REGISTERED NUMBER: 13448531 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 JUNE 2025

FOR

ALISTAIR BLUE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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).

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

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.