REGISTERED NUMBER: 09093287 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

BLUE BUSINESS WATER LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

448

598

CURRENT ASSETS

Debtors

5

57,866

164,482

Cash at bank

1,067

5,697

58,933

170,179

CREDITORS

Amounts falling due within one year

6

(342,539

)

(134,463

)

NET CURRENT (LIABILITIES)/ASSETS

(283,606

)

35,716

TOTAL ASSETS LESS CURRENT LIABILITIES

(283,158

)

36,314

CREDITORS

Amounts falling due after more than one year

7

(8,344

)

(119,787

)

NET LIABILITIES

(291,502

)

(83,473

)

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

(291,512

)

(83,483

)

(291,502

)

(83,473

)

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 30 July 2026 and were signed by:

A Hudson - Director

1.	STATUTORY INFORMATION

Blue Business Water Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 09093287 and its registered office is The Former Coroners Court, The Close, Newcastle Upon Tyne, NE1 3RQ.

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.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liability that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Computer equipment

-

20% on cost

Financial instruments

All financial assets and liabilities are measured at transaction price.

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.

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

The company has cash reserves as at the date of approval of the financial statements and has sufficient working capital to enable it to continue to trade and meet its liabilities as they fall due. Whilst there can be no certainty in this respect, the directors are confident that related party support will continue to be provided if necessary.

As a result, the directors believe that the company will be able to continue in business and meet its liabilities as they fall due for a period of at least twelve months from the date of approval of the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 August 2024

and 31 July 2025

3,661

DEPRECIATION

At 1 August 2024

3,063

Charge for year

150

At 31 July 2025

3,213

NET BOOK VALUE

At 31 July 2025

448

At 31 July 2024

598

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

(Unaudited)

£

£

Trade debtors

30,006

45,980

Other debtors

27,860

118,502

57,866

164,482

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

(Unaudited)

£

£

Bank loans and overdrafts

67,942

-

Amounts owed to group undertakings

211,067

-

Taxation and social security

59,030

46,559

Other creditors

4,500

87,904

342,539

134,463

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

(Unaudited)

£

£

Bank loans

8,344

-

Other creditors

-

119,787

8,344

119,787

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Thomas Smart (Senior Statutory Auditor)

for and on behalf of Harold Sharp Limited

The corresponding figures for the year ended 31 July 2024 have not been audited. We were not engaged to audit, review, or perform any procedures on the corresponding figures and accordingly do not express an opinion or any other form of assurance thereon.

9.	ULTIMATE CONTROLLING PARTY

The directors consider that there is no single ultimate controlling party of the company.

10.	PRIOR YEAR ADJUSTMENT

The company identified historic trade creditor balances amounting to £189,298 which no longer represented amounts payable and should have been written back in prior accounting periods. The continued recognition of these balances constituted a prior period error. The comparative figures have been restated and opening reserves at 1 August 2024 have increased by £189,298. The adjustment had no impact on cash flows.