REGISTERED NUMBER: 09915406 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

BLUEFISH SUSSEX LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

M Bradley

REGISTERED OFFICE:

20 Havelock Road

Hastings

East Sussex

TN34 1BP

REGISTERED NUMBER:

09915406 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

FIXED ASSETS

Tangible assets

4

44,941

45,940

Investment property

5

425,000

425,000

469,941

470,940

CURRENT ASSETS

Debtors

6

29,100

21,145

Cash at bank

1,526

225

30,626

21,370

CREDITORS

Amounts falling due within one year

7

11,033

2,848

NET CURRENT ASSETS

19,593

18,522

TOTAL ASSETS LESS CURRENT LIABILITIES

489,534

489,462

CREDITORS

Amounts falling due after more than one year

8

253,112

253,143

NET ASSETS

236,422

236,319

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

236,322

236,219

236,422

236,319

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

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

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 22 July 2026 and were signed by:

M Bradley - Director

1.	STATUTORY INFORMATION

Bluefish Sussex 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.

The director has made an assessment about the company's ability to continue as a going concern and they do not consider there to be any material uncertainties. As a result they have adopted the going concern basis of accounting.

Turnover

Turnover represents rents receivable from the investment properties owned by the company and commission charged for negotiating future development sites.

Tangible fixed assets

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

Motor vehicles

-

2% on cost

Computer equipment

-

33% on cost

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 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.

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 (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

49,935

1,918

51,853

DEPRECIATION

At 1 April 2025

3,995

1,918

5,913

Charge for year

999

-

999

At 31 March 2026

4,994

1,918

6,912

NET BOOK VALUE

At 31 March 2026

44,941

-

44,941

At 31 March 2025

45,940

-

45,940

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

425,000

NET BOOK VALUE

At 31 March 2026

425,000

At 31 March 2025

425,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2020

19,758

Valuation in 2021

50,000

Valuation in 2022

10,000

Valuation in 2023

20,000

Valuation in 2024

15,000

Cost

310,242

425,000

If Investment Property had not been revalued it would have been included at the following historical cost:

31.3.26

31.3.25

£

£

Cost

310,242

310,242

Investment Property was valued on an open market basis on 31 March 2026 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

29,100

21,145

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Tax

-

959

Directors' current accounts

9,081

-

Accrued expenses

1,952

1,889

11,033

2,848

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Other loans (see note 9)

253,112

253,143

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

253,112

253,143

9.

LOANS

An analysis of the maturity of loans is given below:

31.3.26

31.3.25

£

£

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

253,112

253,143

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Other loans

253,112

253,143

Precise Mortgages holds a fixed charge over one of the company's investment property being 13A Wilderness Road, Hurstpierpoint, Hassocks BN6 9XD.

11.	RELATED PARTY DISCLOSURES

At the year end, the company owed the director £9,081. There are no terms attached to this loan.

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 Bluefish Sussex Limited for the year ended 31 March 2026 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 icaew.com/membershandbook.

This report is made solely to the director of Bluefish Sussex Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bluefish Sussex Limited and state those matters that we have agreed to state to the director of Bluefish Sussex Limited in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bluefish Sussex Limited and its director for our work or for this report.

It is your duty to ensure that Bluefish Sussex Limited 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 profit of Bluefish Sussex Limited. You consider that Bluefish Sussex Limited 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 financial statements of Bluefish Sussex Limited. 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.

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

23 July 2026