REGISTERED NUMBER: 15613090 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 3 APRIL 2024 TO 30 APRIL 2025

FOR

BLUE SPEAR INVESTMENT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

Director:

Mr P Zonno

Registered office:

69 High Street

London

London

N14 6LD

Registered number:

15613090 (England and Wales)

Accountants:

Southgate Branch

69 High Street

Southgate

London

N14 6LD

Fixed assets

Investments

4

1,000

Current assets

Debtors

5

2,366

Cash at bank

151

2,517

Creditors

Amounts falling due within one year

6

27,204

Net current liabilities

(24,687

)

Total assets less current liabilities

(23,687

)

Capital and reserves

Called up share capital

7

1,000

Retained earnings

8

(24,687

)

Shareholders' funds

(23,687

)

(23,687

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

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

The financial statements were approved by the director and authorised for issue on 6 March 2026 and were signed by:

Mr P Zonno - Director

1.	Statutory information

Blue Spear Investment 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 pound sterling (£) and the level of rounding is the nearest £1.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period 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.

Financial instruments

The company has entered into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like other debtors, creditors and loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is fund, an impairment loss is recognised in the profit and loss.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	Employees and directors

The average number of employees during the period was 1 .

4.	Fixed asset investments

Shares in

group

undertakings

£

Cost

Additions

1,000

At 30 April 2025

1,000

Net book value

At 30 April 2025

1,000

5.

Debtors: amounts falling due within one year

£

Other debtors

2,366

6.

Creditors: amounts falling due within one year

£

Trade creditors

1,044

Other creditors

26,160

27,204

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1,000

Ordinary

£1

1,000

During the year 1000 ordinary shares were issued at £1 per share.

Shares have attached to them full voting, dividend and capital distribution rights.

8.

Reserves

Retained

earnings

£

Deficit for the period

(24,687

)

At 30 April 2025

(24,687

)

Share capital

Share capital represents the nominal value of equity shares.

Retained earnings

Retained earnings include all current and prior period retained profits and losses.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of BLUE SPEAR INVESTMENT LTD for the period ended 30 April 2025 which comprise the Income Statement, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of BLUE SPEAR INVESTMENT LTD in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of BLUE SPEAR INVESTMENT LTD and state those matters that we have agreed to state to the director of BLUE SPEAR INVESTMENT LTD in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BLUE SPEAR INVESTMENT LTD and its director for our work or for this report.

It is your duty to ensure that BLUE SPEAR INVESTMENT LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of BLUE SPEAR INVESTMENT LTD. You consider that BLUE SPEAR INVESTMENT LTD is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of BLUE SPEAR INVESTMENT 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 statutory financial statements.

Southgate Branch

69 High Street

Southgate

London

N14 6LD

Date: .............................................