Blueprint and Design Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

1. General Information

Blueprint and Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04485645 . The registered office is Unit 2, 2 Thayers Farm Road, Beckenham, Kent, BR3 4LZ.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

20% on cost

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Financial Instruments

Classification

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Financial assets are classified as financial assets at fair value through profit or loss, loans and debtors, held-to-maturity investments, available-for-sale financial assets, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. The company determines the classification of its financial assets at initial recognition.

Financial liabilities are classified as financial liabilities at fair value through profit and loss, loans and borrowings, trade and other creditors, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. The company determines the classification of its financial liabilities at initial recognition.

Recognition and measurement

All financial instruments are recognised initially at fair value plus transaction costs. Thereafter financial instruments are stated at amortised cost using the effective interest rate method (less impairment where appropriate) unless the effect of discounting would be immaterial in which case they are stated at cost (less impairment where appropriate). The exception to this are those financial instruments where it is a requirement to continue recording them at fair value through profit and loss.

Impairment

...CONTINUED

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Blueprint and Design Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.7. Financial Instruments - continued

Financial assets are assessed for indicators of impairment at the end of each reporting period. Financial assets are considered to be impaired when there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows of the investment have been affected.

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred Tax

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 2)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2024	90,000

As at 31 August 2025	90,000

Amortisation
As at 1 September 2024	90,000

As at 31 August 2025	90,000

Net Book Value
As at 31 August 2025	-

As at 1 September 2024	-

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Blueprint and Design Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 September 2024	3,002

As at 31 August 2025	3,002

Depreciation
As at 1 September 2024	3,002

As at 31 August 2025	3,002

Net Book Value
As at 31 August 2025	-

As at 1 September 2024	-

6. Stocks

	2025	2024
	£	£
Finished goods	500	500

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	10,646	3,830
Other debtors	84	672

	10,730	4,502

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	3,138	1,819
Other creditors	4,760	4,085
Taxation and social security	465	287

	8,363	6,191

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Stocks	6	500		500
Debtors	7	10,730		4,502
Cash at bank and in hand		50,315		50,357

		61,545		55,359
Creditors: Amounts Falling Due Within One Year	8	(8,363 )		(6,191 )

NET CURRENT ASSETS (LIABILITIES)			53,182		49,168

TOTAL ASSETS LESS CURRENT LIABILITIES			53,182		49,168

NET ASSETS			53,182		49,168

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			53,082		49,068

SHAREHOLDERS' FUNDS			53,182		49,168

Mr John Edgeway Director	Mrs Marie Edgeway Director
22/10/2025