REGISTERED NUMBER: 15236847 (England and Wales)

FOUR BLUEJAYS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J A Moore

REGISTERED OFFICE:

8 Otter Close

Brackley

Northamptonshire

NN13 6QY

REGISTERED NUMBER:

15236847 (England and Wales)

ACCOUNTANTS:

Blencowes

15 High Street

Brackley

Northamptonshire

NN13 7DH

FIXED ASSETS

Intangible assets

4

20,000

25,000

Tangible assets

5

497,454

450,033

517,454

475,033

CURRENT ASSETS

Stocks

6,636

-

Debtors

6

91,849

5,227

Cash at bank

11,116

54,488

109,601

59,715

CREDITORS

Amounts falling due within one year

7

548,231

451,000

NET CURRENT LIABILITIES

(438,630

)

(391,285

)

TOTAL ASSETS LESS CURRENT LIABILITIES

78,824

83,748

CREDITORS

Amounts falling due after more than one year

8

(111,188

)

(140,265

)

PROVISIONS FOR LIABILITIES

(94,516

)

-

NET LIABILITIES

(126,880

)

(56,517

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(126,881

)

(56,518

)

SHAREHOLDERS' FUNDS

(126,880

)

(56,517

)

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 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 29 July 2026 and were signed by:

Mr J A Moore - Director

1.	STATUTORY INFORMATION

Four BlueJays 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.	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.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and equipment

-

33% on cost and 20% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 taxation

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 November 2024

and 31 October 2025

25,000

AMORTISATION

Charge for year

5,000

At 31 October 2025

5,000

NET BOOK VALUE

At 31 October 2025

20,000

At 31 October 2024

25,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

equipment

fittings

equipment

Totals

£

£

£

£

COST

At 1 November 2024

431,225

13,281

5,527

450,033

Additions

172,890

4,188

1,750

178,828

At 31 October 2025

604,115

17,469

7,277

628,861

DEPRECIATION

Charge for year

125,359

3,963

2,085

131,407

At 31 October 2025

125,359

3,963

2,085

131,407

NET BOOK VALUE

At 31 October 2025

478,756

13,506

5,192

497,454

At 31 October 2024

431,225

13,281

5,527

450,033

The net book value of tangible fixed assets includes £ 206,234 (2024 - £ 194,598 ) in respect of assets held under finance leases.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,340

2,676

Other debtors

57,912

2,551

Deferred tax asset

28,534

-

VAT

365

-

Prepayments and accrued income

3,698

-

91,849

5,227

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Finance leases

104,252

72,626

Trade creditors

103,196

45,205

Social security and other taxes

1,770

1,705

VAT

-

3,991

Other creditors

666

394

Directors' current accounts

325,238

327,079

Accruals and deferred income

13,109

-

548,231

451,000

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Finance leases

111,188

140,265