Company registration number 15659103 (England and Wales)
BLUEDOOR UK LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
BLUEDOOR UK LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
BLUEDOOR UK LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investments
4
26,734,433
Current assets
Debtors
5
939,500
Cash at bank and in hand
48,160
987,660
Creditors: amounts falling due within one year
6
(21,461,436)
Net current liabilities
(20,473,776)
Net assets
6,260,657
Capital and reserves
Called up share capital
7
1
Profit and loss reserves
6,260,656
Total equity
6,260,657

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 17 April 2026 and are signed on its behalf by:
Mr J Mason
Mr J A Cooke
Director
Director
Company registration number 15659103 (England and Wales)
BLUEDOOR UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

BlueDoor UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is Amelia House, Crescent Road, Worthing, West Sussex, BN11 1RL.

1.1
Reporting period

These financial statements cover the period from the date of incorporation on 18 April 2024 to the first accounting reference date of 31 August 2025. As this is the company's first financial period, there are no comparative figures.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t h e Director adopts the going concern basis of accounting in preparing the financial statements.

1.4
Fixed asset investments

Interests in associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

BLUEDOOR UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

Basic financial liabilities

Basic financial liabilities, including loans from companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was 3.

4
Fixed asset investments
2025
£
Shares in group undertakings and participating interests
26,734,433
Movements in fixed asset investments
Shares in associates
£
Cost or valuation
At 18 April 2024
-
Additions
26,734,433
At 31 August 2025
26,734,433
Carrying amount
At 31 August 2025
26,734,433
BLUEDOOR UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
- 4 -
5
Debtors
2025
Amounts falling due within one year:
£
Other debtors
939,500
6
Creditors: amounts falling due within one year
2025
£
Other creditors
21,461,436
7
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
100 of 1p each
100
1

During the period the company allotted at par 100 ordinary shares of 1p each, having a nominal value of 1 p, to form the initial capital base of the company.

8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Robin Evans BA FCA CTA DChA
Statutory Auditor:
Sumer Audit
Date of audit report:
17 April 2026
Sumer Audit is the trading name of Sumer Auditco Limited
9
Related party transactions
BLUEDOOR UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
9
Related party transactions
(Continued)
- 5 -

BlueDoor International

BlueDoor International owns 80% of the company's issued ordinary share capital. During the accounting period, BlueDoor International provided the company with a loan totalling £17,169,249, the whole amount was due at the year end.

The loan is interest free and is repayable on asset sale or lender exit.

Since the balance sheet date the directors have resolved to convert this loan into ordinary shares in the company. On this basis the loan has been classified as due within 1 year.

Rozendal & Associated Holdings Limited

Rozendal owns 20% of the company's issued ordinary share capital. During the accounting period, Rozendal provided the company with a loan totalling £4,292,187, the whole amount was due at the year end.

The loan is interest free and is repayable on asset sale or lender exit.

Since the balance sheet date the directors have resolved to convert this loan into ordinary shares in the company. On this basis the loan has been classified as due within 1 year.

10
Parent company

The company is controlled by BlueDoor International Limited and that the ultimate controlling party is BetterHome Group Limited.

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