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BLUESTREAM TRADING CO LIMITED

Registered Number
09553471
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

BLUESTREAM TRADING CO LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | AHMET, Isabelle Catherine
| CARLSON, Christopher Hamilton

Registered Address | 20 Central Avenue
| St. Andrews Business Park
| Norwich
| NR7 0HR

Registered Number | 09553471 (England and Wales)

BLUESTREAM TRADING CO LIMITED
Statement of Financial Position
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 17,680 |  |  |  | 27,447
Investments | 4 |  |  | 1,965,704 |  |  |  | 1,965,704
|  |  |  | 1,983,384 |  |  |  | 1,993,151
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 107,878 |  |  |  | - |  |
Cash at bank and on hand |  | 27,660 |  |  |  | 14,844 |  |
|  | 135,538 |  |  |  | 14,844 |  |
Creditors amounts falling due within one year | 6 | (367,295) |  |  |  | (112,975) |  |
Net current assets (liabilities) |  |  |  | (231,757) |  |  |  | (98,131)
Total assets less current liabilities |  |  |  | 1,751,627 |  |  |  | 1,895,020
Net assets |  |  |  | 1,751,627 |  |  |  | 1,895,020
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 24,995 |  |  |  | 24,995
Share premium |  |  |  | 2,575,568 |  |  |  | 2,575,568
Profit and loss account |  |  |  | (848,936) |  |  |  | (705,543)
Shareholders' funds |  |  |  | 1,751,627 |  |  |  | 1,895,020

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 April 2026, and are signed on its behalf by:
CARLSON, Christopher Hamilton Director Registered Company No. 09553471

BLUESTREAM TRADING CO LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Plant and machinery | 11

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 104,993 |  | 104,993
| At 31 March 25 | 104,993 |  | 104,993
| Depreciation and impairment
| At 01 April 24 | 77,546 |  | 77,546
| Charge for year | 9,767 |  | 9,767
| At 31 March 25 | 87,313 |  | 87,313
| Net book value
| At 31 March 25 | 17,680 |  | 17,680
| At 31 March 24 | 27,447 |  | 27,447

4. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 1,965,704 |  | 1,965,704
| At 31 March 25 | 1,965,704 |  | 1,965,704
| Net book value
| At 31 March 25 | 1,965,704 |  | 1,965,704
| At 31 March 24 | 1,965,704 |  | 1,965,704

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 107,878 |  | -
| Total | 107,878 |  | -

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 24,228 |  | 6,828
| Amounts owed to related parties | 293,320 |  | 100,900
| Accrued liabilities and deferred income | 49,747 |  | 5,247
| Total | 367,295 |  | 112,975

7. | Controlling party
--- | ---
| The parent and ultimate holding company of the largest group to consolidate these financial statements is Solar Growth Limited, a company incorporated in the UK. The registered office is 20 Central Avenue, St. Andrews Business Park, Norwich, Norfolk, England, NR7 0HR