PeteTheBlue Ltd

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

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

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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

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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.

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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.

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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)

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

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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.

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