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Registered Number: SC820998
Scotland
Unaudited Financial Statements
for the period ended 31 August 2025
for
BLUE FOOD PERFORMANCE LTD

Blue Food Performance Ltd Contents Page For the Period 28 August 2024 to 31 August 2025
Company information | 1
Directors' report | 2
Accountants' report | 3
Statement of financial position | 4

Blue Food Performance Ltd Company Information For the Period 28 August 2024 to 31 August 2025
Directors | Wesley Malcorps Stephanie Horn
Registered Number | SC820998
Registered Office | 25C King Street Stirling FK8 1DN
Accountants | FBD Consultancy, Accounts & Tax Ltd 2 Glasgow Road Dennyloanhead FK4 1QF
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Blue Food Performance Ltd Directors' Report For the Period 28 August 2024 to 31 August 2025
Director's report and financial statements The directors present his/her/their report and accounts for the period ended 31 August 2025. Directors The directors who served the company throughout the period were as follows:
Wesley Malcorps
Stephanie Horn
Statement of directors' responsibilities The directors are responsible for preparing the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: select suitable accounting policies and then apply them consistently make judgements and estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the board and signed on its behalf by:
---------------------------------- Wesley Malcorps Director
Date approved: 22 April 2026 2

Blue Food Performance Ltd Accountants' Report For the Period 28 August 2024 to 31 August 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Blue Food Performance Ltd for the year ended 31 August 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Blue Food Performance Ltd for the year ended 31 August 2025 the which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of Blue Food Performance Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Blue Food Performance Ltd and state those matters that we have agreed to state to the Board of Directors of Blue Food Performance Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blue Food Performance Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Blue Food Performance Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Blue Food Performance Ltd . You consider that Blue Food Performance Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Blue Food Performance Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts dated 31 August 2025. .................................................... FBD Consultancy, Accounts & Tax Ltd 2 Glasgow Road Dennyloanhead FK4 1QF 22 April 2026 3

Registered Number: SC820998 Blue Food Performance Ltd Statement of Financial Position As at 31 August 2025
|  | 2025
--- | --- | ---
|  | £ | £
Fixed assets |  |  | 1,130
Current assets |  | 27,635 |
Prepayments and accrued income |  | 3,145 |
Creditors: amount falling due within one year |  | (46,846) |
Net current assets |  |  | (16,066)
Total assets less current liabilities |  |  | (14,936)
Net assets |  |  | (14,936)
Capital and reserves |  |  | (14,936)
NOTES TO THE ACCOUNTS General Information Blue Food Performance Ltd is a private company, limited by shares, registered in Scotland, registration number SC820998, registration address 25C King Street, Stirling, FK8 1DN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 3 Straight Line
2. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 28 August 2024 | - |  | -
Additions | 1,507 |  | 1,507
Disposals | - |  | -
At 31 August 2025 | 1,507 |  | 1,507
Depreciation
At 28 August 2024 | - |  | -
Charge for period | 377 |  | 377
On disposals | - |  | -
At 31 August 2025 | 377 |  | 377
Net book values
Closing balance as at 31 August 2025 | 1,130 |  | 1,130
Opening balance as at 28 August 2024 | - |  | -
3. | Average number of employees Average number of employees during the period was 2.
For the period ended 31 August 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 accounts for the period in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 22 April 2026 and were signed on its behalf by:
-------------------------------- Wesley Malcorps Director
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