Ashley Grove Blu Analytics Ltd

	Page
Abridged Balance Sheet	1
Notes to the Abridged Financial Statements	2—3

Registered number: 14934345

		30 June 2025		30 June 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		10,000,000		3,000,000
Tangible Assets	5		135,000		180,000

			10,135,000		3,180,000
CURRENT ASSETS
Cash at bank and in hand		554,693		2,134

		554,693		2,134
NET CURRENT ASSETS (LIABILITIES)			554,693		2,134

TOTAL ASSETS LESS CURRENT LIABILITIES			10,689,693		3,182,134

Creditors: Amounts Falling Due After More Than One Year			(3,556,476 )		(3,466,800 )

NET ASSETS/(LIABILITIES)			7,133,217		(284,666 )

CAPITAL AND RESERVES
Called up share capital	6		1		1
Revaluation reserve	7		7,000,000		-
Profit and Loss Account			133,216		(284,667 )

SHAREHOLDERS' FUNDS			7,133,217		(284,666)

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Ms Sheri Freed

Director

15th September 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Ashley Grove Blu Analytics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14934345 . The registered office is Suite 2a The Belmont, Middleton Road, Manchester, M8 4JY.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Plant & Machinery

25% reducing balance

3. Average Number of Employees

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

4. Intangible Assets

	Total
	£
Cost
As at 1 July 2024	3,000,000
Additions	7,000,000

As at 30 June 2025	10,000,000

Net Book Value
As at 30 June 2025	10,000,000

As at 1 July 2024	3,000,000

During the year, the Company has capitalised an addition in respect of intellectual property arising from the joint development of software with an external third-party entity. The intellectual property has been recognised at the value recorded in the accounts of the third party, which reflects the agreed proportion of development costs attributable to the Company.

This is the second year of the Company’s operations, during which turnover has increased by more than tenfold compared to the prior year. The Directors consider that the recognition of this intangible asset is appropriate in light of the significant commercial progress achieved to date and the expected future economic benefits that the software is anticipated to generate.

The Directors have reviewed the carrying amount of the intellectual property at the balance sheet date and are satisfied that it is supported by projected future revenues and does not exceed its recoverable amount. Accordingly, no impairment has been recognised.

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Ashley Grove Blu Analytics Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 June 2025

5. Tangible Assets

	Total
	£
Cost
As at 1 July 2024	240,000

As at 30 June 2025	240,000

Depreciation
As at 1 July 2024	60,000
Provided during the period	45,000

As at 30 June 2025	105,000

Net Book Value
As at 30 June 2025	135,000

As at 1 July 2024	180,000

6. Share Capital

	30 June 2025	30 June 2024
	£	£
Allotted, Called up and fully paid	1	1

7. Reserves

	Revaluation Reserve
	£
Surplus on revaluation	7,000,000

As at 30 June 2025	7,000,000

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