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Registration number: 03099094

Blue Print Management Services Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

Blue Print Management Services Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Blue Print Management Services Limited

Company Information

Directors | Mr P J Morris Mr A Drew

Company secretary | Mrs C G A Ritaine

Registered office | Unit 11 Wassage Way Hampton Lovett Industrial Estate Droitwich Worcestershire WR9 0NX

Accountants | Ballards LLP Chartered AccountantsOakmoore Court 11C Kingswood Road Hampton Lovett Droitwich Worcestershire WR9 0QH

Blue Print Management Services Limited

(Registration number: 03099094)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 241,740 | 342,583
Current assets |  |  |
Stocks | 5 | 58,188 | 91,128
Debtors | 6 | 144,889 | 149,279
Cash at bank and in hand |  | 84,286 | 177,403
|  | 287,363 | 417,810
Creditors: Amounts falling due within one year | 7 | (671,875) | (676,370)
Net current liabilities |  | (384,512) | (258,560)
Total assets less current liabilities |  | (142,772) | 84,023
Provisions for liabilities |  | - | (35,102)
Net (liabilities)/assets |  | (142,772) | 48,921
Capital and reserves |  |  |
Called up share capital |  | 21 | 21
Capital redemption reserve |  | 79 | 79
Retained earnings |  | (142,872) | 48,821
Shareholders' (deficit)/funds |  | (142,772) | 48,921

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Blue Print Management Services Limited

(Registration number: 03099094)
Balance Sheet as at 31 December 2025

Approved and authorised by the Board on 18 February 2026 and signed on its behalf by:

......................................... Mr A Drew Director |  |

Blue Print Management Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Unit 11 Wassage Way
Hampton Lovett Industrial Estate
Droitwich
Worcestershire
WR9 0NX
Great Britain

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The Balance Sheet shows a net liability however as the company has the full support of the director and shareholders and forecasts positive future revenue the accounts have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Blue Print Management Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% on reducing balance basis
Fixtures and fittings | 25% on reducing balance basis
Motor vehicles | 25% on reducing balance basis
Office equipment | 33.3% straight line basis

Investments

Investments in shares are included at fair value.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Blue Print Management Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 13 (2024 - 17).

Blue Print Management Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 January 2025 | 1,066,390 | 7,178 | 1,073,568
Additions | 20,500 | - | 20,500
Disposals | (45,000) | - | (45,000)
At 31 December 2025 | 1,041,890 | 7,178 | 1,049,068
Depreciation
At 1 January 2025 | 724,346 | 6,639 | 730,985
Charge for the year | 84,646 | 135 | 84,781
Eliminated on disposal | (8,438) | - | (8,438)
At 31 December 2025 | 800,554 | 6,774 | 807,328
Carrying amount
At 31 December 2025 | 241,336 | 404 | 241,740
At 31 December 2024 | 342,044 | 539 | 342,583

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 58,188 | 91,128

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 67,305 | 52,663
Prepayments | 77,584 | 61,021
Other debtors | - | 35,595
| 144,889 | 149,279

Blue Print Management Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 81,469 | 70,649
Amounts owed to related parties | 8 | 310,832 | 360,218
Taxation and social security |  | 24,075 | 35,228
Other creditors |  | 255,499 | 210,275
|  | 671,875 | 676,370

8 | Related party transactions

Summary of transactions with parent
The intercompany loan to Bill Drew Ltd of £310,832 is secured by way of a debenture over the Company's assets.

9 | Parent and ultimate parent undertaking

The company's immediate parent is Bill Drew Limited, incorporated in England & Wales.