 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2026-03-31 05970660 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2026-03-31 05970660 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2026-03-31 05970660 core:Non-currentFinancialInstruments 2026-03-31 05970660 core:Non-currentFinancialInstruments 2025-03-31 05970660 core:ShareCapital 2026-03-31 05970660 core:ShareCapital 2025-03-31 05970660 core:RetainedEarningsAccumulatedLosses 2026-03-31 05970660 core:RetainedEarningsAccumulatedLosses 2025-03-31 05970660 dpl:Item1 2025-04-01 05970660 dpl:Item1 2026-03-31 05970660 dpl:Item1 2024-04-01 05970660 dpl:Item1 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 05970660
England and Wales
BLUE LIGHT PUBLISHING LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

Blue Light Publishing Limited Contents Page For the year ended 31 March 2026
Statement of Financial Position | 1
Notes to the Financial Statements | 2

Blue Light Publishing Limited Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 4,958 |  | 6,198
Investments | 4 | 40 |  | 40
|  | 4,998 |  | 6,238
Current assets |  |  |
Stocks | 5 | 3,000 |  | 3,000
Debtors: amounts falling due within one year | 6 | 101,777 |  | 125,922
Cash at bank and in hand |  | 325,027 |  | 678,746
|  | 429,804 |  | 807,668
Creditors: amount falling due within one year | 7 | (310,011) |  | (134,441)
Net current assets |  | 119,793 |  | 673,227
Total assets less current liabilities |  | 124,791 |  | 679,465
Net assets |  | 124,791 |  | 679,465
Capital and reserves |  |  |
Called up share capital | 8 | 110 |  | 100
Profit and loss account |  | 124,681 |  | 679,365
Shareholders' funds |  | 124,791 |  | 679,465
For the year ended 31 March 2026 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. 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. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 18 August 2026 and were signed on its behalf by:
------------------------------- G H Williams Director
1

Blue Light Publishing Limited Notes to the Financial Statements For the year ended 31 March 2026
General Information Blue Light Publishing Limited is a private company, limited by shares, registered in England and Wales, registration number 05970660, registration address High Mead, Old Road, Llansteffan, Carmarthen, SA33 5JN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Website cost Planning and operating costs for the company's website are charged to the income statement as incurred. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Reducing Balance
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 9 (2025 : 9).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 April 2025 | 36,838 |  | 36,838
Additions | - |  | -
Disposals | - |  | -
At 31 March 2026 | 36,838 |  | 36,838
Depreciation
At 01 April 2025 | 30,640 |  | 30,640
Charge for year | 1,240 |  | 1,240
On disposals | - |  | -
At 31 March 2026 | 31,880 |  | 31,880
Net book values
Closing balance as at 31 March 2026 | 4,958 |  | 4,958
Opening balance as at 01 April 2025 | 6,198 |  | 6,198
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 April 2025 | 40 |  | 40
Additions | - |  | -
Disposals | - |  | -
At 31 March 2026 | 40 |  | 40
5. | Stocks
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Stocks | 3,000 |  | 3,000
| 3,000 |  | 3,000
6. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Debtors | 88,953 |  | 104,037
Prepayments & Accrued Income | 1,760 |  | 1,044
Other Debtors | 11,064 |  | 20,841
| 101,777 |  | 125,922
7. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Creditors | 11,735 |  | 5,000
Taxation & Social Security | 125,157 |  | 111,313
Accrued Expenses | 4,285 |  | 4,100
Other Creditors | 82,458 |  | 537
Directors' Current Accounts | 86,376 |  | 13,491
| 310,011 |  | 134,441
8. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
35 Ordinary A shares of £1.00 each | 35 |  | 35
35 Ordinary B shares of £1.00 each | 35 |  | 35
15 Ordinary C shares of £1.00 each | 15 |  | 15
15 Ordinary D shares of £1.00 each | 15 |  | 15
5 Ordinary E shares of £1.00 each | 5 |  | -
5 Ordinary F shares of £1.00 each | 5 |  | -
| 110 |  | 100
2