2024-05-01 2025-04-30 2025-04-30 false 12557466 BLUE WATER CAPITAL (LONDON) LIMITED 2026-01-06 false iso4217:GBP xbrli:pure 12557466 2024-04-30 12557466 2025-04-30 12557466 2024-05-01 2025-04-30 12557466 2023-04-30 12557466 2024-04-30 12557466 2023-05-01 2024-04-30 12557466 bus:SmallEntities 2024-05-01 2025-04-30 12557466 bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 12557466 bus:AbridgedAccounts 2024-05-01 2025-04-30 12557466 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 12557466 core:WithinOneYear 2025-04-30 12557466 core:AfterOneYear 2025-04-30 12557466 core:WithinOneYear 2024-04-30 12557466 core:AfterOneYear 2024-04-30 12557466 core:ShareCapital 2025-04-30 12557466 core:SharePremium 2025-04-30 12557466 core:RevaluationReserve 2025-04-30 12557466 core:OtherReservesSubtotal 2025-04-30 12557466 core:RetainedEarningsAccumulatedLosses 2025-04-30 12557466 core:ShareCapital 2024-04-30 12557466 core:SharePremium 2024-04-30 12557466 core:RevaluationReserve 2024-04-30 12557466 core:OtherReservesSubtotal 2024-04-30 12557466 core:RetainedEarningsAccumulatedLosses 2024-04-30 12557466 core:LandBuildings 2025-04-30 12557466 core:PlantMachinery 2025-04-30 12557466 core:Vehicles 2025-04-30 12557466 core:FurnitureFittings 2025-04-30 12557466 core:OfficeEquipment 2025-04-30 12557466 core:NetGoodwill 2025-04-30 12557466 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 12557466 core:ListedExchangeTraded 2025-04-30 12557466 core:UnlistedNon-exchangeTraded 2025-04-30 12557466 core:LandBuildings 2024-04-30 12557466 core:PlantMachinery 2024-04-30 12557466 core:Vehicles 2024-04-30 12557466 core:FurnitureFittings 2024-04-30 12557466 core:OfficeEquipment 2024-04-30 12557466 core:NetGoodwill 2024-04-30 12557466 core:IntangibleAssetsOtherThanGoodwill 2024-04-30 12557466 core:ListedExchangeTraded 2024-04-30 12557466 core:UnlistedNon-exchangeTraded 2024-04-30 12557466 core:LandBuildings 2024-05-01 2025-04-30 12557466 core:PlantMachinery 2024-05-01 2025-04-30 12557466 core:Vehicles 2024-05-01 2025-04-30 12557466 core:FurnitureFittings 2024-05-01 2025-04-30 12557466 core:OfficeEquipment 2024-05-01 2025-04-30 12557466 core:NetGoodwill 2024-05-01 2025-04-30 12557466 core:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 12557466 core:ListedExchangeTraded 2024-05-01 2025-04-30 12557466 core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 12557466 core:MoreThanFiveYears 2024-05-01 2025-04-30 12557466 core:Non-currentFinancialInstruments 2025-04-30 12557466 core:Non-currentFinancialInstruments 2024-04-30 12557466 dpl:CostSales 2024-05-01 2025-04-30 12557466 dpl:DistributionCosts 2024-05-01 2025-04-30 12557466 core:LandBuildings 2024-05-01 2025-04-30 12557466 core:PlantMachinery 2024-05-01 2025-04-30 12557466 core:Vehicles 2024-05-01 2025-04-30 12557466 core:FurnitureFittings 2024-05-01 2025-04-30 12557466 core:OfficeEquipment 2024-05-01 2025-04-30 12557466 dpl:AdministrativeExpenses 2024-05-01 2025-04-30 12557466 core:NetGoodwill 2024-05-01 2025-04-30 12557466 core:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 12557466 dpl:GroupUndertakings 2024-05-01 2025-04-30 12557466 dpl:ParticipatingInterests 2024-05-01 2025-04-30 12557466 dpl:GroupUndertakings core:ListedExchangeTraded 2024-05-01 2025-04-30 12557466 core:ListedExchangeTraded 2024-05-01 2025-04-30 12557466 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 12557466 core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 12557466 dpl:CostSales 2023-05-01 2024-04-30 12557466 dpl:DistributionCosts 2023-05-01 2024-04-30 12557466 core:LandBuildings 2023-05-01 2024-04-30 12557466 core:PlantMachinery 2023-05-01 2024-04-30 12557466 core:Vehicles 2023-05-01 2024-04-30 12557466 core:FurnitureFittings 2023-05-01 2024-04-30 12557466 core:OfficeEquipment 2023-05-01 2024-04-30 12557466 dpl:AdministrativeExpenses 2023-05-01 2024-04-30 12557466 core:NetGoodwill 2023-05-01 2024-04-30 12557466 core:IntangibleAssetsOtherThanGoodwill 2023-05-01 2024-04-30 12557466 dpl:GroupUndertakings 2023-05-01 2024-04-30 12557466 dpl:ParticipatingInterests 2023-05-01 2024-04-30 12557466 dpl:GroupUndertakings core:ListedExchangeTraded 2023-05-01 2024-04-30 12557466 core:ListedExchangeTraded 2023-05-01 2024-04-30 12557466 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-05-01 2024-04-30 12557466 core:UnlistedNon-exchangeTraded 