Bluefield Investments Ltd - Filleted accounts

Registered number

12760902

Bluefield Investments Ltd

Filleted Accounts

31 July 2025

Bluefield Investments Ltd
Registered number:		12760902
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		960,000			983,833

Current assets
Debtors	4	365,639			348,255
Cash at bank and in hand		8,585			10,985
		374,224			359,240

Creditors: amounts falling due within one year	5	(413,808)			(425,856)

Net current liabilities			(39,584)			(66,616)

Total assets less current liabilities			920,416			917,217

Creditors: amounts falling due after more than one year	6		(723,537)			(723,537)

Provisions for liabilities	10		(63,255)			(63,255)


Net assets			133,624			130,425

Capital and reserves
Called up share capital			1			1
Revaluation reserve	8		189,769			189,769
Profit and loss account			(56,146)			(59,345)

Shareholders' funds			133,624			130,425

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A Blau
Director
Approved by the board on 30 July 2026

Bluefield Investments Ltd
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% RBM

	Investment property
	Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit and loss.

	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 as the amount of tax payable using 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 timing differences.
	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.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Land and buildings		Motor vehicles		Total
£			£		£
	Cost
	At 1 August 2024	960,000		56,492		1,016,492
	Disposals	-		(56,492)		(56,492)
	At 31 July 2025	960,000		-		960,000

	Depreciation
	At 1 August 2024	-		32,659		32,659
	On disposals	-		(32,659)		(32,659)
	At 31 July 2025	-		-		-

	Net book value
	At 31 July 2025	960,000		-		960,000
	At 31 July 2024	960,000		23,833		983,833

	The fair value of the investment property has been arrived at on the basis of a valuation carried out at the year by the director. The valuation was made on an open market basis by reference to market evidence of transaction prices for similar properties.


4	Debtors			2025		2024
£					£

	Trade debtors			51,388		28,034
	Other debtors			314,251		320,221
				365,639		348,255


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			-		3,250
	Taxation and social security costs			252		389
	Other creditors			413,556		422,217
				413,808		425,856


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			723,537		723,537

	The bank loan is secured by way of a legal charge over the investment property of the company.


7	Loans			2025		2024
£					£
	Creditors include:
	Instalments falling due for payment after more than five years			723,537		723,537


8	Revaluation reserve			2025		2024
£					£

	At 1 August 2024			189,769		204,985
	Deferred tax - provided in the year			-		(15,216)

	At 31 July 2025			189,769		189,769


9	Other information

	Bluefield Investments Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	32 Clifton Gardens
	London
	N15 6AP


10	Provision for liabilities			2025		2024
£					£

	Deferred tax provision b/f			63,255		48,039
	Deferred tax - provided in the year			-		15,216

				63,255		63,255