Blue 80 Ltd

Contents
	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12470366

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	3		1,635		1,870

			1,635		1,870
CURRENT ASSETS
Debtors	4	5,019		15,039
Cash at bank and in hand		5,374		4,273

		10,393		19,312
Creditors: Amounts Falling Due Within One Year	5	(136,949 )		(81,715 )

NET CURRENT ASSETS (LIABILITIES)			(126,556 )		(62,403 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(124,921 )		(60,533 )

NET LIABILITIES			(124,921 )		(60,533 )

CAPITAL AND RESERVES
Called up share capital	6		2		2
Profit and Loss Account			(124,923 )		(60,535 )

SHAREHOLDERS' FUNDS			(124,921)		(60,533)

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Blue 80 Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 D J McGuire

Director

7th October 2026

The notes on pages 3 to 4 form part of these financial statements.

1. Accounting Policies

1.1. 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.

At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the directors that they will continue to give financial support to the company for twelve months from the date of signing of these financial statements.

On this basis, the directors considers it appropriate to prepare the financial statements on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's financial statements may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. The financial statements do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

1.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

1.3. 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:

Computer Equipment

25% Reducing Balance

2. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 2 (2025: 1)

3. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	2,998
Additions	310

As at 31 March 2026	3,308

Depreciation
As at 1 April 2025	1,128
Provided during the period	545

As at 31 March 2026	1,673

...CONTINUED

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Blue 80 Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	1,635

As at 1 April 2025	1,870

4. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	5,019	15,039

	5,019	15,039

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	60	238
Other creditors	136,869	81,477
Taxation and social security	20	-

	136,949	81,715

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

7. General Information

Blue 80 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12470366 . The registered office is 4th Floor, 100 Fenchurch Street, London, EC3M 5JD.

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