Blue Tomato Accounting Limited iXBRL

Company Registration Number: 11765189

Blue Tomato Accounting Limited

Unaudited Financial Statements

for the financial year ended 31 January 2026

Blue Tomato Accounting Limited

DIRECTORS AND OTHER INFORMATION


Directors	Mrs Wendy Lisa Paisley
	Mrs Rosalyn Anne Howard


Company Registration Number	11765189


Registered Office	The Oast EMR Centre
	New Road
	East Malling
	Kent
	ME19 6BJ


Business Address	Suite B
	The Stables
	Bradbourne House
	East Malling
	Kent
	ME19 6DZ


Accountants	The Focus Partnership Limited
	F2 East Court
	Enterprise Road
	Maidstone
	Kent
	ME15 6JF

Blue Tomato Accounting Limited

Company Registration Number: 11765189

STATEMENT OF FINANCIAL POSITION

as at 31 January 2026

		2026	2025
	Notes	£	£

Non-Current Assets

Property, plant and equipment

27,687

34,029

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Current Assets

Receivables

47,954

31,835

Cash and cash equivalents

73,318

71,071

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121,272

102,906

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Payables: amounts falling due within one year

(89,659)

(80,684)

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Net Current Assets

31,613

22,222

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Total Assets less Current Liabilities

59,300

56,251

Payables:

amounts falling due after more than one year

(21,916)

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Net Assets

59,300

34,335

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Capital and Reserves

Called up share capital

100

100

Retained earnings

59,200

34,235

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Equity attributable to owners of the company

59,300

34,335

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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 28 October 2026 and signed on its behalf by

________________________________

Mrs Wendy Lisa Paisley

Director

________________________________

Mrs Rosalyn Anne Howard

Director

Blue Tomato Accounting Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 January 2026

General Information

Blue Tomato Accounting Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 11765189. The registered office of the company is The Oast EMR Centre, New Road, East Malling, Kent, ME19 6BJ. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 January 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax for accountancy services.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

20% Straight line

Motor vehicles

25% Reducing balance

Computer equipment

33.33% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

Taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised as a liability when approved by the shareholders at an Annual General Meeting.

Employees

The average monthly number of employees, including directors, during the financial year was 7, (2025 - 6).

2026

2025

Number

Number

Average number of persons employed

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4.	Dividends	2026	2025
		£	£
	Dividends on equity shares:

	- Interim paid	106,346	114,541
		═════════	═════════


5.	Property, plant and equipment
		Fixtures,	Motor	Computer	Total
		fittings and	vehicles	equipment
		equipment
		£	£	£	£
	Cost
	At 1 February 2025	3,300	52,190	5,501	60,991
	Additions	576	-	3,030	3,606
		─────────	─────────	─────────	─────────
	At 31 January 2026	3,876	52,190	8,531	64,597
		─────────	─────────	─────────	─────────
	Depreciation
	At 1 February 2025	2,722	19,526	4,714	26,962
	Charge for the financial year	337	8,166	1,445	9,948
		─────────	─────────	─────────	─────────
	At 31 January 2026	3,059	27,692	6,159	36,910
		─────────	─────────	─────────	─────────
	Net book value
	At 31 January 2026	817	24,498	2,372	27,687
		═════════	═════════	═════════	═════════
	At 31 January 2025	578	32,664	787	34,029
		═════════	═════════	═════════	═════════


6.	Receivables	2026	2025
		£	£

	Trade receivables	42,866	28,564
	Directors' current accounts (Note 9)	132	-
	Prepayments and accrued income	4,956	3,271
		─────────	─────────
		47,954	31,835
		═════════	═════════


7.	Payables	2026	2025
	Amounts falling due within one year	£	£

	Bank loan	-	5,784
	Trade payables	1,656	2,015
	Taxation	71,872	63,181
	Other creditors	306	636
	Accruals and deferred income:
	Pension accrual	193	193
	Other accruals	15,632	8,875
		─────────	─────────
		89,659	80,684
		═════════	═════════


8.	Payables	2026	2025
	Amounts falling due after more than one year	£	£

	Bank loan	-	21,916
		═════════	═════════

	Loans
	Repayable in one year or less, or on demand (Note 7)	-	5,784
	Repayable between one and two years	-	21,916
		─────────	─────────
		-	27,700
		═════════	═════════

Directors' advances, credits and guarantees

During the financial year, the company made a loan to the director W Paisley amounting to £ 132. This was fully repaid on 31 August 2026.