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Registered number: 10692271
Blue Bridge Capital Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Blue Bridge Capital Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Blue Bridge Capital Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 10692271

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,330 |  | 957
Investments | 5 |  | 300,461 |  | 277,194
|  |  | 302,791 |  | 278,151
CURRENT ASSETS
Debtors | 6 | 122,197 |  | 127,152 |
Cash at bank and in hand |  | 265,511 |  | 220,788 |
|  | 387,708 |  | 347,940 |
Creditors: Amounts Falling Due Within One Year | 7 | (78,522 ) |  | (93,026 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 309,186 |  | 254,914
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 611,977 |  | 533,065
NET ASSETS |  |  | 611,977 |  | 533,065
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 611,976 |  | 533,064
SHAREHOLDERS' FUNDS |  |  | 611,977 |  | 533,065

Page 1
Page 2
Blue Bridge Capital Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr R J Watters Director
5th December 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Blue Bridge Capital Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Blue Bridge Capital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10692271 . The registered office is Spring Lodge, Church Road, Bradwell, Essex, CM77 8EP.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% reducing balance

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Blue Bridge Capital Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 June 2024 | 4,034
Additions | 2,149
As at 31 May 2025 | 6,183
Depreciation
As at 1 June 2024 | 3,077
Provided during the period | 776
As at 31 May 2025 | 3,853
Net Book Value
As at 31 May 2025 | 2,330
As at 1 June 2024 | 957

5. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 June 2024 | 277,194
Additions | 23,267
As at 31 May 2025 | 300,461
Provision
As at 1 June 2024 | -
As at 31 May 2025 | -
Net Book Value
As at 31 May 2025 | 300,461
As at 1 June 2024 | 277,194

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 122,197 |  | 127,152

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 52,332 |  | 57,289
Taxation and social security | 26,190 |  | 35,737
| 78,522 |  | 93,026

Page 4
Page 5
Blue Bridge Capital Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Ultimate Controlling Party
There is no ultimate controlling party. The company is equally controlled by Mr K G Watters and Mr R Watters.
Page 5