BLUE OCEAN SERVICES LTD 30/04/2026 iXBRL

Company registration number: 04195096

BLUE OCEAN SERVICES LTD

Trading as BLUE OCEAN SERVICES LTD

Unaudited filleted financial statements

30 April 2026

BLUE OCEAN SERVICES LTD

Contents

Directors and other information

Accountant's report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

BLUE OCEAN SERVICES LTD

Directors and other information


	Directors	Ms Francess Dugbo


	Secretary	Francess Dugbo


	Company number	04195096


	Registered office	Unit C309 Access Self Storage
		Bugsby's Way
		Charlton
		London
		Charlton


	Business address	Unit C309 Access Self Storage
		Bugsby's Way
		Charlton
		London
		SE7 7SJ


	Accountant	S O A & Associates Co.
		The Link
		Unite 29A
		49 Effra Road
		London
		SW2 1BZ




	Bankers	Lloyds TSB
		East Dulwich
		London

BLUE OCEAN SERVICES LTD

Report to the board of directors on the preparation of the

unaudited statutory financial statements of BLUE OCEAN SERVICES LTD

Year ended 30 April 2026

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 30 April 2026 which comprise the statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

S O A & Associates Co.

The Link

Unite 29A

49 Effra Road

London

SW2 1BZ

28 August 2026

BLUE OCEAN SERVICES LTD

Statement of financial position

30 April 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	63,048		80,325
		_______		_______
			63,048		80,325

Current assets
Debtors	6	301,596		340,438
Cash at bank and in hand		121,679		105,806
		_______		_______
		423,275		446,244
Creditors: amounts falling due
within one year	7	( 173,150)		( 223,971)
		_______		_______
Net current assets			250,125		222,273
			_______		_______
Total assets less current liabilities			313,173		302,598

Creditors: amounts falling due
after more than one year	8		( 50,399)		( 75,018)
			_______		_______
Net assets			262,774		227,580
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			262,674		227,480
			_______		_______
Shareholder funds			262,774		227,580
			_______		_______

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 28 August 2026 , and are signed on behalf of the board by:

Ms Francess Dugbo Ms Francess Dugbo

Director Director

Company registration number: 04195096

BLUE OCEAN SERVICES LTD

Statement of changes in equity

Year ended 30 April 2026

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 May 2024	100	191,137	191,237

Profit for the year		36,343	36,343
	_______	_______	_______
Total comprehensive income for the year	-	36,343	36,343

	_______	_______	_______
At 30 April 2025 and 1 May 2025	100	228,663	228,763

Profit for the year		34,011	34,011
	_______	_______	_______
Total comprehensive income for the year	-	34,011	34,011

	_______	_______	_______
At 30 April 2026	100	262,674	262,774
	_______	_______	_______

BLUE OCEAN SERVICES LTD

Notes to the financial statements

Year ended 30 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit C309 Access Self Storage, Bugsby's Way, Charlton, London, Charlton.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 49 (2025: 41 ).

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 May 2025 and 30 April 2026	37,545	85,207	85,111	207,863
	_______	_______	_______	_______
Depreciation
At 1 May 2025	26,549	70,350	30,640	127,539
Charge for the year	3,666	2,716	10,894	17,276
	_______	_______	_______	_______
At 30 April 2026	30,215	73,066	41,534	144,815
	_______	_______	_______	_______
Carrying amount
At 30 April 2026	7,330	12,141	43,577	63,048
	_______	_______	_______	_______
At 30 April 2025	10,996	14,857	54,471	80,324
	_______	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	259,528	293,892
Other debtors	42,068	46,546
	_______	_______
	301,596	340,438
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	1,925	-
Trade creditors	44,884	56,766
Corporation tax	30,342	22,587
Social security and other taxes	56,942	109,055
Other creditors	39,057	35,563
	_______	_______
	173,150	223,971
	_______	_______

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	50,399	75,018
	_______	_______

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Ms Francess Dugbo	( 29,486)	4,313	( 25,173)
		_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Ms Francess Dugbo	( 31,901)	2,415	( 29,486)
		_______	_______	_______