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REGISTERED NUMBER: 10538426 (England and Wales)

BLUEBAY ENTERPRISES LIMITED

Unaudited Financial Statements

for the Year Ended 30 September 2025

BLUEBAY ENTERPRISES LIMITED (REGISTERED NUMBER: 10538426)

Contents of the Financial Statements

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

BLUEBAY ENTERPRISES LIMITED

Company Information

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | A M Abdoolla

| M R Abdoolla

| SECRETARY: | M R Abdoolla

| REGISTERED OFFICE: | 5 Ty Nant Court

| Morganstown

| CARDIFF

| County of Cardiff

| CF15 8LW

| REGISTERED NUMBER: | 10538426 (England and Wales)

| ACCOUNTANTS: | MHA (trading name of MHA Advisory Ltd)

| Elfed House

| Oak Tree Court

| Cardiff Gate Business Park

| CARDIFF

| County of Cardiff

| CF23 8RS

BLUEBAY ENTERPRISES LIMITED (REGISTERED NUMBER: 10538426)

Balance Sheet

30 SEPTEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 422,327 |  | 420,143 |  |

CURRENT ASSETS

Debtors | 5 | 3,061 |  | 3,122 |  |

Cash at bank | 2,631 |  | 6,779 |  |

5,692 |  | 9,901 |  |

CREDITORS

Amounts falling due within one year | 6 | (25,135 | ) | (26,755 | ) |

NET CURRENT LIABILITIES | (19,443 | ) | (16,854 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 402,884 |  | 403,289 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (122,613 | ) | (129,536 | ) |

NET ASSETS | 280,271 |  | 273,753 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 2 |  | 2 |  |

Non distributable reserve | 10 | 34,423 |  | 36,264 |  |

Retained earnings | 245,846 |  | 237,487 |  |

SHAREHOLDERS' FUNDS | 280,271 |  | 273,753 |  |

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 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.

BLUEBAY ENTERPRISES LIMITED (REGISTERED NUMBER: 10538426)

Balance Sheet - continued

30 SEPTEMBER 2025

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 17 June 2026 and were signed on its behalf by:

M R Abdoolla - Director

BLUEBAY ENTERPRISES LIMITED (REGISTERED NUMBER: 10538426)

Notes to the Financial Statements

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Bluebay Enterprises Limited 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 company's functional and presentational currency in the financial statements is the Sterling (£), rounded to the nearest pound.

| The significant accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

| There have been no material departures from Financial Reporting Standard 102 1A.

| GOING CONCERN

| At 30 September 2025 the company had net current liabilities. The going concern basis is considered

| appropriate for the preparation of the financial statements due to the continued support of the directors.

| The directors are satisfied that it is appropriate for the company's financial statements to be prepared on a going concern basis. In the circumstances, they have concluded that no adjustments are required to the financial statements at this time.

| Turnover

| The turnover shown in the profit and loss account represents amounts invoiced during the year for the supply of administration support and maintenance charges, exclusive of Value Added Tax.

| Tangible fixed assets

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

| Fixtures and Fittings | - | 50% on cost

| Computer equipment | - | 10 - 33% on cost

| Financial instruments

| Basic financial instruments are recognised at amortised cost.

| Taxation

| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantively enacted at 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.

BLUEBAY ENTERPRISES LIMITED (REGISTERED NUMBER: 10538426)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Land and |  | and |  | Motor |  | Computer |

| Property |  | Fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 October 2024 | 400,000 |  | 2,308 |  | 32,495 |  | 12,530 |  | 447,333 |  |

| Additions | - |  | - |  | 6,240 |  | 2,423 |  | 8,663 |  |

| Disposals | - |  | - |  | - |  | (12,530 | ) | (12,530 | ) |

| At 30 September 2025 | 400,000 |  | 2,308 |  | 38,735 |  | 2,423 |  | 443,466 |  |

| DEPRECIATION

| At 1 October 2024 | - |  | 2,308 |  | 13,540 |  | 11,342 |  | 27,190 |  |

| Charge for year | - |  | - |  | 4,727 |  | 564 |  | 5,291 |  |

| Eliminated on disposal | - |  | - |  | - |  | (11,342 | ) | (11,342 | ) |

| At 30 September 2025 | - |  | 2,308 |  | 18,267 |  | 564 |  | 21,139 |  |

| NET BOOK VALUE

| At 30 September 2025 | 400,000 |  | - |  | 20,468 |  | 1,859 |  | 422,327 |  |

| At 30 September 2024 | 400,000 |  | - |  | 18,955 |  | 1,188 |  | 420,143 |  |

| The freehold property was valued on a fair value basis by the directors who do not have formal valuation qualifications. In valuing the property the directors have considered sales prices of comparable properties in the same area.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 1,647 |  | 2,521 |  |

| Other debtors | 1,414 |  | 601 |  |

3,061 |  | 3,122 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 6,078 |  | 5,232 |  |

| Amounts owed to associated undertakings | 8,363 |  | 12,499 |  |

| Taxation and social security | 3,941 |  | 4,372 |  |

| Other creditors | 6,753 |  | 4,652 |  |

25,135 |  | 26,755 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 122,613 |  | 129,536 |  |

BLUEBAY ENTERPRISES LIMITED (REGISTERED NUMBER: 10538426)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

2025 | 2024 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 75,147 |  | 82,070 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Mortgage | 128,691 |  | 134,768 |  |

| On 07th April 2017, Aldermore Bank PLC secured a fixed and floating charge over all the property or undertaking in the company.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

10. | RESERVES

| Non

| distributable

| reserve

£ |

| At 1 October 2024 | 36,264 |  |

| Deferred tax provision | (1,841 | ) |

| At 30 September 2025 | 34,423 |  |

| FRS102 requires any revaluation to be taken to the profit and loss account. As the gain is not realised it does not form part of the company's distributable reserves and hence the company has elected to maintain a separate reserve to account for the undistributable element.