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REGISTERED NUMBER: 06404985 (England and Wales)


















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2026

FOR

BLU BUILDING CONSULTANTS LIMITED

BLU BUILDING CONSULTANTS LIMITED (REGISTERED NUMBER: 06404985)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2026










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BLU BUILDING CONSULTANTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 5 APRIL 2026







DIRECTOR: J G Plum





REGISTERED OFFICE: Fulford House
Newbold Terrace
Leamington Spa
Warwickshire
CV32 4EA





REGISTERED NUMBER: 06404985 (England and Wales)





ACCOUNTANTS: TGFP
Chartered Accountants
Fulford House
Newbold Terrace
Leamington Spa
Warwickshire
CV32 4EA

BLU BUILDING CONSULTANTS LIMITED (REGISTERED NUMBER: 06404985)

BALANCE SHEET
5 APRIL 2026

2026 2025
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 30,289 58,197
Investments 5 7,600 7,600
37,889 65,797

CURRENT ASSETS
Stocks 180,400 82,400
Debtors 6 241,816 84,898
Cash at bank and in hand 281,185 194,771
703,401 362,069
CREDITORS
Amounts falling due within one year 7 240,332 137,802
NET CURRENT ASSETS 463,069 224,267
TOTAL ASSETS LESS CURRENT
LIABILITIES

500,958

290,064

CREDITORS
Amounts falling due after more than one
year

8

-

(21,107

)

PROVISIONS FOR LIABILITIES (7,572 ) (11,767 )
NET ASSETS 493,386 257,190

CAPITAL AND RESERVES
Called up and paid share capital 101 101
Retained earnings 493,285 257,089
493,386 257,190

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2026 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.

BLU BUILDING CONSULTANTS LIMITED (REGISTERED NUMBER: 06404985)

BALANCE SHEET - continued
5 APRIL 2026


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 June 2026 and were signed by:





J G Plum - Director


BLU BUILDING CONSULTANTS LIMITED (REGISTERED NUMBER: 06404985)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2026


1. STATUTORY INFORMATION

Blu Building Consultants 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 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.

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.
Plant and machinery etc - 25% on reducing balance, 25% on cost and 20% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

BLU BUILDING CONSULTANTS LIMITED (REGISTERED NUMBER: 06404985)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2026


2. ACCOUNTING POLICIES - continued

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 3 (2025 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 6 April 2025 156,305
Additions 10,253
Disposals (53,995 )
At 5 April 2026 112,563
DEPRECIATION
At 6 April 2025 98,108
Charge for year 10,515
Eliminated on disposal (26,349 )
At 5 April 2026 82,274
NET BOOK VALUE
At 5 April 2026 30,289
At 5 April 2025 58,197

BLU BUILDING CONSULTANTS LIMITED (REGISTERED NUMBER: 06404985)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2026


5. FIXED ASSET INVESTMENTS
Other
investment
£   
COST
At 6 April 2025
and 5 April 2026 7,600
NET BOOK VALUE
At 5 April 2026 7,600
At 5 April 2025 7,600

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade debtors 234,733 76,265
Other debtors 7,083 8,633
241,816 84,898

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Bank loans and overdrafts 1,781 10,074
Hire purchase contracts - 4,072
Trade creditors 83,339 22,289
Taxation and social security 143,487 69,579
Other creditors 11,725 31,788
240,332 137,802

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2026 2025
£    £   
Bank loans - 1,704
Hire purchase contracts - 19,403
- 21,107