2023-05-01 2024-04-30 12557466 core:NetGoodwill 2025-04-30 12557466 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 12557466 core:LandBuildings 2025-04-30 12557466 core:PlantMachinery 2025-04-30 12557466 core:Vehicles 2025-04-30 12557466 core:FurnitureFittings 2025-04-30 12557466 core:OfficeEquipment 2025-04-30 12557466 core:AfterOneYear 2025-04-30 12557466 core:WithinOneYear 2025-04-30 12557466 core:ListedExchangeTraded 2025-04-30 12557466 core:UnlistedNon-exchangeTraded 2025-04-30 12557466 core:ShareCapital 2025-04-30 12557466 core:SharePremium 2025-04-30 12557466 core:RevaluationReserve 2025-04-30 12557466 core:OtherReservesSubtotal 2025-04-30 12557466 core:RetainedEarningsAccumulatedLosses 2025-04-30 12557466 core:NetGoodwill 2024-04-30 12557466 core:IntangibleAssetsOtherThanGoodwill 2024-04-30 12557466 core:LandBuildings 2024-04-30 12557466 core:PlantMachinery 2024-04-30 12557466 core:Vehicles 2024-04-30 12557466 core:FurnitureFittings 2024-04-30 12557466 core:OfficeEquipment 2024-04-30 12557466 core:AfterOneYear 2024-04-30 12557466 core:WithinOneYear 2024-04-30 12557466 core:ListedExchangeTraded 2024-04-30 12557466 core:UnlistedNon-exchangeTraded 2024-04-30 12557466 core:ShareCapital 2024-04-30 12557466 core:SharePremium 2024-04-30 12557466 core:RevaluationReserve 2024-04-30 12557466 core:OtherReservesSubtotal 2024-04-30 12557466 core:RetainedEarningsAccumulatedLosses 2024-04-30 12557466 core:NetGoodwill 2023-04-30 12557466 core:IntangibleAssetsOtherThanGoodwill 2023-04-30 12557466 core:LandBuildings 2023-04-30 12557466 core:PlantMachinery 2023-04-30 12557466 core:Vehicles 2023-04-30 12557466 core:FurnitureFittings 2023-04-30 12557466 core:OfficeEquipment 2023-04-30 12557466 core:AfterOneYear 2023-04-30 12557466 core:WithinOneYear 2023-04-30 12557466 core:ListedExchangeTraded 2023-04-30 12557466 core:UnlistedNon-exchangeTraded 2023-04-30 12557466 core:ShareCapital 2023-04-30 12557466 core:SharePremium 2023-04-30 12557466 core:RevaluationReserve 2023-04-30 12557466 core:OtherReservesSubtotal 2023-04-30 12557466 core:RetainedEarningsAccumulatedLosses 2023-04-30 12557466 core:AfterOneYear 2024-05-01 2025-04-30 12557466 core:WithinOneYear 2024-05-01 2025-04-30 12557466 core:Non-currentFinancialInstruments core:CostValuation 2024-05-01 2025-04-30 12557466 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-05-01 2025-04-30 12557466 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-05-01 2025-04-30 12557466 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-05-01 2025-04-30 12557466 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 12557466 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 12557466 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 12557466 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 12557466 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 12557466 core:Non-currentFinancialInstruments core:CostValuation 2025-04-30 12557466 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-04-30 12557466 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-04-30 12557466 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-04-30 12557466 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-04-30 12557466 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-04-30 12557466 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-04-30 12557466 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-04-30 12557466 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-04-30 12557466 core:Non-currentFinancialInstruments core:CostValuation 2024-04-30 12557466 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-04-30 12557466 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-04-30 12557466 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-04-30 12557466 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-04-30 12557466 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-04-30 12557466 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-04-30 12557466 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-04-30 12557466 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-04-30 12557466 bus:Director1 2024-05-01 2025-04-30 12557466 bus:Director2 2024-05-01 2025-04-30 12557466 bus:Director3 2024-05-01 2025-04-30 12557466 bus:Director4 2024-05-01 2025-04-30 12557466 bus:Director5 2024-05-01 2025-04-30

