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Registered number: 03701608 BLUE GOOSE DESIGN LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
BLUE GOOSE DESIGN LIMITED REGISTERED NUMBER: 03701608 BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 18,116 |  | 19,725
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 848,962 |  | 1,621,522 |
Cash at bank and in hand |  | 125,217 |  | 342,652 |
|  | 974,179 |  | 1,964,174 |
Creditors: amounts falling due within one year | 6 | (474,928) |  | (374,317) |
Net current assets |  |  | 499,251 |  | 1,589,857
Total assets less current liabilities |  |  | 517,367 |  | 1,609,582
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 |  | - |  | (1,213)
Net assets |  |  | 517,367 |  | 1,608,369
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 46 |  | 46
Capital redemption reserve |  |  | 44 |  | 44
Profit and loss account |  |  | 517,277 |  | 1,608,279
|  |  | 517,367 |  | 1,608,369
Page 1
BLUE GOOSE DESIGN LIMITED REGISTERED NUMBER: 03701608 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 June 2026.
B Watson
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
BLUE GOOSE DESIGN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Blue Goose Design Limited ("the Company") is a private company, limited by shares and incorporated in England and Wales. The registered office is 118-120 Great Titchfield Street, London, W1W 6SS. The principal activity of the Company was that of internal communication consultants. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to the Statement of income and retained earnings on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Finance costs
Finance costs are charged to the Statement of income and retained earnings over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
BLUE GOOSE DESIGN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Statement of income and retained earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of income and retained earnings except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
BLUE GOOSE DESIGN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following annual bases:
|  |  |  | Long-term leasehold property | - | Over the life of the lease
|  |  |  | Plant and machinery | - | 25%
|  |  |  | Fixtures and fittings | - | 12.5%
|  |  |  | Office equipment | - | 25%
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of income and retained earnings.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of income and retained earnings.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 5
BLUE GOOSE DESIGN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
3. | Employees
| The average monthly number of employees, including directors, during the year was 15 (2025 - 16).
4. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 February 2025 | 15,470 | 6,540 | 51,745 | 55,389 | 129,144
| Additions | - | - | 4,635 | 1,500 | 6,135
| At 31 January 2026 | 15,470 | 6,540 | 56,380 | 56,889 | 135,279
| Depreciation |  |  |  |  |
| At 1 February 2025 | 15,470 | 6,540 | 46,083 | 41,326 | 109,419
| Charge for the year on owned assets | - | - | 1,296 | 6,448 | 7,744
| At 31 January 2026 | 15,470 | 6,540 | 47,379 | 47,774 | 117,163
| Net book value |  |  |  |  |
| At 31 January 2026 | - | - | 9,001 | 9,115 | 18,116
| At 31 January 2025 | - | - | 5,662 | 14,063 | 19,725
Page 6
BLUE GOOSE DESIGN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 394,098 | 194,665
| Amounts owed by group undertakings | - | 991,605
| Other debtors | 350,670 | 274,844
| Prepayments and accrued income | 103,843 | 160,408
| Deferred taxation | 351 | -
|  | 848,962 | 1,621,522
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 1,169 | 58,692
| Corporation tax | 59,455 | 36,417
| Other taxation and social security | 93,370 | 68,041
| Other creditors | 49,637 | 51,311
| Accruals and deferred income | 271,297 | 159,856
|  | 474,928 | 374,317
7. | Deferred taxation
|  | 2026 | 2025
|  | £ | £
| At beginning of year | (1,213) | (528)
| Charged to profit or loss | 1,564 | (685)
| At end of year | 351 | (1,213)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | 351 | (1,213)
Page 7
BLUE GOOSE DESIGN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
8. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £50,718 (2025 - £67,205). Pension contributions totalling £20,277 (2025 - £20,929) were payable to the fund at the balance sheet date.
9. | Related party transactions
| At the year end, the Company was owed £Nil (2025 - £991,605) by its parent company.
Page 8