BLUEMOON SYSTEMS AND SOFTWARE LTD. - Accounts to registrar (filleted)

REGISTERED NUMBER: NI650673 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

BLUEMOON SYSTEMS AND SOFTWARE LTD.

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

J A DOHERTY

REGISTERED OFFICE:

1a Stockdam Road

Lisburn

Co. Antrim

BT28 3SD

REGISTERED NUMBER:

NI650673 (Northern Ireland)

ACCOUNTANTS:

Henderson & Co

Chartered Certified Accountants

15 Killuney Drive

Armagh

Co. Armagh

BT60 1AY

BANKERS:

Ulster Bank Ltd

20 William Street

Cookstown

Co.Tyrone

BT80 8ND

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 28 February 2026 set out on pages four to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Henderson & Co

Chartered Certified Accountants

15 Killuney Drive

Armagh

Co. Armagh

BT60 1AY

28 October 2026

FIXED ASSETS

Tangible assets

4

1,317

1,463

CURRENT ASSETS

Debtors

5

1,554

Cash at bank

32,941

31,705

34,495

33,259

CREDITORS

Amounts falling due within one year

6

10,432

12,932

NET CURRENT ASSETS

24,063

20,327

TOTAL ASSETS LESS CURRENT
LIABILITIES

25,380

21,790

CAPITAL AND RESERVES

Called up share capital

7

1

Retained earnings

8

25,379

21,789

SHAREHOLDERS' FUNDS

25,380

21,790

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 October 2026 and were signed by:

J A DOHERTY - Director

1.	STATUTORY INFORMATION

BLUEMOON SYSTEMS AND SOFTWARE LTD. is a private company, limited by shares , registered in Northern Ireland. 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

The Company is not registered for VAT.

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

-

10% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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 year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 March 2025

and 28 February 2026

2,702

DEPRECIATION

At 1 March 2025

1,239

Charge for year

146

At 28 February 2026

1,385

NET BOOK VALUE

At 28 February 2026

1,317

At 28 February 2025

1,463

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

Trade debtors

1,554

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

Tax

8,986

10,156

Social security and other taxes

220

109

Directors' current accounts

601

2,081

Accrued expenses

625

586

10,432

12,932

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

1

Ordinary

1

8.

RESERVES

Retained

earnings

£

At 1 March 2025

21,789

Profit for the year

38,190

Dividends

(34,600

)

At 28 February 2026

25,379