Bluesnow Limited Accounts






Bluesnow Limited

	Company No. 04613518
		Information for Filing with The Registrar
		31 December 2025

at	31 December 2025
Company No.		04613518	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	153,911	183,217


				153,911	183,217
Current assets
	Stocks		6	1,250	1,250
	Debtors		7	1,258,928	847,923
	Investments		8	209,540	79,599
	Cash at bank and in hand			247,878	364,806
				1,717,596	1,293,578
Creditors: Amount falling due within one year			9	(987,083)	(827,632)
Net current assets				730,513	465,946
Total assets less current liabilities				884,424	649,163
Creditors: Amounts falling due after more than one year			10	(124,910)	(28,749)
Provisions for liabilities
	Deferred taxation		12	(49,522)	(16,247)

Net assets				709,992	604,167

Capital and reserves
	Called up share capital			2	2



	Profit and loss account		14	709,990	604,165

Total equity				709,992	604,167



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 28 August 2026 and signed on its behalf by:
B.J. Slater
Director
28 August 2026

for the year ended 31 December 2025

General information

Bluesnow Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 04613518

Its registered office is:

Its trading address is:

Ebenezer House

151 Barrack Road

5a Poole Road

Christchurch

Bournemouth

Dorset

BH2 5QJ

BH23 2AP

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover measures the fair value of consideration received or receivable for the design, supply, and installation services of conservatories, extensions and other allied building work provided in the normal course of business, net of discounts and Value Added Tax.

Revenue is recognized at the point of practical completion and handover to the customer, when control of the completed project has transferred.

Customer deposits received prior to the commencement of work are recorded on the balance sheet as deferred income (contract liabilities) and recognized as revenue when the installation services are subsequently performed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Freehold buildings

10% straight line

Plant and machinery

25% reducing balance

Motor vehicles

25% reducing balance

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of the ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease, or if lower, at the present value of minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lese obligation. Lease payments are apportioned between finance expenses and the reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the equity. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the term of the lease.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expenses on a straight-line basis.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred 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 is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate 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.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employee benefits

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	7	7

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	119,052	114,150

		Total corporation tax	119,052	114,150

		Origination and reversal of timing differences	33,275	(4,208)

		Total deferred tax	33,275	(4,208)

		Tax on profit on ordinary activities	152,327	109,942

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025	2024
		4299	£	£
		Profit on ordinary activities before tax	592,112	421,507

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	148,028	105,377
		Expenses not deductible for tax purposes	(3,396)	(4,566)


		Other short term timing differences	7,695	9,131

		Tax on profit on ordinary activities	152,327	109,942

5	Tangible fixed assets
			Land and buildings	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation
		At 1 January 2025	141,649	156,977	45,618	344,244
		Additions	-	-	1,475	1,475



		At 31 December 2025	141,649	156,977	47,093	345,719
		Depreciation
		At 1 January 2025	23,420	102,073	35,534	161,027
		Charge for the year	14,165	13,726	2,890	30,781



		At 31 December 2025	37,585	115,799	38,424	191,808
		Net book values
		At 31 December 2025	104,064	41,178	8,669	153,911
		At 31 December 2024	118,229	54,904	10,084	183,217

6	Stocks
			2025	2024
			£	£
		Raw materials and consumables	1,250	1,250


			1,250	1,250

7	Debtors
			2025	2024
			£	£
		Trade debtors	568,616	476,551
		Amounts owed by group undertakings	681,931	362,846




		Other debtors	8,381	8,526

			1,258,928	847,923

8	Current asset investments
			2025	2024
			£	£
		Listed investments	209,540	79,599

			209,540	79,599

9	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	27,618	-

		Obligations under finance lease and hire purchase contracts	13,399	15,499
		Trade creditors	147,993	95,238

		Taxes and social security	317,101	303,669

		Other creditors	21,083	16,101
		Accruals and deferred income	459,889	397,125
			987,083	827,632

10	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	109,561	-

		Obligations under finance lease and hire purchase contracts	15,349	28,749




			124,910	28,749

11	Creditors: secured liabilities
			2025	2024
			£	£
		The aggregate amount of secured liabilities included within creditors	165,927	44,248

12	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 January 2025	16,247	16,247
		Charge to the profit and loss account for the period	33,275	33,275

		At 31 December 2025	49,522	49,522


			2025	2024
			£	£
		Accelerated capital allowances	12,462	16,247


		Other timing differences	37,060	-
			49,522	16,247

Share Capital

The issued share capital is 2 fully paid up £1.00 ordinary shares

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

15	Guarantees and commitments
			2025	2024
			£	£
		Total of guarantees and commitments	8,000	32,000

16	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	333,960	338,000

			333,960	338,000

		Dividends by type:

		Equity dividends	333,960	338,000
			333,960	338,000