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COMPANY REGISTRATION NUMBER: 01502700

Blue Seal Properties Limited

Filleted Unaudited Financial Statements

30 September 2025

Blue Seal Properties Limited

Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 384,000 | 846,000

Current assets

Cash at bank and in hand | 497,852 | 146,955

Creditors: amounts falling due within one year | 6 | 27,526 | 68,819
| --------- | ---------
Net current assets | 470,326 | 78,136
| --------- | ---------
Total assets less current liabilities | 854,326 | 924,136

Creditors: amounts falling due after more than one year | 7 | 102,485 | 107,816

Provisions | 3,700 | 66,981
| --------- | ---------
Net assets | 748,141 | 749,339
| --------- | ---------

Capital and reserves

Called up share capital | 100 | 100
Revaluation reserve | 32,675 | 32,675
Profit and loss account | 715,366 | 716,564
| --------- | ---------
Shareholders funds | 748,141 | 749,339
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 30 September 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Blue Seal Properties Limited

Statement of Financial Position (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 14 February 2026 , and are signed on behalf of the board by:

Miss V J Blue | Miss H L Blue
Director | Director

Company registration number: 01502700

Blue Seal Properties Limited

Notes to the Financial Statements

Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 Minton Place, Victoria Road, Bicester, Oxon, OX26 6QB.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
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.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | 25% reducing balance

The directors consider the residual value of the freehold land and buildings to be higher than the cost and therefore no depreciation has been charged.
Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

| Freehold property | Equipment | Total
| £ | £ | £
Cost or valuation |  |  |
At 1 October 2024 | 846,000 | 3,472 | 849,472
Disposals | ( 450,000) | – | ( 450,000)
Revaluations | ( 12,000) | – | ( 12,000)
| --------- | ------- | ---------
At 30 September 2025 | 384,000 | 3,472 | 387,472
| --------- | ------- | ---------
Depreciation |  |  |
At 1 October 2024 and 30 September 2025 | – | 3,472 | 3,472
| --------- | ------- | ---------
Carrying amount |  |  |
At 30 September 2025 | 384,000 | – | 384,000
| --------- | ------- | ---------
At 30 September 2024 | 846,000 | – | 846,000
| --------- | ------- | ---------

The effective date of the valuation was 30 September 2025 and the fair value basis was adopted based on a review of the market valuations.
6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 9,316 | 9,316
Social security and other taxes | 3,760 | 5,298
Other creditors | 12,249 | 12,249
Other creditors | 2,201 | 41,956
| -------- | --------
| 27,526 | 68,819
| -------- | --------

7. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 102,485 | 107,816
| --------- | ---------