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Company Registration No. 13090503 (England and Wales)
BLEW LTD Unaudited accounts for the year ended 31 December 2025
BLEW LTD Unaudited accounts Contents
Page
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BLEW LTD Company Information for the year ended 31 December 2025
Directors
Yuk Lin TSOI Kat Shiu Joseph CHAN
Company Number
13090503 (England and Wales)
Registered Office
20-22 WENLOCK ROAD LONDON N1 7GU ENGLAND
Accountants
Lams Accountants 20 Burton Road Didsbury Manchester Greater Manchester M20 3ED
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BLEW LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investment property
613,316 
613,316 
Current assets
Debtors
1,000 
3,329 
Cash at bank and in hand
3,695 
6,783 
4,695 
10,112 
Creditors: amounts falling due within one year
(607,483)
(629,929)
Net current liabilities
(602,788)
(619,817)
Net assets/(liabilities)
10,528 
(6,501)
Capital and reserves
Called up share capital
5 
5 
Profit and loss account
10,523 
(6,506)
Shareholders' funds
10,528 
(6,501)
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by
Yuk Lin TSOI Director Company Registration No. 13090503
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BLEW LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
BLEW LTD is a private company, limited by shares, registered in England and Wales, registration number 13090503. The registered office is 20-22 WENLOCK ROAD, LONDON, N1 7GU, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Investment property
2025 
£ 
Fair value at 1 January 2025
613,316 
At 31 December 2025
613,316 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,000 
1,234 
Other debtors
- 
2,095 
1,000 
3,329 
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BLEW LTD Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
- 
2,095 
Taxes and social security
2,468 
40 
Other creditors
1,748 
1,048 
Loans from directors
603,156 
626,644 
Accruals
111 
102 
607,483 
629,929 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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