Registration number: 07019122

Bleu Azure Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Bleu Azure Limited

(Registration number: 07019122)
Balance Sheet as at 31 August 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	-	488
Current assets
Stocks	5	1,729	3,489
Cash at bank and in hand		317	306
		2,046	3,795
Creditors: Amounts falling due within one year	6	(52,739)	(1,144)
Net current (liabilities)/assets		(50,693)	2,651
Total assets less current liabilities		(50,693)	3,139
Creditors: Amounts falling due after more than one year	6	-	(50,705)
Net liabilities		(50,693)	(47,566)
Capital and reserves
Called up share capital		1	1
Retained earnings		(50,694)	(47,567)
Shareholders' deficit		(50,693)	(47,566)

Bleu Azure Limited

(Registration number: 07019122)
Balance Sheet as at 31 August 2026

For the financial year ending 31 August 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 September 2026
 

......................................... Mrs JA Clayton-Smith Director

Bleu Azure Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Thatched Cottage
Clapton
Hungerford
Berkshire
RG17 9RP

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	20% on straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold in the ordinary course of business.

Bleu Azure Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Bleu Azure Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 September 2025	2,187	2,187
Disposals	(2,187)	(2,187)
At 31 August 2026	-	-
Depreciation
At 1 September 2025	1,699	1,699
Charge for the year	98	98
Eliminated on disposal	(1,797)	(1,797)
At 31 August 2026	-	-
Carrying amount
At 31 August 2026	-	-
At 31 August 2025	488	488

5

Stocks

	2026 £	2025 £
Other inventories	1,729	3,489

Bleu Azure Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	-	144
Other creditors	52,739	1,000
	52,739	1,144