Company Registration No. 15430469 (England and Wales)
Blue Clarity Ltd
Unaudited accounts
for the year ended 31 January 2026
Blue Clarity Ltd
Unaudited accounts
Contents
Blue Clarity Ltd
Company Information
for the year ended 31 January 2026
Company Number
15430469 (England and Wales)
Registered Office
71-75 Shelton Street
Covent Garden
London
WC2H 9JQ
United Kingdom
Accountants
Skye Business Support Limited
Union House
111 New Union Street
Coventry
CV1 2NT
Blue Clarity Ltd
Statement of financial position
as at 31 January 2026
Cash at bank and in hand
165,016
79,963
Creditors: amounts falling due within one year
(31,734)
(48,247)
Net current assets
133,454
31,716
Total assets less current liabilities
209,357
93,322
Provisions for liabilities
Called up share capital
10
10
Profit and loss account
209,194
93,312
Shareholders' funds
209,204
93,322
For the year ending 31 January 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 October 2026 and were signed on its behalf by
Matthew Flinders
Director
Company Registration No. 15430469
Blue Clarity Ltd
Notes to the Accounts
for the year ended 31 January 2026
Blue Clarity Ltd is a private company, limited by shares, registered in England and Wales, registration number 15430469. The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Unlisted investments are included at market value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the investments are sold.
Unlisted investments include shares owned by the business, as well as cryptocurrency assets.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
straight line over 5 years
Blue Clarity Ltd
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Computer equipment
5
Investments
Other investments
Valuation at 1 February 2025
61,606
Fair value adjustments
67,232
Valuation at 31 January 2026
75,289
Amounts falling due within one year
Accrued income and prepayments
172
-
7
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
6,377
47,650
Loans from directors
24,782
22
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).