Blue Line Office Furniture Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03783557 (England and Wales)

BLUE LINE OFFICE FURNITURE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

23 SEPTEMBER 2024 TO 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

A J Marshall

SECRETARY:

Mrs L A Marshall

REGISTERED OFFICE:

255 Green Lanes

Palmers Green

London

N13 4XE

REGISTERED NUMBER:

03783557 (England and Wales)

ACCOUNTANTS:

John Crook & Partners LLP

Chartered Accountants

255 Green Lanes

Palmers Green

London

N13 4XE

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

1,381

1,256

1,381

1,256

CURRENT ASSETS

Stocks

1,850

1,910

Debtors

6

129,851

293,621

Cash at bank and in hand

100

2,658

131,801

298,189

CREDITORS

Amounts falling due within one year

7

123,856

270,670

NET CURRENT ASSETS

7,945

27,519

TOTAL ASSETS LESS CURRENT
LIABILITIES

9,326

28,775

CREDITORS

Amounts falling due after more than one
year

8

(1,622

)

(7,324

)

PROVISIONS FOR LIABILITIES

(226

)

(239

)

NET ASSETS

7,478

21,212

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

7,378

21,112

SHAREHOLDERS' FUNDS

7,478

21,212

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 September 2026 and were signed by:

A J Marshall - Director

1.	STATUTORY INFORMATION

Blue Line Office Furniture Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 23 September 2024

and 30 September 2025

5,000

AMORTISATION

At 23 September 2024

and 30 September 2025

5,000

NET BOOK VALUE

At 30 September 2025

-

At 22 September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 23 September 2024

14,287

Additions

342

At 30 September 2025

14,629

DEPRECIATION

At 23 September 2024

13,031

Charge for period

217

At 30 September 2025

13,248

NET BOOK VALUE

At 30 September 2025

1,381

At 22 September 2024

1,256

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

31,681

243,516

Directors' current accounts

87,328

39,263

Income tax debtor

10,842

129,851

293,621

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

19,395

5,700

Trade creditors

49,807

192,839

Tax

27,889

39,342

Social security and other taxes

-

556

Value added tax

18,900

26,626

Sundry creditors and accruals

7,865

5,607

123,856

270,670

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans - 1-2 years

1,622

5,700

Bank loans - 2-5 years

-

1,624

1,622

7,324

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the periods ended 30 September 2025 and 22 September 2024:

2025

2024

£

A J Marshall

Balance outstanding at start of period

39,263

39,523

Amounts advanced

48,065

-

Amounts repaid

-

(260

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

87,328

39,263

10.	ULTIMATE CONTROLLING PARTY

The controlling party is A J Marshall.

The company is controlled by A J Marshall, a director and 50% shareholder.