REGISTERED NUMBER: 10498148 (England and Wales)

DEEPBLUE LOGISTICS LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Cole

M Warren

REGISTERED OFFICE:

Marston House

5 Elmdon Lane

Marston Green

Solihull

West Midlands

B37 7DL

BUSINESS ADDRESS:

Unit 9

Summit Business Park

Langer Road

Felixstowe

IP11 2JB

REGISTERED NUMBER:

10498148 (England and Wales)

ACCOUNTANTS:

Sephton & Company LLP

Chartered Certified Accountants

Marston House

5 Elmdon Lane

Marston Green

Solihull

West Midlands

B37 7DL

FIXED ASSETS

Tangible assets

4

45,365

54,233

CURRENT ASSETS

Debtors

5

883,650

596,574

Cash at bank

226,944

281,201

1,110,594

877,775

CREDITORS

Amounts falling due within one year

6

900,375

590,956

NET CURRENT ASSETS

210,219

286,819

TOTAL ASSETS LESS CURRENT LIABILITIES

255,584

341,052

CREDITORS

Amounts falling due after more than one year

7

-

125,000

NET ASSETS

255,584

216,052

CAPITAL AND RESERVES

Called up share capital

55

55

Capital redemption reserve

50

50

Retained earnings

255,479

215,947

SHAREHOLDERS' FUNDS

255,584

216,052

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 June 2026 and were signed on its behalf by:

D Cole - Director

1.	STATUTORY INFORMATION

Deepblue Logistics 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.

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Revenue is recognised when the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

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 - 15% on cost

Computer equipment (server only) - 50% on cost

Fixtures and fittings - 15%

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.

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 10 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 May 2025

60,924

41,321

102,245

Additions

-

1,381

1,381

At 30 April 2026

60,924

42,702

103,626

DEPRECIATION

At 1 May 2025

23,853

24,159

48,012

Charge for year

5,550

4,699

10,249

At 30 April 2026

29,403

28,858

58,261

NET BOOK VALUE

At 30 April 2026

31,521

13,844

45,365

At 30 April 2025

37,071

17,162

54,233

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

£

Trade debtors

772,187

507,022

Other debtors

111,463

89,552

883,650

596,574

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

£

Bank loans and overdrafts

-

83,333

Trade creditors

745,866

365,501

Taxation and social security

94,048

113,740

Other creditors

60,461

28,382

900,375

590,956

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/4/26

30/4/25

£

£

Bank loans

-

125,000

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30/4/26

30/4/25

£

£

Within one year

54,627

43,280

Between one and five years

162,069

97,166

216,696

140,446