REGISTERED NUMBER: 13692668 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

BLUES PROPERTY OVER LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

I Purkiss

M K Wood

REGISTERED OFFICE:

98c Hartington Grove

Cambridge

Cambridgeshire

CB1 7UB

REGISTERED NUMBER:

13692668 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

CURRENT ASSETS

Stocks

-

338,742

Debtors

5

165,025

2,106

Cash and cash equivalents

13,966

351

178,991

341,199

CREDITORS

Amounts falling due within one year

6

(108,044

)

(372,550

)

NET CURRENT ASSETS/(LIABILITIES)

70,947

(31,351

)

TOTAL ASSETS LESS CURRENT LIABILITIES

70,947

(31,351

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

70,847

(31,451

)

SHAREHOLDERS' FUNDS

70,947

(31,351

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 29 July 2026 and were signed on its behalf by:

I Purkiss - Director

1.	STATUTORY INFORMATION

Blues Property Over 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.	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

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents the proceeds of sale of completed residential and commercial units during the year, and is recognised when the significant risks and rewards of ownership have transferred to the buyer.

Where developments are sold in part or in full prior to completion, revenue is recognised only to the extent that performance obligations under the contract have been satisfied and the amount of revenue can be measured reliably.

Turnover is measured at the fair value of consideration received or receivable, excluding discounts, rebates and Value Added Tax.

Stocks

Development costs classified under the balance sheet heading of 'Stocks' are stated at total costs incurred, net of amounts transferred to the profit and loss account in respect of work carried out to date.

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.

4.	EMPLOYEES AND DIRECTORS

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

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

165,025

2,106

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

17,344

Amounts owed to group undertakings

106,982

353,706

Other creditors

1,062

1,500

108,044

372,550

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.	ULTIMATE CONTROLLING PARTY

The immediate parent undertaking is Blues Property Limited, a company incorporated in England and Wales. The ultimate controlling party is I Purkiss.

9.	AMOUNTS DUE TO GROUP UNDERTAKINGS

At the balance sheet date, £106,982 (2024: £353,706) was owed to companies within the group and under common control. These balances are unsecured, interest free, and repayable on demand, and have therefore been classified within creditors: amounts falling due within one year.