Company Registration No. 04003194 (England and Wales)
Blue Pyramid Investments Limited
Unaudited accounts
for the year ended 31 March 2025
Blue Pyramid Investments Limited
Unaudited accounts
Contents
Blue Pyramid Investments Limited
Statement of financial position
as at 31 March 2025
Tangible assets
1,116
1,313
Inventories
674,980
674,980
Cash at bank and in hand
104,193
127,789
Creditors: amounts falling due within one year
(2,076)
(4,235)
Net current assets
1,680,714
1,712,394
Total assets less current liabilities
1,681,830
1,713,707
Creditors: amounts falling due after more than one year
(502,768)
(502,768)
Net assets
1,179,062
1,210,939
Called up share capital
100
100
Profit and loss account
1,178,962
1,210,839
Shareholders' funds
1,179,062
1,210,939
For the year ending 31 March 2025 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 12 November 2025 and were signed on its behalf by
N Unadkat
Director
Company Registration No. 04003194
Blue Pyramid Investments Limited
Notes to the Accounts
for the year ended 31 March 2025
Blue Pyramid Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 04003194. The registered office is 86 Westcotes Drive, Leicester, LE3 0QS.
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 represents proceeds from sale of properties.
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:
Fixtures & fittings
15% per annum on net book value
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes direct materials, direct labour and those overheads that have been incurred in bringing the stocks to their present condition.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Blue Pyramid Investments Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Fixtures & fittings
Amounts falling due within one year
Other debtors
903,617
913,860
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
401
120
7
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
502,768
502,768
The bank loans and overdrafts are secured by a fixed legal charge over the properties held in stock and a fixed and floating charge over the other assets of the company.
Allotted, called up and fully paid:
75 Ordinary A shares of £1 each
75
75
25 Ordinary B shares of £1 each
25
25
9
Average number of employees
During the year the average number of employees was 4 (2024: 4).