REGISTERED NUMBER: 13638011 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Blue Horizons Property Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J C Abbott

REGISTERED OFFICE:

C/O Shaw & Co

3 Colegate

Norwich

Norfolk

NR3 1BN

REGISTERED NUMBER:

13638011 (England and Wales)

ACCOUNTANTS:

Shaw & Co

Chartered Certified Accountants

3 Colegate

Norwich

Norfolk

NR3 1BN

FIXED ASSETS

Tangible assets

4

8,059

10,501

Investment property

5

140,000

99,073

148,059

109,574

CURRENT ASSETS

Debtors

6

77,987

-

Cash at bank

54,862

158,853

132,849

158,853

CREDITORS

Amounts falling due within one year

7

37,478

203,170

NET CURRENT ASSETS/(LIABILITIES)

95,371

(44,317

)

TOTAL ASSETS LESS CURRENT LIABILITIES

243,430

65,257

CREDITORS

Amounts falling due after more than one year

8

(205,000

)

-

PROVISIONS FOR LIABILITIES

(11,228

)

-

NET ASSETS

27,202

65,257

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

27,201

65,256

27,202

65,257

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 10 June 2026 and were signed by:

J C Abbott - Director

1.	STATUTORY INFORMATION

Blue Horizons Property 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.

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 modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Investment property - n/a

Fixtures and fittings - 20% reducing balance

Motor vehicles - 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

and 30 September 2025

15,785

DEPRECIATION

At 1 October 2024

5,284

Charge for year

2,442

At 30 September 2025

7,726

NET BOOK VALUE

At 30 September 2025

8,059

At 30 September 2024

10,501

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

99,073

Revaluations

40,927

At 30 September 2025

140,000

NET BOOK VALUE

At 30 September 2025

140,000

At 30 September 2024

99,073

Fair value at 30 September 2025 is represented by:

£

Valuation in 2025

40,927

Cost

99,073

140,000

If investment properties had not been revalued they would have been included at the following historical cost:

30.9.25

30.9.24

£

£

Cost

99,073

99,073

Investment property was valued on a fair market value basis on 30 September 2025 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

77,987

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Taxation and social security

11,539

42,162

Other creditors

25,939

161,008

37,478

203,170

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

105,000

-

Other creditors

100,000

-

205,000

-

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

105,000

-

9.	ULTIMATE CONTROLLING PARTY

The director, J C Abbott, is considered to be the ultimate controlling party by virtue of his shareholding in the company.