Company No: 13627858 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Investment property	3	2,196,385		1,000,000
Investments	4	30,100		30,100
		2,226,485		1,030,100
Current assets
Debtors	5	7,836		97,900
Cash at bank and in hand	6	12,504		0
		20,340		97,900
Creditors: amounts falling due within one year	7	( 1,079,073)		( 24,068)
Net current (liabilities)/assets		(1,058,733)		73,832
Total assets less current liabilities		1,167,752		1,103,932
Provision for liabilities		( 63,947)		( 63,947)
Net assets		1,103,805		1,039,985
Capital and reserves
Called-up share capital	8	100		100
Revaluation reserve		367,075		367,075
Profit and loss account		736,630		672,810
Total shareholder's funds		1,103,805		1,039,985

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.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Bleuhills Holdings Limited (registered number: 13627858) were approved and authorised for issue by the Director on 22 December 2025. They were signed on its behalf by:

Mrs Lynda Thompson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Bleuhills Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Milkwood House Jon Davey Drive, Treleigh Industrial Estate, Redruth, TR16 4AX, United Kingdom.

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 financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the rental of assets in the ordinary course of the company’s activities.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
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 tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	0		0

3. Investment property

	Investment property
	£
Valuation
As at 01 April 2024	1,000,000
Additions	1,196,385
As at 31 March 2025	2,196,385

Valuation

The investment property has been valued by the director.

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 April 2024	30,100
At 31 March 2025	30,100
Carrying value at 31 March 2025	30,100
Carrying value at 31 March 2024	30,100

5. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	0		97,900
Other debtors	7,836		0
	7,836		97,900

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	12,504		0

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to Group undertakings	672,883		0
Taxation and social security	20,298		24,068
Other creditors	385,892		0
	1,079,073		24,068

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100