REGISTERED NUMBER: 08206124 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

CLARK AND BLUE ENTERPRISES LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

81

273

Investment property

5

2,840,000

3,155,000

2,840,081

3,155,273

CURRENT ASSETS

Debtors

6

183,726

152,439

Cash at bank

34,445

9,087

218,171

161,526

CREDITORS

Amounts falling due within one year

7

(871,711

)

(991,613

)

NET CURRENT LIABILITIES

(653,540

)

(830,087

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,186,541

2,325,186

CREDITORS

Amounts falling due after more than one year

8

(1,686,625

)

(1,846,563

)

PROVISIONS FOR LIABILITIES

(89,838

)

(76,156

)

NET ASSETS

410,078

402,467

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

385,506

368,370

Retained earnings

24,570

34,095

410,078

402,467

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 14 May 2026 and were signed by:

S J Clark - Director

1.	STATUTORY INFORMATION

Clark and Blue Enterprises Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08206124

Registered office:

15 West Street

Brighton

East Sussex

BN1 2RL

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

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents rents due for the period from the letting of investment property, rental income is recognised during the period it relates to.

Tangible fixed assets

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

Office furniture and equipment

-

33% on reducing balance

Computer equipment

-

25% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investment property

Investment property is initially recognised at cost and subsequently measured at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

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.

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.

3.

EMPLOYEES

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Office

furniture

Plant and

and

Computer

machinery

equipment

equipment

Totals

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

8,107

3,446

1,800

13,353

DEPRECIATION

At 1 October 2024

8,107

3,323

1,650

13,080

Charge for year

-

42

150

192

At 30 September 2025

8,107

3,365

1,800

13,272

NET BOOK VALUE

At 30 September 2025

-

81

-

81

At 30 September 2024

-

123

150

273

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

3,155,000

Disposals

(390,000

)

Revaluations

75,000

At 30 September 2025

2,840,000

NET BOOK VALUE

At 30 September 2025

2,840,000

At 30 September 2024

3,155,000

Fair value at 30 September 2025 is represented by:

£

Valuation in 2025

446,019

Cost

2,393,981

2,840,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

2,393,981

2,727,796

Investment property was valued on an open market basis on 30 September 2025 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

183,726

152,439

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,363

14,045

Other creditors

862,348

977,568

871,711

991,613

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,686,625

1,846,563

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

1,686,625

1,837,200

The loans are secured on the investment properties of the company and selected personal assets of the director.

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

1,686,625

1,837,200