Blue Array Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—8

Registered number: 09610441

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		2,999
Tangible Assets	5		72,757		102,435

			72,757		105,434
CURRENT ASSETS
Debtors	6	315,512		226,435
Cash at bank and in hand		274,708		452,769

		590,220		679,204
Creditors: Amounts Falling Due Within One Year	7	(364,159 )		(387,876 )

NET CURRENT ASSETS (LIABILITIES)			226,061		291,328

TOTAL ASSETS LESS CURRENT LIABILITIES			298,818		396,762

Creditors: Amounts Falling Due After More Than One Year	8		(297,541 )		(390,462 )

NET ASSETS			1,277		6,300

CAPITAL AND RESERVES
Called up share capital			1,000		1,000
Profit and Loss Account			277		5,300

SHAREHOLDERS' FUNDS			1,277		6,300

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Blue Array Ltd

Balance Sheet (continued)

As At 31 December 2025

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 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

Mr Simon Schnieders

Director

11 September 2026

The notes on pages 3 to 8 form part of these financial statements.

1. General Information

Blue Array Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 09610441 . The registered office is Work.Life Reading, The White Building, 33 Kings Road, Reading, United Kingdom, RG1 3AR.

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 value added taxes. Turnover includes revenue earned from the provision of services and is recogonised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are amortised to profit and loss account over its estimated economic life of 1 and 3 years.

2.4. 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 and machinery	25% on cost
Motor vehicles	20% straight line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.

Assets acquired under hire purchase contracts are depreciated over their useful lives.

Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company.

Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

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Blue Array Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Financial Instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Other debtors and creditors are measured at amortised cost using the effective interest rate method.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received.

2.7. Foreign Currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.8. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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

Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

	2025	2024
Average number of employees, including directors, during the year	20	29

	20	29

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Blue Array Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	76,622

As at 31 December 2025	76,622

Amortisation
As at 1 January 2025	73,623
Provided during the period	2,999

As at 31 December 2025	76,622

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	2,999

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Blue Array Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Tangible Assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
As at 1 January 2025	45,741	133,956	179,697

As at 31 December 2025	45,741	133,956	179,697

Depreciation
As at 1 January 2025	41,009	36,253	77,262
Provided during the period	2,887	26,791	29,678

As at 31 December 2025	43,896	63,044	106,940

Net Book Value
As at 31 December 2025	1,845	70,912	72,757

As at 1 January 2025	4,732	97,703	102,435

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor vehicles	70,912	97,703

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	177,877	107,505
Other debtors	137,635	118,930

	315,512	226,435

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Blue Array Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	13,146	15,341
Trade creditors	16,138	25,260
Bank loans and overdrafts	121,760	157,299
Other creditors	25,062	67,838
Taxation and social security	188,053	122,138

	364,159	387,876

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	71,459	82,411
Bank loans	226,082	308,051

	297,541	390,462

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	13,146	15,341
Later than one year and not later than five years	71,459	82,411

	84,605	97,752

	84,605	97,752

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	22,278	13,148
Later than one year and not later than five years	5,102	6,574

	27,380	19,722

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Blue Array Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

11. Directors Advances, Credits and Guarantees

Included within Debtors are loans made to a director. The balance at the year end was £51,860 (2024 : Nil).

Interest was charged on the loan at a rate of 2.25% and 3.75% and loan is repayable on demand.

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