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Registered number: 15725833 BLCP DEVON ST MIDCO LTD FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 AUGUST 2025
BLCP DEVON ST MIDCO LTD REGISTERED NUMBER: 15725833 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Investments |  |  | 1
|  |  | 1
Current assets |  |  |
Debtors: amounts falling due within one year | 6 | 1 |
|  | 1 |
Creditors: amounts falling due within one year |  | (1) |
Net current assets |  |  | -
Total assets less current liabilities |  |  | 1
Net assets |  |  | 1
Capital and reserves |  |  |
Called up share capital |  |  | 1
|  |  | 1
The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr M A C Hunt
Director
Date: 11 February 2026
The notes on pages 3 to 6 form part of these financial statements. Page 1
BLCP DEVON ST MIDCO LTD STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED 31 AUGUST 2025
| Called up share capital | Total equity
| £ | £
Contributions by and distributions to owners |  |
Shares issued during the period | 1 | 1
At 31 August 2025 | 1 | 1
| The notes on pages 3 to 6 form part of these financial statements.
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BLCP DEVON ST MIDCO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
1. | General information
BLCP Devon St Midco Ltd 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. The current accounting period runs from 17 May 2024 to the 31 August 2025. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis, which assumes that the company will continue in operational existence for the foreseeable future. In assessing the appropriateness of the going concern basis, the directors have considered the company’s ongoing projects and forecast cash flows. In the event of any project cost overruns, the directors have confirmed that such costs will be covered by the funders of the business. The company has access to readily available funding, and the directors are satisfied that sufficient financial resources will be available to meet the company’s obligations as they fall due.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.6 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for Page 3
BLCP DEVON ST MIDCO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.6 | Financial instruments (continued)
impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities 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 the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.
3. | Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the opinion of the directors there are no judgements or key sources of estimation uncertainty that affect the preparation of the financial statements.
4. | Employees
| The average monthly number of employees, including directors, during the period was 2.
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BLCP DEVON ST MIDCO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| Additions | 1
| At 31 August 2025 | 1
6. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed by group undertakings | 1
|  | 1
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed to group undertakings | 1
|  | 1
8. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 1 Ordinary share of £1.00 | 1
1 Ordinary share of £1.00 was allotted and fully paid for cash at par during the period. Page 5
BLCP DEVON ST MIDCO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
9. | Related party transactions
The company has taken advantage of the exemption under the terms of FRS 102, paragraph 33.1A not to disclose related party transactions with wholly owned subsidiaries within the group.
10. | Contingent liabilities
The company has entered into a cross-guarantee to provide security for loan facilities that have been provided to BLCP Devon Street Propco Ltd, a fellow group entity. As at the period end, the loan facilities provided totalled £3,983,709. The negative pledge is secured by way of fixed and floating charge in respect of the assets of the company.
11. | Auditors' information
The auditors' report on the financial statements for the period ended 31 August 2025 was unqualified. The audit report was signed on 11 February 2026 by Mr James Tillotson (Senior Statutory Auditor) on behalf of Wellers.
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