Blighty Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Statement of Changes in Equity	4
Notes to the Financial Statements	5—8

Report to the director on the preparation of the unaudited statutory accounts of Blighty Ltd For The Year Ended 31 August 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Blighty Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Blighty Ltd , as a body, in accordance with the terms of our engagement letter dated 19 April 2020. Our work has been undertaken solely to prepare for your approval the accounts of Blighty Ltd and state those matters that we have agreed to state to the director of Blighty Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blighty Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Blighty Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Blighty Ltd . You consider that Blighty Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Blighty Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

30 June 2026

UK Property Accountants

Chartered Certified Accountants

Salisbury House

29 Finsbury Circus

EC2M 7AQ

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Blighty Ltd

Balance Sheet

As At 31 August 2025

Balance Sheet

Registered number: 05523313

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,350,000		1,345,000

			1,350,000		1,345,000
CURRENT ASSETS
Debtors	5	30,253		39,354
Cash at bank and in hand		37,070		20,902

		67,323		60,256
Creditors: Amounts Falling Due Within One Year	6	(179,961 )		(175,061 )

NET CURRENT ASSETS (LIABILITIES)			(112,638 )		(114,805 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,237,362		1,230,195

Creditors: Amounts Falling Due After More Than One Year	7		(826,913 )		(826,913 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(76,228 )		(76,228 )

NET ASSETS			334,221		327,054

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			334,121		326,954

SHAREHOLDERS' FUNDS			334,221		327,054

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Blighty Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Christopher Evans

Director

30 June 2026

The notes on pages 5 to 8 form part of these financial statements.

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Blighty Ltd

Statement of Changes in Equity

For The Year Ended 31 August 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 September 2023	100	436,440	436,540
Loss for the year and total comprehensive income	-	(103,183 )	(103,183)

Dividends paid	-	(6,303)	(6,303)

As at 31 August 2024 and 1 September 2024	100	326,954	327,054


Profit for the year and total comprehensive income	-	16,067	16,067

Dividends paid	-	(8,900)	(8,900)
Transfer to/from Other Reserves	-	-	-

As at 31 August 2025	100	334,121	334,221

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Blighty Ltd

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

Blighty Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05523313 . The registered office is Church Farm, Rowton, Telford, England, TF6 6QY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:

Income from investment properties

Rental income from investment properties leased out under an operating lease is recognised in the income statement on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income over the life of the lease.

Service charge income is recognised as revenue in the period to which it relates.

Rendering of services

Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. No depreciation is provided in the year of acquisition. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Furniture, fixtures and equipment

25% on reducing balance

2.4. Investment Properties

Investment properties, including freehold and long leasehold properties, are those which are held either to earn rental income or for capital appreciation or both. Investment properties include property that is being constructed or developed for future use as an investment property.

Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.

Investment properties whose fair value can be measured reliably are measured at fair value, based on the market valuations.

Any surplus or deficit on revaluation is recognised in the income statement as a fair value gains and losses.

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Blighty Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Investment Properties	Furniture, fixtures and equipment	Total
	£	£	£
Cost or Valuation
As at 1 September 2024	1,345,000	1,390	1,346,390
Disposals	-	(1,390 )	(1,390 )
Revaluation	5,000	-	5,000

As at 31 August 2025	1,350,000	-	1,350,000

Depreciation
As at 1 September 2024	-	1,390	1,390
Disposals	-	(1,390 )	(1,390 )

As at 31 August 2025	-	-	-

...CONTINUED

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Blighty Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025	1,350,000	-	1,350,000

As at 1 September 2024	1,345,000	-	1,345,000

Investment properties were valued at 31 August 2025, by the director of the company based on the assessment of available market information and property condition. The director believes that their valuation would not be materially different from the professional valuation.

Investment properties totalling to £1,350,000 as above are legally owned by the director of the company, but beneficially owned by the company as per the deed of trust dated 23 February 2016 & 15 November 2016.

There is full legal charge on the investment properties by Santander UK Plc and Aldermore Bank Plc for the mortgage advanced to the director.

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	4,622	6,527
Amounts owed by other related parties	25,631	32,827

	30,253	39,354

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	2,621	249
Other creditors	25	25
Accruals and deferred income	1,111	1,111
Director's loan account	176,204	173,676

	179,961	175,061

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	826,913	826,913

During the year, loan interest totalling to £41,480 was paid to the other creditors.

There is full legal charge on the investment properties owned by the company by Santander UK Plc and Aldermore Bank Plc for the mortgage advanced to the director. The mortgage outstanding for which the security is provided by the company is £826,913 (2024: £826,913) which is recorded as other creditors in the financials.

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Blighty Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Related Party Transactions

Included in debtors is an amount of £25,631 (2024: £32,827) owed from the entities in which the directors have beneficial interest. The amount is unsecured, interest free and repayable on demand.

Included in creditors is an amount of £176,204 (2024: £173,676 ) owed to its director, which is unsecured, interest free and repayable on demand.

10. Ultimate Controlling Party

The company's ultimate controlling party is the director by virtue of the ownership of 100% of the issued share capital in the company.

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