Bluestone Homes Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 06480172 (England and Wales)

BLUESTONE HOMES LTD

Unaudited Financial Statements for the Year Ended 31 January 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

M Smith

REGISTERED OFFICE:

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

REGISTERED NUMBER:

06480172 (England and Wales)

ACCOUNTANTS:

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

FIXED ASSETS

Tangible assets

4

2,357

2,909

CURRENT ASSETS

Debtors

5

29,329

33,417

Cash at bank

58,502

111,381

87,831

144,798

CREDITORS

Amounts falling due within one year

6

28,177

58,379

NET CURRENT ASSETS

59,654

86,419

TOTAL ASSETS LESS CURRENT
LIABILITIES

62,011

89,328

PROVISIONS FOR LIABILITIES

-

727

NET ASSETS

62,011

88,601

CAPITAL AND RESERVES

Called up share capital

7

10

Retained earnings

62,001

88,591

SHAREHOLDERS' FUNDS

62,011

88,601

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 2 June 2026 and were signed by:

M J Smith - Director

1.	STATUTORY INFORMATION

Bluestone Homes Ltd 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.

.

Turnover

Turnover represents property sales completed in the financial year.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% on cost

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference shares or non-puttable ordinary shares which are measured at fair value, with changes

recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes 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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 February 2025

246

18,495

1,978

20,719

Additions

-

382

At 31 January 2026

246

18,495

2,360

21,101

DEPRECIATION

At 1 February 2025

215

15,617

1,978

17,810

Charge for year

9

840

85

934

At 31 January 2026

224

16,457

2,063

18,744

NET BOOK VALUE

At 31 January 2026

22

2,038

297

2,357

At 31 January 2025

31

2,878

-

2,909

5.

DEBTORS

31.1.26

31.1.25

£

Amounts falling due within one year:

Other debtors

658

32,512

Directors' current accounts

19,410

-

Tax

8,114

-

Prepayments

312

517

28,494

33,029

Amounts falling due after more than one year:

Amounts owed by group undertakings

835

388

Aggregate amounts

29,329

33,417

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Bank loans and overdrafts

3,520

13,921

Trade creditors

-

619

Social security and other taxes

343

19,797

Accrued expenses

24,314

24,042

28,177

58,379

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

10

Ordinary

£1

10

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 January 2026 and the period ended 31 January 2025:

31.1.26

31.1.25

£

M Smith

Balance outstanding at start of year

-

Amounts advanced

19,410

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

19,410

-

The Director's loan account was repaid on 19th May 2026.

9.	RELATED PARTY DISCLOSURES

The controlling party is M J Smith.

The ultimate controlling party is M J Smith.

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 Bluestone Homes Ltd for the year ended 31 January 2026 which comprise the Income Statement, 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 Bluestone Homes Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bluestone Homes Ltd and state those matters that we have agreed to state to the director of Bluestone Homes Ltd 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 Bluestone Homes Ltd and its director for our work or for this report.

It is your duty to ensure that Bluestone Homes Ltd 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 Bluestone Homes Ltd. You consider that Bluestone Homes Ltd 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 Bluestone Homes Ltd. 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.

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

4 June 2026