REGISTERED NUMBER: 10974263 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2025

FOR

BLUES PROPERTY CONSTRUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

I Purkiss

REGISTERED OFFICE:

98C Hartington Grove

Cambridge

Cambridgeshire

CB1 7UB

REGISTERED NUMBER:

10974263 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

CURRENT ASSETS

Debtors

5

264,650

270,606

Cash and cash equivalents

165

330

264,815

270,936

CREDITORS

Amounts falling due within one year

6

(267,291

)

(289,342

)

NET CURRENT LIABILITIES

(2,476

)

(18,406

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,476

)

(18,406

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

(2,576

)

(18,506

)

SHAREHOLDERS' FUNDS

(2,476

)

(18,406

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 June 2026 and were signed by:

I Purkiss - Director

1.	STATUTORY INFORMATION

Blues Property Construction 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

At the balance sheet date, current liabilities exceeded current assets by £2,476 (2024: £18,406). The financial statements have been prepared on a going concern basis as the company continues to receive the ongoing support of the director. The director has confirmed that such support will remain available for the foreseeable future, and accordingly the company is expected to be able to meet its liabilities as they fall due.

Turnover

Turnover represents net invoiced sales of construction services, excluding value added tax.

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Taxation

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

4.	EMPLOYEES AND DIRECTORS

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

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

238,570

242,634

2025

2024

£

£

Amounts falling due after more than one year:

Other debtors

26,080

27,972

Aggregate amounts

264,650

270,606

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

299

51,025

Taxation and social security

911

910

Other creditors

266,081

237,407

267,291

289,342

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

95

Ordinary A

£1

5

5

5

Ordinary B

£1

95

95

100

100

8.	RELATED PARTY DISCLOSURES

At the balance sheet date, £236,300 (2024: £236,300) was owed from companies under common control of the director. The balance is included within amounts due within one year and represents accrued income.

At the balance sheet date, £207,354 (2024: £236,104) was owed to companies under common control of the director. The balances are unsecured, interest-free, repayable on demand and included within creditors falling due within one year.

At the balance sheet date, £57,800 (2024: £nil) was owed to companies under common control of the director. The balance is included within amounts due within one year and represents accrued expenses.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is I Purkiss.