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Registration number: 04222542

Blue Lizard Consulting Limited
Annual Report and Financial Statements
for the Year Ended 30 June 2025

Blue Lizard Consulting Limited

Contents

Company Information | 1
Statement of Financial Position | 2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4 to 10

Blue Lizard Consulting Limited

Company Information

Directors | A G Bloom A S Franks M L Sugarman

Company secretary | A S Franks

Registered office | Maria House 35 Millers Road Brighton BN1 5NP

Auditors | Chisnall Comer Ismail & Co Chartered Accountants & Registered AuditorsMaria House 35 Millers Road Brighton BN1 5NP

Blue Lizard Consulting Limited

(Registration number: 04222542)
Statement of Financial Position as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 6 | 40,000 | 40,000
Investments | 7 | 300 | 200
Other financial assets | 8 | 140,272,656 | 113,395,111
|  | 140,312,956 | 113,435,311
Current assets |  |  |
Debtors | 9 | 3,193,736 | 576,850
Cash at bank and in hand |  | 1,041,093 | 830,396
|  | 4,234,829 | 1,407,246
Creditors: Amounts falling due within one year | 10 | (24,866) | (16,000)
Net current assets |  | 4,209,963 | 1,391,246
Total assets less current liabilities |  | 144,522,919 | 114,826,557
Creditors: Amounts falling due after more than one year | 10 | (105,995,812) | (75,676,789)
Provisions for liabilities |  | (5,902,306) | (6,055,536)
Net assets |  | 32,624,801 | 33,094,232
Capital and reserves |  |  |
Called up share capital | 12 | 25,000,001 | 25,000,001
Retained earnings |  | 7,624,800 | 8,094,231
Shareholders' funds |  | 32,624,801 | 33,094,232

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 Statement of Comprehensive Income.

Approved and authorised by the Board on 24 March 2026 and signed on its behalf by:

.........................................

A S Franks

Company secretary and director

Blue Lizard Consulting Limited

Statement of Changes in Equity for the Year Ended 30 June 2025

| Share capital £ | Retained earnings £ | Total £
At 1 July 2024 | 25,000,001 | 8,094,231 | 33,094,232
Loss for the year | - | (469,431) | (469,431)
At 30 June 2025 | 25,000,001 | 7,624,800 | 32,624,801

| Share capital £ | Retained earnings £ | Total £
At 1 July 2023 | 25,000,001 | 2,687,334 | 27,687,335
Profit for the year | - | 5,406,897 | 5,406,897
At 30 June 2024 | 25,000,001 | 8,094,231 | 33,094,232

The profit and loss account includes £26,621,210 (2024 - £30,056,317) of non-distributable funds relating to fair value increases net of deferred tax provisions in non-current investments.

Blue Lizard Consulting Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

Audit report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 24 March 2026 was T G Humphries FCA FCCA, who signed for and on behalf of Chisnall Comer Ismail & Co.

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Maria House
35 Millers Road
Brighton
BN1 5NP

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

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 value added tax.
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.

Tax

The tax expense for the period comprises current and 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 group operates and generates taxable income.

Blue Lizard Consulting Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

2 | Accounting policies (continued)

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.
Artwork is included in the balance sheet at cost. No depreciation is provided in respect of artwork
because the directors consider that the expected residual value and the expected economic life of the
assets are such that the resulting depreciation charge would be immaterial to the results of the
company.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Blue Lizard Consulting Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

4 | Fair value adjustments

Fair value gains/(losses) for the period are attributable to the following asset classes:

| 2025 £ | 2024 £
Investments in subsidiaries | (137,051) | -
Non-current financial assets | (4,580,142) | 7,499,314
Write back fair value adjustment on disposal | 70,131 | -
| (4,647,062) | 7,499,314

5 | Taxation charge

The tax for the period is attributable to:

| 2025 £ | 2024 £
Deferred Tax |  |
Arising from origination and reversal of timing differences | (153,230) | 1,490,172
Total deferred tax charge | (153,230) | 1,490,172
Total tax charge for period | (153,230) | 1,490,172

6 | Tangible assets

| Artwork £ | Total £
Cost or valuation
At 1 July 2024 | 40,000 | 40,000
At 30 June 2025 | 40,000 | 40,000
Depreciation
Carrying amount
At 30 June 2025 | 40,000 | 40,000
At 30 June 2024 | 40,000 | 40,000

Blue Lizard Consulting Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

7 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 300 | 200

Subsidiaries | £
Cost or valuation
At 1 July 2024 | 2,712,383
Additions | 100
At 30 June 2025 | 2,712,483
Provision
At 1 July 2024 | 2,712,183
At 30 June 2025 | 2,712,183
Carrying amount
At 30 June 2025 | 300
At 30 June 2024 | 200

Blue Lizard Consulting Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

7 | Investments (continued)

Details of undertakings

Investments in group undertakings include long term loans to group companies and equity investments and are stated at fair value where a reliable value can be calculated.

Subsidiary undertakings
Blue Lizard Consulting Investments Limited The principal activity of Blue Lizard Consulting Investments Limited is an investment company.
Blue and White Capital Limited The principal activity of Blue and White Capital Limited is investment management services.
Blue Lizard Consulting Services Limited The principal activity of Blue Lizard Consulting Services Limited is support services.

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Blue Lizard Consulting Investments Limited | Maria House, 35 Millers Road, Brighton, BN1 5NP United Kingdom | Ordinary | 100% | 100%
Blue and White Capital Limited | Maria House, 35 Millers Road, Brighton, BN1 5NP United Kingdom | Ordinary | 100% | 100%
Blue Lizard Consulting Services Limited | Maria House, 35 Millers Road, Brighton, BN1 5NP United Kingdom | Ordinary | 100% | 0%

Blue Lizard Consulting Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

8 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £ | Total £
Non-current financial assets
Cost or valuation
At 1 July 2024 | 113,395,111 | 113,395,111
Fair value adjustments | (4,580,142) | (4,580,142)
Additions | 31,952,013 | 31,952,013
Disposals | (494,326) | (494,326)
At 30 June 2025 | 140,272,656 | 140,272,656

Non-current financial assets represent investments in private unlisted investment funds, unlisted private investments, and listed investments. Private fund based investments have been adjusted to fair values based upon valuations provided by the fund managers at the year end or to market value if the investments are listed. Fair value adjustments for this class of asset amount to (£4,580,142) (2024 - £7,499,314) for the year and £35,494,947 (2024 - £40,075,090) in aggregate.

9 | Debtors

| 2025 £ | 2024 £
Prepayments | 212,519 | 105
Other debtors | 2,981,217 | 576,745
| 3,193,736 | 576,850

Blue Lizard Consulting Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

10 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 20,000 | 16,000
Other creditors | 4,866 | -
| 24,866 | 16,000

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Other financial liabilities | 105,995,812 | 75,676,789

11 | Related party transactions

Director loan
Included in creditors: amounts falling due after more than one year is an amount owed to A G Bloom by the company of £105,995,812 (2024 - £75,676,789). This loan is interest free and unsecured.

12 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 25,000,001 | 25,000,001 | 25,000,001 | 25,000,001

13 | Ultimate controlling party

The ultimate controlling party is A G Bloom.