REGISTERED NUMBER: 03994866 (England and Wales)

Unaudited Financial Statements For The Year Ended 31 August 2025

for

Blue Mushroom Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S A Partridge

SECRETARY:

Ms A Vazquez

REGISTERED OFFICE:

85 Guildford Street

Chertsey

Surrey

KT16 9AS

REGISTERED NUMBER:

03994866 (England and Wales)

ACCOUNTANTS:

Hunt Ford & Co

Osborne House

143-145 Stanwell Road

Ashford

Middlesex

TW15 3QN

FIXED ASSETS

Tangible assets

4

1,872,138

1,893,514

CURRENT ASSETS

Debtors

5

19,298

4,204

Cash at bank

4,589

28,937

23,887

33,141

CREDITORS

Amounts falling due within one year

6

676,380

579,698

NET CURRENT LIABILITIES

(652,493

)

(546,557

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,219,645

1,346,957

CREDITORS

Amounts falling due after more than one year

7

(417,004

)

(614,475

)

PROVISIONS FOR LIABILITIES

9

(34,655

)

(40,312

)

NET ASSETS

767,986

692,170

CAPITAL AND RESERVES

Called up share capital

202

202

Retained earnings

10

767,784

691,968

SHAREHOLDERS' FUNDS

767,986

692,170

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 March 2026 and were signed by:

S A Partridge - Director

1.	STATUTORY INFORMATION

Blue Mushroom Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 September 2024

743,550

1,008,485

327,112

Additions

-

-

-

At 31 August 2025

743,550

1,008,485

327,112

DEPRECIATION

At 1 September 2024

-

19,458

252,824

Charge for year

-

-

14,858

At 31 August 2025

-

19,458

267,682

NET BOOK VALUE

At 31 August 2025

743,550

989,027

59,430

At 31 August 2024

743,550

989,027

74,288

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

8,487

149,885

71,591

2,309,110

Additions

-

-

13,512

13,512

At 31 August 2025

8,487

149,885

85,103

2,322,622

DEPRECIATION

At 1 September 2024

8,241

65,314

69,759

415,596

Charge for year

50

16,915

3,065

34,888

At 31 August 2025

8,291

82,229

72,824

450,484

NET BOOK VALUE

At 31 August 2025

196

67,656

12,279

1,872,138

At 31 August 2024

246

84,571

1,832

1,893,514

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade debtors

19,294

4,188

Other debtors

4

16

19,298

4,204

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade creditors

95,471

59,956

Taxation and social security

54,483

77,690

Other creditors

526,426

442,052

676,380

579,698

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans

349,325

534,472

Hire purchase contracts

67,679

80,003

417,004

614,475

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

322,473

501,326

8.	SECURED DEBTS

The following secured debts are included within creditors:

31/8/25

31/8/24

£

£

Mortgage

322,472

501,326

The outstanding mortgage balance remains secured on the whole freehold property.

9.	PROVISIONS FOR LIABILITIES

31/8/25

31/8/24

£

£

Deferred tax

34,655

40,312

Deferred

tax

£

Balance at 1 September 2024

40,312

Credit to Income Statement during year

(5,657

)

Timing differences

Balance at 31 August 2025

34,655

10.

RESERVES

Retained

earnings

£

At 1 September 2024

691,968

Profit for the year

137,116

Dividends

(61,300

)

At 31 August 2025

767,784

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end there was a loan balance of £452,870 outstanding to SA Partridge and this amount is included in other creditors in note 8. ( 2024 £328,870 )

There was also a loan balance of £50,036 outstanding to Mrs FW Partridge at the year end and this is also included in other creditors note 8. ( 2024 £61,036 )

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S A Partridge.