Registration number: 11223428

Blue Ark Investments Limited

Contents

Abridged Balance Sheet	1
Notes to the Unaudited Abridged Financial Statements	2 to 4

Blue Ark Investments Limited

(Registration number: 11223428)
Abridged Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	663	995
Investment property		1,558,032	1,533,953
Other financial assets	5	1,456,345	1,247,044
		3,015,040	2,781,992
Current assets
Debtors		40,061	39,276
Cash at bank and in hand		58,045	284,630
		98,106	323,906
Creditors: Amounts falling due within one year		(1,608,772)	(1,829,577)
Net current liabilities		(1,510,666)	(1,505,671)
Total assets less current liabilities		1,504,374	1,276,321
Provisions for liabilities		(21,344)	(11,403)
Net assets		1,483,030	1,264,918
Capital and reserves
Called up share capital		100	100
Profit and loss account		1,482,930	1,264,818
Total equity		1,483,030	1,264,918

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

	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.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

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 27 October 2025
 

H C Pearce

Director

Blue Ark Investments Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1	General information

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

The address of its registered office is:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

These financial statements were authorised for issue by the director on 27 October 2025.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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. Of the company's current liabilities at 31 March 2025, an amount is owed to the director, who has agreed to continue to support the company, and not to demand repayment of this amount to the extent that any such repayment would jeopardise the future of the company.

Revenue recognition

Turnover comprises the fair value of the rental income and dividend and interest receipts from investments held in the ordinary course of the company’s activities.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

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 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 on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Blue Ark Investments Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

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
Office Equipment	25% Straight Line

Investment property

Investment property is carried at fair value. Gains are recognised in th profit and loss account. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Investments

Investments in equity shares where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in other comprehensive income. Investments in equity shares where fair value cannot be measured reliably are measured at cost less impairment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Tangible assets

	Total £
Cost or valuation
At 1 April 2024	1,327
At 31 March 2025	1,327
Depreciation
At 1 April 2024	332
Charge for the year	332
At 31 March 2025	664
Carrying amount
At 31 March 2025	663
At 31 March 2024	995

Investment properties

	2025 £
At 1 April	1,533,953
Additions	24,079
At 31 March	1,558,032

There has been no valuation of investment property by an independent valuer.

Blue Ark Investments Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

5	Other financial assets (current and non-current)

	Total £
Non-current financial assets
Cost or valuation
At 1 April 2024	1,247,045
Fair value adjustments	60,385
Additions	549,515
Disposals	(400,600)
At 31 March 2025	1,456,345
Carrying amount
At 31 March 2025	1,456,345