REGISTERED NUMBER: 02166777 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

BLUELINE (CARS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S P Cole

Mr A J Pedley

Mr J G Hoyle

Mr A Sudomirski

REGISTERED OFFICE:

6 Strawberry Dale

Harrogate

North Yorkshire

HG1 5EF

REGISTERED NUMBER:

02166777 (England and Wales)

ACCOUNTANTS:

Fortus Limited

Business Advisors & Accountants

Equinox House

Clifton Park, Shipton Road

York

Yorkshire

YO30 5PA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

628,290

591,617

628,290

591,617

CURRENT ASSETS

Stocks

350

350

Debtors

6

162,022

101,178

Cash at bank and in hand

235,365

261,661

397,737

363,189

CREDITORS

Amounts falling due within one year

7

217,180

202,913

NET CURRENT ASSETS

180,557

160,276

TOTAL ASSETS LESS CURRENT LIABILITIES

808,847

751,893

CREDITORS

Amounts falling due after more than one year

8

33,531

5,000

NET ASSETS

775,316

746,893

CAPITAL AND RESERVES

Called up share capital

78

90

Share premium

389,213

506,955

Revaluation reserve

9

382,548

382,548

Capital redemption reserve

85,752

-

Retained earnings

(82,275

)

(142,700

)

775,316

746,893

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 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 Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by:

Mr S P Cole - Director

1.	STATUTORY INFORMATION

Blueline (Cars) 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

33% on cost, 25% Reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

8,200

AMORTISATION

At 1 February 2025

and 31 January 2026

8,200

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

580,000

443,665

1,023,665

Additions

35,990

4,786

40,776

At 31 January 2026

615,990

448,451

1,064,441

DEPRECIATION

At 1 February 2025

-

432,048

432,048

Charge for year

-

4,103

4,103

At 31 January 2026

-

436,151

436,151

NET BOOK VALUE

At 31 January 2026

615,990

12,300

628,290

At 31 January 2025

580,000

11,617

591,617

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

121,551

90,296

Other debtors

40,471

10,882

162,022

101,178

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

16,663

10,000

Trade creditors

168,640

158,521

Taxation and social security

24,104

26,620

Other creditors

7,773

7,772

217,180

202,913

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

33,531

5,000

9.

RESERVES

Revaluation

reserve

£

At 1 February 2025

and 31 January 2026

382,548

10.	RELATED PARTY DISCLOSURES

On 8 December 2025, the company repurchased 10 ordinary shares from shareholders for a total consideration of £32,000.