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REGISTERED NUMBER: 04644406 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 FEBRUARY 2025 TO 5 DECEMBER 2025

FOR

BLUEBRAY DEVELOPMENTS LIMITED

BLUEBRAY DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04644406)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 FEBRUARY 2025 TO 5 DECEMBER 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

BLUEBRAY DEVELOPMENTS LIMITED

COMPANY INFORMATION

FOR THE PERIOD 1 FEBRUARY 2025 TO 5 DECEMBER 2025

| DIRECTORS: | John Manser

| Grant Franks

| SECRETARY: | Grant Franks

| REGISTERED OFFICE: | 105-111

| Euston Street

| London

| NW1 2EW

| REGISTERED NUMBER: | 04644406 (England and Wales)

| ACCOUNTANTS: | Anthonisz Neville LLP

| 105-111 Euston Street

| London

| NW1 2EW

BLUEBRAY DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04644406)

ABRIDGED BALANCE SHEET

5 DECEMBER 2025

| 5/12/25 | 31/1/25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | - |  | 8,002 |  |

CURRENT ASSETS

Debtors | - |  | 5,216 |  |

Cash at bank | 13,175 |  | 995 |  |

13,175 |  | 6,211 |  |

CREDITORS

Amounts falling due within one year | 1,494 |  | 1,914 |  |

NET CURRENT ASSETS | 11,681 |  | 4,297 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 11,681 |  | 12,299 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 6 | - |  | (11,824 | ) |

Retained earnings | 11,581 |  | 24,023 |  |

SHAREHOLDERS' FUNDS | 11,681 |  | 12,299 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 5 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 5 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

BLUEBRAY DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04644406)

ABRIDGED BALANCE SHEET - continued

5 DECEMBER 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 5 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 January 2026 and were signed on its behalf by:

John Manser - Director

Grant Franks - Director

BLUEBRAY DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04644406)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 FEBRUARY 2025 TO 5 DECEMBER 2025

1. | STATUTORY INFORMATION

| Bluebray Developments Limited 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.

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 as modified by the revaluation of certain assets.

| Taxation

| Taxation for the period 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

| Investment properties

| Investment properties are properties held to earn rentals or capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losses arising from charges in fair value of investment properties are included in profit or loss in the period in which they arise.

| Investment properties whose fair value cannot be measured reliably without undue cost or effort on an on-going basis are included in plat, property and equipment at cost less accumulated depreciation and accumulated impairment losses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 2 (2025 - 2 ) .

BLUEBRAY DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04644406)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 FEBRUARY 2025 TO 5 DECEMBER 2025

4. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST OR VALUATION

| At 1 February 2025 | 8,002 |  |

| Disposals | (8,002 | ) |

| At 5 December 2025 | - |  |

| NET BOOK VALUE

| At 5 December 2025 | - |  |

| At 31 January 2025 | 8,002 |  |

| Cost or valuation at 5 December 2025 is represented by:

| Totals

£ |

| Valuation in 2011 | (7,597 | ) |

| Valuation in 2012 | 5,000 |  |

| Valuation in 2020 | (8,000 | ) |

| Valuation in 2022 | 4,000 |  |

| Valuation in 2024 | (8,000 | ) |

| Valuation in 2025 | 14,597 |  |

| If investment properties had not been revalued they would have been included at the following historical cost:

| 5/12/25 |  | 31/1/25

£ | £ |

| Cost | 22,597 |  | 22,597 |  |

| Investment properties were valued on an open market basis on 5 December 2025 by the company directors .

5. | PROVISIONS FOR LIABILITIES

| Deferred |

| tax |

£ |

| Balance at 1 February 2025 | (2,773 | ) |

| Unused amounts reversed during period | 2,773 |  |

| Balance at 5 December 2025 | - |  |

BLUEBRAY DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04644406)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 FEBRUARY 2025 TO 5 DECEMBER 2025

6. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 February 2025 | (11,824 | ) |

| Removed on Disposal | 11,824 |  |

| At 5 December 2025 | - |  |