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Registered number: 06463234
PeteTheBlue Ltd
Financial Statements
For The Year Ended 31 January 2026
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
PeteTheBlue Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
PeteTheBlue Ltd
Accountants' Report
For The Year Ended 31 January 2026
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of PeteTheBlue Ltd for the year ended 31 January 2026
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PeteTheBlue Ltd which comprise the Profit and Loss Account, the Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of PeteTheBlue Ltd , as a body, in accordance with the terms of our engagement letter dated 01 May 2019. Our work has been undertaken solely to prepare for your approval the accounts of PeteTheBlue Ltd and state those matters that we have agreed to state to the directors of PeteTheBlue Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PeteTheBlue Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that PeteTheBlue Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of PeteTheBlue Ltd . You consider that PeteTheBlue 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 accounts of PeteTheBlue 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 financial statements.

27th May 2026

DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Page 1
Page 2
PeteTheBlue Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 06463234

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,188 |  | 2,970
|  |  | 4,188 |  | 2,970
CURRENT ASSETS
Debtors | 5 | 8,285 |  | 4,728 |
Cash at bank and in hand |  | 33,528 |  | 37,825 |
|  | 41,813 |  | 42,553 |
Creditors: Amounts Falling Due Within One Year | 6 | (32,171 ) |  | (27,394 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 9,642 |  | 15,159
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 13,830 |  | 18,129
NET ASSETS |  |  | 13,830 |  | 18,129
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 13,730 |  | 18,029
SHAREHOLDERS' FUNDS |  |  | 13,830 |  | 18,129

Page 2
Page 3
PeteTheBlue Ltd
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Peter Smith Director
27th May 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
PeteTheBlue Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
PeteTheBlue Ltd Registered number 06463234 is a limited by shares company incorporated in England & Wales. The Registered Office is Bramble Cottage, Spring Lane, Cleeve Hill, Chelthenham, Glos, GL52 3PY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 25% reducing balance

2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 4
Page 5
PeteTheBlue Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 1)
2 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 February 2025 | 5,554
Additions | 2,791
Disposals | (905 )
As at 31 January 2026 | 7,440
Depreciation
As at 1 February 2025 | 2,584
Provided during the period | 1,395
Disposals | (727 )
As at 31 January 2026 | 3,252
Net Book Value
As at 31 January 2026 | 4,188
As at 1 February 2025 | 2,970

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 7,834 |  | 4,051
Other taxes and social security | 451 |  | 677
| 8,285 |  | 4,728

Page 5
Page 6
PeteTheBlue Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 967 |  | 284
Corporation tax | 18,932 |  | 15,497
VAT | 8,331 |  | 7,606
Directors' loan accounts | 3,941 |  | 4,007
| 32,171 |  | 27,394

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2026 | 2025
--- | --- | ---
| £ | £
Mr Peter Smith | 36,720 | 18,870
Mrs Rachel Smith | 35,280 | 18,128

9. Dividends

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 72,000 |  | 37,000

10. Ultimate Controlling Party
The company's ultimate controlling party is Peter Smith by virtue of his ownership of 51% of the issued share capital in the company.
Page 6