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Registration number: 08644566

Blue Light Lettings Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

Blue Light Lettings Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Blue Light Lettings Limited

Company Information

Director | Mr Stuart Ayling

Registered office | Drybeck Dairy Killington Carnforth England LA6 2EX

Accountants | RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Blue Light Lettings Limited

(Registration number: 08644566)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 3,052 | 6,107
Investment property | 5 | 295,000 | 260,000
Investments |  | 115,000 | 115,000
|  | 413,052 | 381,107
Current assets |  |  |
Debtors | 6 | - | 242
Cash at bank and in hand |  | - | 394
|  | - | 636
Creditors: Amounts falling due within one year | 7 | (5,074) | (1,925)
Net current liabilities |  | (5,074) | (1,289)
Total assets less current liabilities |  | 407,978 | 379,818
Creditors: Amounts falling due after more than one year | 7 | (359,333) | (370,530)
Provisions for liabilities |  | (16,941) | (10,291)
Net assets/(liabilities) |  | 31,704 | (1,003)
Capital and reserves |  |  |
Called up share capital |  | 1,000 | 1,000
Revaluation reserve |  | 72,222 | 43,872
Retained earnings |  | (41,518) | (45,875)
Shareholders' funds/(deficit) |  | 31,704 | (1,003)

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

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 April 2026

Blue Light Lettings Limited

(Registration number: 08644566)
Balance Sheet as at 31 July 2025 (continued)

......................................... Mr Stuart Ayling Director

Blue Light Lettings Limited

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

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:
Drybeck Dairy
Killington
Carnforth
LA6 2EX
England

These financial statements were authorised for issue by the director on 9 April 2026.

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.

Going concern

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.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate
determined annually by the company director. The valuation is made observing market prices, adjusted if
necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are
recognised in profit or loss

Blue Light Lettings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

2 | Accounting policies (continued)

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

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.

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.

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 the director) during the year, was 1 (2024 - 1).

Blue Light Lettings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

4 | Tangible assets

| Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 August 2024 | 1,131 | 3,612 | 11,598 | 16,341
At 31 July 2025 | 1,131 | 3,612 | 11,598 | 16,341
Depreciation
At 1 August 2024 | 668 | 3,767 | 5,799 | 10,234
Charge for the year | 155 | - | 2,900 | 3,055
At 31 July 2025 | 823 | 3,767 | 8,699 | 13,289
Carrying amount
At 31 July 2025 | 308 | (155) | 2,899 | 3,052
At 31 July 2024 | 308 | - | 5,799 | 6,107

5 | Investment properties

| 2025 £
At 1 August | 260,000
Fair value adjustments | 35,000
At 31 July | 295,000

The fair value of the property at 31st July 2025 has been arrived at on the basis of a valuation carried out at that date by the director of the company, who is not a professionally qualified valuer. The valuation of £295,000 was arrived at by reference to the market evidence of transaction prices for similar properties in its location the property is situated.

6 | Debtors

Current | 2025 £ | 2024 £
Prepayments | - | 242
| - | 242

Blue Light Lettings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 3,130 | -
Taxation and social security |  | 19 | -
Accruals and deferred income |  | 1,925 | 1,925
|  | 5,074 | 1,925

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 359,333 | 370,530