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REGISTERED NUMBER: 13448531 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 JUNE 2025

FOR

ALISTAIR BLUE LTD

| ALISTAIR BLUE LTD (REGISTERED NUMBER: 13448531) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ALISTAIR BLUE LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 29 JUNE 2025

| DIRECTOR: | S A Murie

| REGISTERED OFFICE: | 13 Bristol Road

| Brighton

| BN2 1AP

| REGISTERED NUMBER: | 13448531 (England and Wales)

| ACCOUNTANTS: | Galloways Accounting (Hove) Limited

| 15 West Street

| Brighton

| East Sussex

| BN1 2RL

| ALISTAIR BLUE LTD (REGISTERED NUMBER: 13448531) |

BALANCE SHEET

29 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 5,311 |  | 10,881 |  |

Investment property | 5 | 1,250,000 |  | 1,250,000 |  |

1,255,311 |  | 1,260,881 |  |

CURRENT ASSETS

Debtors | 6 | - |  | 363 |  |

Cash at bank | 664 |  | 2,471 |  |

664 |  | 2,834 |  |

CREDITORS

Amounts falling due within one year | 7 | 259,131 |  | 258,239 |  |

NET CURRENT LIABILITIES | (258,467 | ) | (255,405 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 996,844 |  | 1,005,476 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (820,585 | ) | (820,415 | ) |

PROVISIONS FOR LIABILITIES | (69,317 | ) | (69,317 | ) |

NET ASSETS | 106,942 |  | 115,744 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Fair value reserve | 207,949 |  | 207,949 |  |

Retained earnings | (101,008 | ) | (92,206 | ) |

106,942 |  | 115,744 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 June 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.

| ALISTAIR BLUE LTD (REGISTERED NUMBER: 13448531) |

BALANCE SHEET - continued

29 JUNE 2025

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 24 July 2026 and were signed by:

S A Murie - Director

| ALISTAIR BLUE LTD (REGISTERED NUMBER: 13448531) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 JUNE 2025

1. | STATUTORY INFORMATION

| Alistair Blue 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 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 as modified by the revaluation of certain assets.

| 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 | - | 25% straight line

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| 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.

| Financial instruments

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| 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.

| Going concern

| After reviewing the company's forecasts, the director believes that the company has adequate resources to continue in operational existence for a period of at least 12 months from the date of the approval of these financial statements. Therefore, the director has concluded that the going concern basis of preparation of these financial statements remains appropriate.

3. | EMPLOYEES

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

| ALISTAIR BLUE LTD (REGISTERED NUMBER: 13448531) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 JUNE 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 30 June 2024

| and 29 June 2025 | 22,283 |  |

| DEPRECIATION

| At 30 June 2024 | 11,402 |  |

| Charge for year | 5,570 |  |

| At 29 June 2025 | 16,972 |  |

| NET BOOK VALUE

| At 29 June 2025 | 5,311 |  |

| At 29 June 2024 | 10,881 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 30 June 2024

| and 29 June 2025 | 1,250,000 |  |

| NET BOOK VALUE

| At 29 June 2025 | 1,250,000 |  |

| At 29 June 2024 | 1,250,000 |  |

| Fair value at 29 June 2025 is represented by:

£ |

| Valuation in 2022 | 115,845 |  |

| Valuation in 2024 | 161,421 |  |

| Cost | 972,734 |  |

1,250,000 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Prepayments | - |  | 363 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 474 |  | 222 |  |

| Amounts owed to associates | 137,483 |  | 133,033 |  |

| Other creditors | 87,674 |  | - |  |

| Directors' current accounts | 32,060 |  | 123,543 |  |

| Accrued expenses | 1,440 |  | 1,441 |  |

259,131 |  | 258,239 |  |

| ALISTAIR BLUE LTD (REGISTERED NUMBER: 13448531) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 JUNE 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans more 5 yrs non-inst | 820,585 |  | 820,415 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 820,585 |  | 820,415 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 820,585 |  | 820,415 |  |

| The bank loans were secured by fixed charges over assets owned by the company.

10. | RELATED PARTY DISCLOSURES

| Companies under common control |  |  | Amount due to |

| £ |  |

| Opening balance |  |  | 133,033 |

| Amounts advanced |  |  | 4,450 |

| Amounts repaid |  |  | - |

| Closing balance |  |  | 137,483 |

| This balance is included in creditors.