REGISTERED NUMBER: 14847304 (England and Wales)

Financial Statements

for the Year Ended 28 February 2025

for

BLUE SABINA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr D A Murray

REGISTERED OFFICE:

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

REGISTERED NUMBER:

14847304 (England and Wales)

ACCOUNTANTS:

Jeff Lermer & Associates

Chartered Accountants

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

FIXED ASSETS

Investments

4

280,050

250,051

CURRENT ASSETS

Debtors

5

79,468

13,557

Cash at bank

275

226

79,743

13,783

CREDITORS

Amounts falling due within one year

6

306,006

253,219

NET CURRENT LIABILITIES

(226,263

)

(239,436

)

TOTAL ASSETS LESS CURRENT LIABILITIES

53,787

10,615

CAPITAL AND RESERVES

Called up share capital

7

1,002

1,002

Retained earnings

52,785

9,613

SHAREHOLDERS' FUNDS

53,787

10,615

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

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 4 November 2025 and were signed by:

Mr D A Murray - Director

1.	STATUTORY INFORMATION

Blue Sabina 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Investments in associates

Investments in associate undertakings are recognised at cost.

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.	FIXED ASSET INVESTMENTS

28.2.25

29.2.24

£

£

Participating interests

50

51

Other loans

280,000

250,000

280,050

250,051

Additional information is as follows:

Interest

in

associate

£

COST

At 1 March 2024

51

Disposals

(1

)

At 28 February 2025

50

NET BOOK VALUE

At 28 February 2025

50

At 29 February 2024

51

Other

loans

£

At 1 March 2024

250,000

New in year

30,000

At 28 February 2025

280,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Amounts owed by participating interests

36,450

-

Other debtors

-

5,000

Prepayments and accrued income

43,018

8,557

79,468

13,557

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Tax

8,046

1,190

Other creditors

-

51

Directors' current accounts

295,979

249,998

Accruals and deferred income

1,981

1,980

306,006

253,219

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.25

29.2.24

value:

£

£

1,000

A Ordinary

£1

1,000

1,000

1

B Ordinary

£1

1

1

1

C Ordinary

£1

1

1

1,002

1,002

8.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £36,450 (2024: £5,000) by Latingo Ltd, companies in which the directors have common interest.

At the balance sheet date, included in creditors due within one year is £295,979 (2024: £249,998), due and payable to the director. The amount is interest free and repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms K Murray .