BLUEPHARM LIMITED

Registered Number
04401043
(England and Wales)

Unaudited Financial Statements for the Period ended
31 August 2025

BLUEPHARM LIMITED

Company Information
for the period from 1 April 2025 to 31 August 2025


Directors	SINGH, Fiona Margaret
	SINGH, Sarvjit


Company Secretary	SINGH, Fiona Margaret


Registered Address	Brickbarn House
	Colchester Road
	Halstead
	CO9 2EU


Registered Number	04401043 (England and Wales)

BLUEPHARM LIMITED

Balance Sheet as at
31 August 2025

	Notes	31 Aug 2025		31 Mar 2025
		£	£	£	£
Current assets
Cash at bank and on hand		4,908		188,924
		4,908		188,924
Creditors amounts falling due within one year	3	(4,075)		(138,451)
Net current assets (liabilities)			833		50,473
Total assets less current liabilities			833		50,473
Net assets			833		50,473
Capital and reserves
Called up share capital			5,000		5,000
Profit and loss account			(4,167)		45,473
Shareholders' funds			833		50,473

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 10 November 2025, and are signed on its behalf by:

SINGH, Fiona Margaret
Director

SINGH, Sarvjit
Director

Registered Company No. 04401043

BLUEPHARM LIMITED

Notes to the Financial Statements
for the period ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2.	Average number of employees


		2025		2025
	Average number of employees during the year	0		0

3.	Creditors: amounts due within one year

	2025	2025
	£	£
Taxation and social security	1,055	971
Other creditors	2,480	137,480
Accrued liabilities and deferred income	540	-
Total	4,075	138,451


	Other creditors balance of £2,480 (2025: £137,480) relates to the directors.