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REGISTERED NUMBER: 05323409 (England and Wales)







UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

AEGEAN BLUE LTD

AEGEAN BLUE LTD (REGISTERED NUMBER: 05323409)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AEGEAN BLUE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTOR: Mr J Batty





REGISTERED OFFICE: The Byre
2 Aynsome Mill Farm
Aynsome Lane
Cartmel
LA11 6HH





REGISTERED NUMBER: 05323409 (England and Wales)





ACCOUNTANTS: Freemans Partnership LLP
Chartered Certified Accountants
Solar House
282 Chase Road
London
N14 6NZ

AEGEAN BLUE LTD (REGISTERED NUMBER: 05323409)

BALANCE SHEET
31 JANUARY 2025

31.1.25 31.1.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 316 422
Investments 5 170,941 148,198
171,257 148,620

CURRENT ASSETS
Cash at bank and in hand 66,747 29,347

CREDITORS
Amounts falling due within one year 6 32,376 24,527
NET CURRENT ASSETS 34,371 4,820
TOTAL ASSETS LESS CURRENT
LIABILITIES

205,628

153,440

PROVISIONS FOR LIABILITIES 7 5,652 -
NET ASSETS 199,976 153,440

CAPITAL AND RESERVES
Called up share capital 8 100 100
Fair value reserve 9 22,609 -
Retained earnings 177,267 153,340
SHAREHOLDERS' FUNDS 199,976 153,440

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

AEGEAN BLUE LTD (REGISTERED NUMBER: 05323409)

BALANCE SHEET - continued
31 JANUARY 2025


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

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

The financial statements were approved by the director and authorised for issue on 7 August 2025 and were signed by:





Mr J Batty - Director


AEGEAN BLUE LTD (REGISTERED NUMBER: 05323409)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025


1. STATUTORY INFORMATION

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

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 as modified by the revaluation of certain assets.

Turnover
Turnover represents amounts derived from the provision of services to customers during the year, and is recognised at the date the service was provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 February 2024
and 31 January 2025 1,334
DEPRECIATION
At 1 February 2024 912
Charge for year 106
At 31 January 2025 1,018
NET BOOK VALUE
At 31 January 2025 316
At 31 January 2024 422

AEGEAN BLUE LTD (REGISTERED NUMBER: 05323409)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 February 2024 148,198
Additions 40,367
Disposals (29,844 )
Revaluations 12,220
At 31 January 2025 170,941
NET BOOK VALUE
At 31 January 2025 170,941
At 31 January 2024 148,198

Cost or valuation at 31 January 2025 is represented by:

Other
investments
£   
Valuation in 2023 7,706
Valuation in 2024 8,335
Valuation in 2025 12,220
Cost 142,680
170,941

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Tax 12,961 81
Directors' current accounts 18,935 23,966
Accrued expenses 480 480
32,376 24,527

7. PROVISIONS FOR LIABILITIES
31.1.25 31.1.24
£    £   
Deferred tax 5,652 -

Deferred
tax
£   
Provided during year 5,652
Balance at 31 January 2025 5,652

AEGEAN BLUE LTD (REGISTERED NUMBER: 05323409)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.25 31.1.24
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Fair
value
reserve
£   
Fair value 22,609

At 31 January 2025 22,609