Company No: 10364290 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Simon John Gay
	Iain Mark Withers
	Joanne Olivia Withers

REGISTERED OFFICE	Unit H1
	Risby Business Park Newmarket Road
	Risby
	Bury St Edmunds
	IP28 6RD
	United Kingdom

COMPANY NUMBER

10364290 (England and Wales)

CHARTERED ACCOUNTANTS	Gascoynes
	Gascoyne House
	Moseleys Farm Business Centre
	Fornham All Saints
	Bury St Edmunds
	Suffolk
	IP28 6JY

	Note	2026		2025
		£		£
Current assets
Debtors	3	87,054		102,278
Investments		635,570		633,940
Cash at bank and in hand		9,570		299,674
		732,194		1,035,892
Creditors: amounts falling due within one year	4	( 8,008)		( 4,303)
Net current assets		724,186		1,031,589
Total assets less current liabilities		724,186		1,031,589
Net assets		724,186		1,031,589
Capital and reserves
Called-up share capital	5	62		100
Profit and loss account		724,124		1,031,489
Total shareholders' funds		724,186		1,031,589

For the financial year ending 31 March 2026 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 financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Bluesys Ltd (registered number: 10364290) were approved and authorised for issue by the Board of Directors on 11 May 2026. They were signed on its behalf by:

Iain Mark Withers Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Bluesys Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit H1, Risby Business Park Newmarket Road, Risby, Bury St Edmunds, IP28 6RD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Debtors

	2026		2025
	£		£
Amounts owed by own subsidiaries	87,054		102,278

4. Creditors: amounts falling due within one year

	2026		2025
	£		£
Taxation and social security	4,362		1,337
Other creditors	3,646		2,966
	8,008		4,303

5. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
50 Ordinary A shares of £ 1.00 each	50		50
12 Ordinary B shares of £ 1.00 each (2025: 50 shares of £ 1.00 each)	12		50
	62		100

6. Related party transactions

Transactions with entities in which the entity itself has a participating interest

	2026		2025
	£		£
Bluesys IT Services Ltd	87,054		102,278