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Registration number: 06151991

Incendiary Blue Limited
Annual Report and Unaudited Abridged Financial Statements
for the Year Ended 31 March 2026

Incendiary Blue Limited

(Registration number: 06151991)
Abridged Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 5 | 128,245 | 177,968
Other financial assets | 6 | 1,396,277 | 1,401,735
|  | 1,524,522 | 1,579,703
Current assets |  |  |
Debtors |  | 2,275,744 | 2,137,781
Cash at bank and in hand |  | 49,161 | 57,105
|  | 2,324,905 | 2,194,886
Prepayments and accrued income |  | 18,611 | 19,646
Creditors: Amounts falling due within one year |  | (73,826) | (44,538)
Net current assets |  | 2,269,690 | 2,169,994
Total assets less current liabilities |  | 3,794,212 | 3,749,697
Creditors: Amounts falling due after more than one year |  | (7,301) | (17,649)
Provisions for liabilities |  | (7,357) | (10,191)
Accruals and deferred income |  | (2,300) | (2,300)
Net assets |  | 3,777,254 | 3,719,557
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 3,777,154 | 3,719,457
Shareholders' funds |  | 3,777,254 | 3,719,557

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Incendiary Blue Limited

(Registration number: 06151991)
Abridged Balance Sheet as at 31 March 2026

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The director of the company have elected not to include a copy of the profit and loss account within the financial statements.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 6 July 2026

......................................... Mr M Edgington Director

Incendiary Blue Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
167-169 Great Portland Street
5th Floor
London
W1W 5PF

These financial statements were authorised for issue by the director on 6 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

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

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Incendiary Blue Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer equipment | 25% reducing balance
Office equipment | straight line over 3 year
Furniture and fittings | not depreciated
Motor vehicles | 25% reducing balance

Incendiary Blue Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2026 £ | 2025 £
Depreciation expense | 10,786 | 15,616

Incendiary Blue Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

5 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2025 | 137,205 | 38,077 | 24,584 | 36,864 | 236,730
Revaluations | (38,163) | - | - | - | (38,163)
Additions | - | - | 3,587 | - | 3,587
Disposals | - | (37,415) | (4,678) | - | (42,093)
At 31 March 2026 | 99,042 | 662 | 23,493 | 36,864 | 160,061
Depreciation
At 1 April 2025 | - | 33,559 | 15,219 | 9,984 | 58,762
Charge for the year | - | 40 | 4,026 | 6,720 | 10,786
Eliminated on disposal | - | (33,054) | (4,678) | - | (37,732)
At 31 March 2026 | - | 545 | 14,567 | 16,704 | 31,816
Carrying amount
At 31 March 2026 | 99,042 | 117 | 8,926 | 20,160 | 128,245
At 31 March 2025 | 137,205 | 4,518 | 9,365 | 26,880 | 177,968

Incendiary Blue Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

6 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £ | Total £
Non-current financial assets
Cost or valuation
At 1 April 2025 | 1,401,735 | 1,401,735
Additions | 31,605 | 31,605
Disposals | (37,063) | (37,063)
At 31 March 2026 | 1,396,277 | 1,396,277
Impairment
Carrying amount
At 31 March 2026 | 1,396,277 | 1,396,277

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100