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REGISTERED NUMBER: SC580469 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| Big Blue Boat Ltd |

| Big Blue Boat Ltd (Registered number: SC580469) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Balance Sheet | 1 |

| Big Blue Boat Ltd (Registered number: SC580469) |

Balance Sheet

31 March 2026

| 31.3.26 | 31.3.25 |

£ | £ | £ | £ |

FIXED ASSETS | - |  | 11,700 |  |

CURRENT ASSETS | 1,895 |  | 44,782 |  |

CREDITORS

Amounts falling due within one year | (5,644 | ) | (55,284 | ) |

NET CURRENT LIABILITIES | (3,749 | ) | (10,502 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (3,749 | ) | 1,198 |  |

CREDITORS

Amounts falling due after more than one year | - |  | (2,639 | ) |

NET LIABILITIES | (3,749 | ) | (1,441 | ) |

CAPITAL AND RESERVES | (3,749 | ) | (1,441 | ) |

NOTES TO THE FINANCIAL STATEMENTS

1. | STATUTORY INFORMATION

| Big Blue Boat Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC580469

| Registered office: | Kilrenny House Smithy Brae

| Kilrenny

| Anstruther

| United Kingdom

| KY10 3JN

| The presentation currency of the financial statements is the Pound Sterling (£).

| The company has net liabilities of £3,749 at the balance sheet date. The accounts have been prepared on a going concern basis as the directors have confirmed their intention to provide ongoing financial support to ensure the company can meet its financial obligations as they become due.

2. | AVERAGE NUMBER OF EMPLOYEES

| The average number of employees during the year was 2 (2025 - 2 ) .

| Big Blue Boat Ltd (Registered number: SC580469) |

Balance Sheet - continued

31 March 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 in accordance with the micro-entity provisions 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 20 April 2026 and were signed on its behalf by:

M S Geary - Director