BLUE WATER CAPITAL (LONDON) LIMITED

Registered Number
12557466
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

BLUE WATER CAPITAL (LONDON) LIMITED
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors | GUZOWSKI, Christopher
| PERROTT, Mitchell John Rojo
| PILNIEWICZ, Karol
| ROBERTS, Daniel
| SHERWIN, James

Registered Address | 7 Marylebone Lane
| London
| W1U 1DB

Registered Number | 12557466 (England and Wales)

BLUE WATER CAPITAL (LONDON) LIMITED
Statement of Financial Position
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 15,304 |  |  |  | 7,991
|  |  |  | 15,304 |  |  |  | 7,991
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 81,313 |  |  |  | 51,743 |  |
Cash at bank and on hand |  | 6,509,423 |  |  |  | 1,199,273 |  |
|  | 6,590,736 |  |  |  | 1,251,016 |  |
Creditors amounts falling due within one year | 5 | (1,437,467) |  |  |  | (212,032) |  |
Net current assets (liabilities) |  |  |  | 5,153,269 |  |  |  | 1,038,984
Total assets less current liabilities |  |  |  | 5,168,573 |  |  |  | 1,046,975
Creditors amounts falling due after one year |  |  |  | (209,970) |  |  |  | (329,970)
Provisions for liabilities |  |  |  | (4,056) |  |  |  | (2,118)
Net assets |  |  |  | 4,954,547 |  |  |  | 714,887
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 4,954,447 |  |  |  | 714,787
Shareholders' funds |  |  |  | 4,954,547 |  |  |  | 714,887

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 6 January 2026, and are signed on its behalf by:
SHERWIN, James Director Registered Company No. 12557466

BLUE WATER CAPITAL (LONDON) LIMITED
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

|  | Straight line (years)
| Office Equipment | 3

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 May 24 | 14,058
| Additions | 12,449
| At 30 April 25 | 26,507
| Depreciation and impairment
| At 01 May 24 | 6,067
| Charge for year | 5,136
| At 30 April 25 | 11,203
| Net book value
| At 30 April 25 | 15,304
| At 30 April 24 | 7,991

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 13,567 |  | 37,463
| Other debtors | 52,996 |  | 7,147
| Prepayments and accrued income | 14,534 |  | 6,917
| Total | 81,097 |  | 51,527

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 8,446 |  | 7,204
| Taxation and social security | 1,424,151 |  | 200,772
| Other creditors | 3,970 |  | 657
| Accrued liabilities and deferred income | 900 |  | 3,399
| Total | 1,437,467 |  | 212,032

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6. | Off-balance sheet arrangements
--- | ---
| At 30 April 2025 the company had the following commitments under non-cancellable premises rental leases: Operating leases which expire; 2025 2024 Within one year £109,978 £23,800 Between two and five years NIL NIL