Blue Anchor Lane Developments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05930865 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

BLUE ANCHOR LANE DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J C Spearing

SECRETARY:

Miss D A Garrett

REGISTERED OFFICE:

1 Brook Court

Blakeney Road

Beckenham

Kent

BR3 1HG

REGISTERED NUMBER:

05930865 (England and Wales)

ACCOUNTANTS:

Maths Partnership

1 Brook Court

Blakeney Road

Beckenham

Kent

BR3 1HG

FIXED ASSETS

Tangible assets

4

892

1,133

Investment property

5

3,585,000

3,770,000

3,585,892

3,771,133

CURRENT ASSETS

Debtors

6

4,752

1,694

Cash at bank

7,812

17,214

12,564

18,908

CREDITORS

Amounts falling due within one year

7

1,269,505

1,392,218

NET CURRENT LIABILITIES

(1,256,941

)

(1,373,310

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,328,951

2,397,823

PROVISIONS FOR LIABILITIES

408,361

455,259

NET ASSETS

1,920,590

1,942,564

CAPITAL AND RESERVES

Called up share capital

1,000

Fair value reserve

8

1,549,284

1,687,447

Retained earnings

370,306

254,117

SHAREHOLDERS' FUNDS

1,920,590

1,942,564

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

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 & loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 June 2026 and were signed by:

J C Spearing - Director

1.	STATUTORY INFORMATION

Blue Anchor Lane Developments 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.

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.

Turnover

The turnover shown in the profit and loss account represents rents receivable.

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

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 January 2025

and 31 December 2025

10,030

2,398

12,428

DEPRECIATION

At 1 January 2025

9,208

2,087

11,295

Charge for year

164

77

241

At 31 December 2025

9,372

2,164

11,536

NET BOOK VALUE

At 31 December 2025

658

234

892

At 31 December 2024

822

311

1,133

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

3,770,000

Revaluations

(185,000

)

At 31 December 2025

3,585,000

NET BOOK VALUE

At 31 December 2025

3,585,000

At 31 December 2024

3,770,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2025

1,957,430

Cost

1,627,570

3,585,000

If investment property had not been revalued they would have been included at the following historical cost:

31.12.25

31.12.24

£

Cost

1,627,570

Investment property was valued on an open market basis on 28 January 2026 by Aitchinson Rafferty Property Consultants .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Amounts owed by group undertakings

40

Other debtors

4,712

1,654

4,752

1,694

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

9,452

1,695

Amounts owed to group undertakings

66,900

Amounts owed to participating interests

50,000

-

Taxation and social security

38,790

44,047

Other creditors

1,104,363

1,279,576

1,269,505

1,392,218

8.

RESERVES

Fair

value

reserve

£

At 1 January 2025

1,687,447

Transfer from fair value reserve

(138,163

)

At 31 December 2025

1,549,284