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REGISTERED NUMBER: 08499579 (England and Wales)

Abridged Unaudited Financial Statements for the Year Ended 31 August 2025

for

Blu Consulting Limited

Blu Consulting Limited (Registered number: 08499579)

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Abridged Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

Blu Consulting Limited

Company Information

for the Year Ended 31 August 2025

| DIRECTOR: | Miss J J Blackman

| REGISTERED OFFICE: | Dencora Court

| 2 Meridian Way

| Norwich

| NR7 0TA

| REGISTERED NUMBER: | 08499579 (England and Wales)

| ACCOUNTANTS: | JDC Chartered Accountants and Business Advisors

| Dencora Court

| 2 Meridian Way

| Norwich

| Norfolk

| NR7 0TA

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Blu Consulting Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Blu Consulting Limited for the year ended 31 August 2025 which comprise the Income Statement, Abridged Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Blu Consulting Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Blu Consulting Limited and state those matters that we have agreed to state to the director of Blu Consulting Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blu Consulting Limited and its director for our work or for this report.

It is your duty to ensure that Blu Consulting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Blu Consulting Limited. You consider that Blu Consulting Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Blu Consulting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

JDC Chartered Accountants and Business Advisors

Dencora Court

2 Meridian Way

Norwich

Norfolk

NR7 0TA

26 May 2026

Blu Consulting Limited (Registered number: 08499579)

Abridged Balance Sheet

31 August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 1,070 |  | - |  |

1,070 |  | - |  |

CURRENT ASSETS

Debtors | 2,596 |  | - |  |

CREDITORS

Amounts falling due within one year | 1,500 |  | 49,319 |  |

NET CURRENT ASSETS/(LIABILITIES) | 1,096 |  | (49,319 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,166 |  | (49,319 | ) |

CREDITORS

Amounts falling due after more than one year | 75,267 |  | - |  |

NET LIABILITIES | (73,101 | ) | (49,319 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (73,102 | ) | (49,320 | ) |

SHAREHOLDERS' FUNDS | (73,101 | ) | (49,319 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Blu Consulting Limited (Registered number: 08499579)

Abridged Balance Sheet - continued

31 August 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 25 May 2026 and were signed by:

Miss J J Blackman - Director

Blu Consulting Limited (Registered number: 08499579)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Blu Consulting 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.

| 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 at 31 August 2025 the company had net liabilities of £73,101 (2024 : £49,319). The company has the continuing support of its director who confirms that they will not seek repayment of the loan provided to the company and will provide additional finance if required for a period of at least 12 months from the date of approval of these financial statements, in order for the company to meet its liabilities as they fall due. Based on this the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly they continue to adopt a going concern basis in preparing the financial statements.

| Intangible assets

| Other intangible assets comprise film and book rights acquired from a third party. Acquired rights are stated at cost less amortisation. An amortisation charge is made to write down the cost of rights over the estimated useful life. The average life of film rights is 10 years and of book rights is 2 years and the amortisation charge is recognised in the income statement within administrative expenses.

| 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

3. | EMPLOYEES AND DIRECTORS

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

Blu Consulting Limited (Registered number: 08499579)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 September 2024 | 29,525 |  |

| Disposals | (29,525 | ) |

| At 31 August 2025 | - |  |

| AMORTISATION

| At 1 September 2024 | 29,525 |  |

| Eliminated on disposal | (29,525 | ) |

| At 31 August 2025 | - |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| Additions | 1,166 |  |

| At 31 August 2025 | 1,166 |  |

| DEPRECIATION

| Charge for year | 96 |  |

| At 31 August 2025 | 96 |  |

| NET BOOK VALUE

| At 31 August 2025 | 1,070 |  |