REGISTERED NUMBER: 07658266 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Bleu Properties Two Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A D Wormald

REGISTERED OFFICE:

Suite 1

Buttershaw Works

Buttershaw Lane

Bradford

West Yorkshire

BD6 2DD

REGISTERED NUMBER:

07658266 (England and Wales)

CURRENT ASSETS

Stocks

1,351,907

1,351,907

Debtors

4

-

325,812

Cash at bank and in hand

754

636

1,352,661

1,678,355

CREDITORS

Amounts falling due within one year

5

76,998

195,350

NET CURRENT ASSETS

1,275,663

1,483,005

TOTAL ASSETS LESS CURRENT LIABILITIES

1,275,663

1,483,005

CREDITORS

Amounts falling due after more than one year

6

896,000

896,000

NET ASSETS

379,663

587,005

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

379,653

586,995

SHAREHOLDERS' FUNDS

379,663

587,005

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 20 August 2026 and were signed by:

A D Wormald - Director

1.	STATUTORY INFORMATION

Bleu Properties Two 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.

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 as modified by the revaluation of certain assets.

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.

Stocks

28.2.2026 28.2.2025

Trading Properties at Cost 1,351,907 1,351,907

The replacement and the net realisable values of the stock, based on the market value at the year end, as assessed by external experts, have been reviewed by the director at £2,404,200 (2025 £2,404,200).

The company has registered legal mortgages on its trading property at companies house in favour of Svenska Handelsbanken AB(PUBL).

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

-

325,812

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

-

1

Taxation and social security

30,737

28,103

Other creditors

46,261

167,246

76,998

195,350

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

896,000

896,000

28.2.26

28.2.25

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

896,000

896,000

7.	ULTIMATE CONTROLLING PARTY

At the year end, the company was a wholly owned subsidiary of Bleu Properties Ltd, a company registered in England and Wales. The whole group is deemed to be ultimately controlled by A D Wormald, director, by virtue of his majority shareholding in the ultimate parent company.