REGISTERED NUMBER: 06207650 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

BLUE CAR TECHNOLOGIES LIMITED

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

108,114

76,795

Tangible assets

5

491

1,824

108,605

78,619

CURRENT ASSETS

Debtors

231,969

176,891

Investments

90

90

Cash at bank

373,110

323,131

605,169

500,112

CREDITORS

Amounts falling due within one year

418,543

352,136

NET CURRENT ASSETS

186,626

147,976

TOTAL ASSETS LESS CURRENT LIABILITIES

295,231

226,595

PROVISIONS FOR LIABILITIES

24,372

148

NET ASSETS

270,859

226,447

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

270,759

226,347

SHAREHOLDERS' FUNDS

270,859

226,447

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 November 2025 and were signed on its behalf by:

C Fowle - Director

1.	STATUTORY INFORMATION

Blue Car Technologies Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06207650

Registered office:

1 Church Terrace

Richmond

Surrey

TW10 6SE

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The financial statements have been prepared on a going concern basis.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

25% on reducing balance

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2024

163,427

Additions

80,000

At 30 April 2025

243,427

AMORTISATION

At 1 May 2024

86,632

Amortisation for year

48,681

At 30 April 2025

135,313

NET BOOK VALUE

At 30 April 2025

108,114

At 30 April 2024

76,795

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2024

70,840

Additions

927

At 30 April 2025

71,767

DEPRECIATION

At 1 May 2024

69,016

Charge for year

2,260

At 30 April 2025

71,276

NET BOOK VALUE

At 30 April 2025

491

At 30 April 2024

1,824

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1.00

100

100