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Company Registration No. 12767342 (England and Wales)
Blue Nile Foods Ltd Unaudited accounts for the year ended 31 December 2025
Blue Nile Foods Ltd Unaudited accounts Contents
Page
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Blue Nile Foods Ltd Company Information for the year ended 31 December 2025
Director
Abbai Belai
Company Number
12767342 (England and Wales)
Registered Office
40-41 The Vintners Temple Farm Industrial Estate Southend-on-Sea Essex SS2 5RZ England
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Blue Nile Foods Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Called up share capital not paid
6 
6 
Current assets
Inventories
71,602 
86,021 
Debtors
58,639 
65,221 
Cash at bank and in hand
49,849 
23,462 
180,090 
174,704 
Creditors: amounts falling due within one year
(101,794)
(156,952)
Net current assets
78,296 
17,752 
Net assets
78,302 
17,758 
Capital and reserves
Called up share capital
6 
6 
Profit and loss account
78,296 
17,752 
Shareholders' funds
78,302 
17,758 
For the year ending 31 December 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 25 June 2026 and were signed on its behalf by
Abbai Belai Director Company Registration No. 12767342
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Blue Nile Foods Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Blue Nile Foods Ltd is a private company, limited by shares, registered in England and Wales, registration number 12767342. The registered office is 40-41 The Vintners, Temple Farm Industrial Estate, Southend-on-Sea, Essex, SS2 5RZ, England.
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
These financial statements for the year ended 31 December 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
4
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
29,297 
60,096 
Trade debtors
24,217 
- 
Other debtors
5,125 
5,125 
58,639 
65,221 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
19,760 
35,006 
Taxes and social security
19,278 
3,725 
Other creditors
67,988 
72,903 
Loans from directors
(5,232)
45,318 
101,794 
156,952 
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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