REGISTERED NUMBER: 13934931 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

ARREOBLUE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Stephen David Crisp

Suranga Fernando

Stuart Mark Haslam

James Antony Bleasby

REGISTERED OFFICE:

Office One

1 Coldbath Square

Farringdon

London

EC1R 5HL

REGISTERED NUMBER:

13934931 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

First Floor, Unit 12

Pennine Business Park

Longbow Close, Bradley

Huddersfield

West Yorkshire

HD2 1GQ

FIXED ASSETS

Tangible assets

3

31,133

16,649

CURRENT ASSETS

Debtors

4

601,458

271,972

Cash at bank

354,530

340,587

955,988

612,559

CREDITORS

Amounts falling due within one year

5

733,631

410,088

NET CURRENT ASSETS

222,357

202,471

TOTAL ASSETS LESS CURRENT LIABILITIES

253,490

219,120

PROVISIONS FOR LIABILITIES

7,783

4,162

NET ASSETS

245,707

214,958

CAPITAL AND RESERVES

Called up share capital

124

124

Profit and loss account

245,583

214,834

245,707

214,958

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by:

Stephen David Crisp - Director

Stuart Mark Haslam - Director

Suranga Fernando - Director

James Antony Bleasby - Director

1.	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 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

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

Computer Equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2025 - 17 ) .

3.	TANGIBLE FIXED ASSETS

Computer

Equipment

£

COST

At 1 March 2025

27,678

Additions

24,861

At 28 February 2026

52,539

DEPRECIATION

At 1 March 2025

11,029

Charge for year

10,377

At 28 February 2026

21,406

NET BOOK VALUE

At 28 February 2026

31,133

At 28 February 2025

16,649

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

599,481

269,336

Other debtors

1,977

2,636

601,458

271,972

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

132,155

50,547

Taxation and social security

340,878

207,097

Other creditors

260,598

152,444

733,631

410,088

6.	PENSION COSTS

The company operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable by the company to the fund and amounted to £49,965 (2025 - £32,587). Contributions totalling £4,961 (2025 - £2,739) were payable to the fund at the year end and are included in creditors.