REGISTERED NUMBER: 08551823 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Bluespot Investments Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J Sumner

Dr A Cooper

REGISTERED OFFICE:

c/o Lindley Adams Limited

28 Prescott Street

Halifax

West Yorkshire

HX1 2LG

REGISTERED NUMBER:

08551823 (England and Wales)

ACCOUNTANTS:

Lindley Adams Limited Chartered Accountants

28 Prescott Street

Halifax

West Yorkshire

HX1 2LG

FIXED ASSETS

Tangible assets

5

19,497

21,011

Investment property

6

2,980,446

2,680,446

2,999,943

2,701,457

CURRENT ASSETS

Debtors

7

16,677

359,720

Cash at bank

47,718

132,682

64,395

492,402

CREDITORS

Amounts falling due within one year

8

270,756

312,937

NET CURRENT (LIABILITIES)/ASSETS

(206,361

)

179,465

TOTAL ASSETS LESS CURRENT LIABILITIES

2,793,582

2,880,922

CREDITORS

Amounts falling due after more than one year

9

(790,711

)

(800,850

)

PROVISIONS FOR LIABILITIES

(84,670

)

(70,694

)

NET ASSETS

1,918,201

2,009,378

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

11

413,188

357,600

Retained earnings

1,504,913

1,651,678

SHAREHOLDERS' FUNDS

1,918,201

2,009,378

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 19 May 2026 and were signed on its behalf by:

J Sumner - Director

1.	STATUTORY INFORMATION

Bluespot Investments 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets

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

Fixtures and equipment

-

10% on cost

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

equipment

equipment

Totals

£

£

£

COST

At 1 April 2025

26,507

-

26,507

Additions

-

1,704

1,704

At 31 March 2026

26,507

1,704

28,211

DEPRECIATION

At 1 April 2025

5,496

-

5,496

Charge for year

2,650

568

3,218

At 31 March 2026

8,146

568

8,714

NET BOOK VALUE

At 31 March 2026

18,361

1,136

19,497

At 31 March 2025

21,011

-

21,011

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

2,680,446

Additions

231,373

Revaluations

68,627

At 31 March 2026

2,980,446

NET BOOK VALUE

At 31 March 2026

2,980,446

At 31 March 2025

2,680,446

Fair value at 31 March 2026 is represented by:

£

Valuation in 2018

2,734

Valuation in 2019

1,653

Valuation in 2021

67,417

Valuation in 2023

50,000

Valuation in 2024

185,480

Valuation in 2025

134,197

Valuation in 2026

68,627

Cost

2,470,338

2,980,446

The investment properties were valued on an open market basis on 31 March 2026 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

2,214

343,080

Prepayments and accrued income

14,463

16,640

16,677

359,720

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

34,237

13,890

Trade creditors

2,628

1,903

VAT

5,362

4,756

Other creditors

27,275

8,525

Directors' loan accounts

197,254

279,233

Accrued expenses

4,000

4,630

270,756

312,937

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans - 1-2 years

36,410

15,182

Bank loans - 2-5 years

64,379

54,550

Bank loans more 5 yr by instal

689,922

731,118

790,711

800,850

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

689,922

731,118

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

824,948

814,740

The bank loans are secured on the investment properties and the rents receivable thereon.

11.

RESERVES

Fair

value

reserve

£

At 1 April 2025

357,600

Transfer between reserves

55,588

At 31 March 2026

413,188

The fair value reserve represents accumulated fair value adjustments to investment property net of deferred taxation.