Bluetone Ltd - Accounts

Bluetone Ltd
Directors' Report
For the year ended 31 March 2026

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 March 2026.

Directors

The directors who served the company throughout the year were as follows:

James Chettle

Emma CHETTLE

Adrian Barrington CLARK

Andrew Wilson MARRIOTT

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Emma CHETTLE
Director

Date approved: 14 September 2026

Bluetone Ltd Accountants' Report For the year ended 31 March 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. NS24 Ltd 31 March 2026 NS24 Ltd 8A Tweed Mills Dunsdale Road Selkirk TD7 5DZ 14 September 2026 3

Bluetone Ltd
Accountants' Report
For the year ended 31 March 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
NS24 Ltd
31 March 2026

NS24 Ltd
8A Tweed Mills
Dunsdale Road
Selkirk
TD7 5DZ
14 September 2026

Bluetone Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £ (as restated)
Fixed assets
Tangible fixed assets	3	291,461	371,767
		291,461	371,767
Current assets
Debtors	4	266,115	76,929
Cash at bank and in hand		154,640	226,558
		420,755	303,487
Creditors: amount falling due within one year	5	(379,485)	(422,479)
Net current assets		41,270	(118,992)

Total assets less current liabilities		332,731	252,775
Creditors: amount falling due after more than one year	6	0	(10,666)
Net assets		332,731	242,109

Capital and reserves
Called up share capital	7	104	104
Share Premium Account	8	184,999	184,999
Capital Redemption Reserve	9	10	10
Profit and loss account		147,618	56,996
Shareholders' funds		332,731	242,109

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 14 September 2026 and were signed on its behalf by:

-------------------------------
Emma CHETTLE
Director

Bluetone Ltd
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

Bluetone Ltd is a private company, limited by shares, registered in England and Wales, registration number 05045257, registration address 24A High Street, Steyning, West Sussex, BN44 3GG.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

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	3 Straight Line
Fixtures and Fittings	5 Straight Line
Computer Equipment	5 Straight Line

2.	Average number of employees Average number of employees during the year was 8 (2025 : 7).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 April 2025	332	23,940	435,628	459,900
Additions	1,067	6,575	-	7,642
Disposals	-	-	-	-
At 31 March 2026	1,399	30,515	435,628	467,542
Depreciation
At 01 April 2025	65	15,532	72,536	88,133
Charge for year	377	3,390	84,181	87,948
On disposals	-	-	-	-
At 31 March 2026	442	18,922	156,717	176,081
Net book values
Closing balance as at 31 March 2026	957	11,593	278,911	291,461
Opening balance as at 01 April 2025	267	8,408	363,092	371,767

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	191,192	73,922
Prepayments	1,755	961
Accrued Income	75,418	0
Other Debtors	(2,250)	2,046
	266,115	76,929

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	46,436	111,614
Bank Loans & Overdrafts	60,665	53,412
Corporation Tax	68,302	8,050
PAYE & Other Taxes	20,768	114,990
Pensions Payable	474	0
Accrued Expenses	0	180
Other Creditors	90,988	46,354
Wages & Salaries Control Account	19,409	19,479
VAT	72,443	68,400
	379,485	422,479

Creditors: amount falling due after more than one year

	2026 £		2025 £
Bank Loans & Overdrafts	0		10,666
	0		10,666

Share Capital

Allotted, called up and fully paid	2026 £	2025 £
8,658 Class A shares of £0.01 each	87	87
742 Class B shares of £0.01 each	7	7
1,000 Class C shares of £0.01 each	10	10
	104	104

Share Capital

Included within the above are 760 shares held by the company in treasury, comprising 102 Class B shares and 658 Class C shares. Excluding treasury shares, there were therefore 9,640 shares in circulation at 31 March 2026 (2025: 9,640

Share Premium Account

	2026 £		2025 £
Share Premium	184,999		184,999
	184,999		184,999

Capital Redemption Reserve

	2026 £		2025 £
Capital Redemption Reserve b/fwd	10		10
	10		10

10.

Prior Period Adjustment

During the year, the directors undertook a review of the historic accounting treatment applied to certain telecommunications equipment, including mobile handsets and landline equipment.

Historically, expenditure on certain equipment had initially been recognised within cost of sales. The equipment was subsequently recognised within tangible fixed assets, with the corresponding credit recorded within the revaluation reserve.

Following a review of the historic accounting treatment, the directors concluded that the balance arising within the revaluation reserve did not represent a revaluation surplus arising from the application of the revaluation model under FRS 102.

The prior period accounting treatment has therefore been corrected retrospectively in accordance with Section 10 of FRS 102.

The effect of the correction has been to reclassify the balance previously reported within the revaluation reserve to retained earnings. The adjustment has no effect on the company's net assets, total shareholders' funds or profit for the comparative period.

Registered Number: 05045257
England and Wales
BLUETONE LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2025 End date: 31 March 2026