1 October 2024 false No description of principal activity Taxfiler 2024.6 SC673306business:PrivateLimitedCompanyLtd2024-10-012025-09-30 SC6733062024-09-30 SC6733062024-10-012025-09-30 SC673306business:AuditExemptWithAccountantsReport2024-10-012025-09-30 SC673306business:FilletedAccounts2024-10-012025-09-30 SC6733062025-09-30 SC673306business:Director12024-10-012025-09-30 SC673306business:RegisteredOffice2024-10-012025-09-30 SC6733062024-09-30 SC673306core:WithinOneYear2025-09-30 SC673306core:WithinOneYear2024-09-30 SC673306core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 SC673306core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC673306core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 SC673306core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC673306core:PreviouslyStatedAmount2025-09-30 SC673306core:PreviouslyStatedAmount2024-09-30 SC673306business:SmallEntities2024-10-012025-09-30 SC673306countries:Scotland2024-10-012025-09-30 SC673306core:ComputerEquipment2024-10-012025-09-30 SC673306core:ComputerEquipment2024-09-30 SC673306core:ComputerEquipment2025-09-30 SC673306business:Director112024-10-012025-09-30 SC673306business:Director112024-09-30 SC673306business:Director112025-09-30 SC6733062023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC673306 (Scotland)
SKY-BLU THINKING LTD Unaudited accounts for the year ended 30 September 2025
SKY-BLU THINKING LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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SKY-BLU THINKING LTD Company Information for the year ended 30 September 2025
Director
Dr P Granger
Company Number
SC673306 (Scotland)
Registered Office
1/6 SCIENNES RD EDINBURGH EH9 1LE SCOTLAND
Accountants
Woolley & Co - Accountants and Chartered Tax Advisors Crown House, York Road Shiptonthorpe York East Yorkshire YO43 3PF
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SKY-BLU THINKING LTD Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,861 
757 
Current assets
Debtors
5
7,798 
3,220 
Cash at bank and in hand
22,855 
29,299 
30,653 
32,519 
Creditors: amounts falling due within one year
6
(720)
(1,225)
Net current assets
29,933 
31,294 
Net assets
31,794 
32,051 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
31,694 
31,951 
Shareholders' funds
31,794 
32,051 
For the year ending 30 September 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 August 2026 and were signed on its behalf by
Dr P Granger Director Company Registration No. SC673306
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SKY-BLU THINKING LTD Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
SKY-BLU THINKING LTD is a private company, limited by shares, registered in Scotland, registration number SC673306. The registered office is 1/6 SCIENNES RD, EDINBURGH, EH9 1LE, SCOTLAND.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
30% on a reducing balance
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 October 2024
2,208 
Additions
1,479 
At 30 September 2025
3,687 
Depreciation
At 1 October 2024
1,451 
Charge for the year
375 
At 30 September 2025
1,826 
Net book value
At 30 September 2025
1,861 
At 30 September 2024
757 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
7,798 
3,220 
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SKY-BLU THINKING LTD Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
- 
505 
Accruals
720 
720 
720 
1,225 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Dr P Granger
Loan
3,220 
19,502 
15,125 
7,597 
3,220 
19,502 
15,125 
7,597 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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