REGISTERED NUMBER: 05894056 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Blue Pebble Finance Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M S Gillett

Mrs R L Gillett

SECRETARY:

Mrs R L Gillett

REGISTERED OFFICE:

119 Commercial Road

Parkstone

Poole

Dorset

BH14 0JD

REGISTERED NUMBER:

05894056 (England and Wales)

ACCOUNTANT:

Richard Allen & Associates

21 Church Road

Parkstone

Poole

Dorset

BH14 8UF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

13,172

14,124

13,172

14,124

CURRENT ASSETS

Stocks

4,774

4,098

Debtors

6

36,482

106,537

Cash at bank

110,573

88,425

151,829

199,060

CREDITORS

Amounts falling due within one year

7

12,540

10,408

NET CURRENT ASSETS

139,289

188,652

TOTAL ASSETS LESS CURRENT LIABILITIES

152,461

202,776

PROVISIONS FOR LIABILITIES

3,567

2,962

NET ASSETS

148,894

199,814

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

148,794

199,714

SHAREHOLDERS' FUNDS

148,894

199,814

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 29 September 2025 and were signed on its behalf by:

M S Gillett - Director

1.	STATUTORY INFORMATION

Blue Pebble Finance Limited 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.

Turnover

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

Goodwill

Goodwill is comprised of three different acquisitions. The first amount paid was in connection with the acquisition of the business in 2006 and was amortised evenly over it's estimated useful life of ten years.

The second and third acquisitions were made during the year ended 31 August 2015 and were amortised over their useful lives of two years.

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.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Indemnity commission income

Indemnity Commissions Received are included in the profit and loss account when received. A provision has been made in respect of any contingent liability for repayment of such income.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

27,555

AMORTISATION

At 1 September 2024

and 31 August 2025

27,555

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

61,022

Additions

3,439

At 31 August 2025

64,461

DEPRECIATION

At 1 September 2024

46,898

Charge for year

4,391

At 31 August 2025

51,289

NET BOOK VALUE

At 31 August 2025

13,172

At 31 August 2024

14,124

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts recoverable on contract

-

34,480

Other debtors

36,482

72,057

36,482

106,537

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

8,918

6,939

Other creditors

3,622

3,469

12,540

10,408

8.	CONTINGENT LIABILITIES

The potential liability to repay indemnity commission is very small as it represents a relatively small element of the business. Any such liability could only relate to indemnity commission, which is not considered likely to crystallise to any significant amount. A provision of £523 has been made which equates to 8% of gross indemnity commissions received.