Company Registration No. 03104225 (England and Wales)
Bluespoint Holdings Limited
Unaudited accounts
for the year ended 30 September 2025
Bluespoint Holdings Limited
Unaudited accounts
Contents
Bluespoint Holdings Limited
Company Information
for the year ended 30 September 2025
Company Number
03104225 (England and Wales)
Registered Office
17 Hertford Avenue
London
SW14 8EF
Bluespoint Holdings Limited
Statement of financial position
as at 30 September 2025
Tangible assets
539,500
127,435
Cash at bank and in hand
35,541
159
Creditors: amounts falling due within one year
(170,069)
(156,647)
Net current liabilities
(134,528)
(155,382)
Total assets less current liabilities
404,972
(27,947)
Creditors: amounts falling due after more than one year
-
(1,175)
Provisions for liabilities
Net assets/(liabilities)
301,933
(29,122)
Called up share capital
100
100
Fair value reserve
309,117
-
Profit and loss account
(7,284)
(29,222)
Shareholders' funds
301,933
(29,122)
For the year ending 30 September 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 December 2025 and were signed on its behalf by
Iryna Bondaruk
Director
Company Registration No. 03104225
Bluespoint Holdings Limited
Notes to the Accounts
for the year ended 30 September 2025
Bluespoint Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 03104225. The registered office is 17 Hertford Avenue, London, SW14 8EF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & Buildings:
Freehold property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
Turnover represents the total invoice value of rent receivable during the year, excluding VAT where it is charged.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences
reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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.
Bluespoint Holdings Limited
Notes to the Accounts
for the year ended 30 September 2025
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At valuation
At cost
At cost
At 1 October 2024
206,372
1,750
500
208,622
Revaluations
412,157
-
-
412,157
Disposals
-
(1,750)
(500)
(2,250)
At 30 September 2025
618,529
-
-
618,529
At 1 October 2024
79,029
1,678
480
81,187
On disposals
-
(1,678)
(480)
(2,158)
At 30 September 2025
79,029
-
-
79,029
At 30 September 2025
539,500
-
-
539,500
At 30 September 2024
127,343
72
20
127,435
Amounts falling due within one year
Accrued income and prepayments
-
715
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
1,863
Amounts owed to group undertakings and other participating interests
109,281
-
Taxes and social security
3,863
-
Other creditors
30,000
30,034
Loans from directors
24,561
120,548
7
Creditors: amounts falling due after more than one year
2025
2024
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).