Blue Cube Logistics Solutions Limited

Blue Cube Logistics Solutions Limited
Contents Page
For the year ended 31 May 2026

Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3

Blue Cube Logistics Solutions Limited Accountants' Report For the year ended 31 May 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Blue Cube Logistics Solutions Limited for the year ended 31 May 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Blue Cube Logistics Solutions Limited for the year ended 31 May 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Blue Cube Logistics Solutions Limited , as a body, in accordance with the terms of our engagement letter dated 10 June 2020. Our work has been undertaken solely to prepare for your approval the accounts of Blue Cube Logistics Solutions Limited and state those matters that we have agreed to state to the Board of Directors of Blue Cube Logistics Solutions Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blue Cube Logistics Solutions Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Blue Cube Logistics Solutions Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Blue Cube Logistics Solutions Limited . You consider that Blue Cube Logistics Solutions Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Blue Cube Logistics Solutions Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for 31 May 2026. Lizst Price Accounting Limited 15 Falcon Way Brackley NN136PZ 29 July 2026 1

Blue Cube Logistics Solutions Limited
Accountants' Report
For the year ended 31 May 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Blue Cube Logistics Solutions Limited for the year ended 31 May 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Blue Cube Logistics Solutions Limited for the year ended 31 May 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Blue Cube Logistics Solutions Limited , as a body, in accordance with the terms of our engagement letter dated 10 June 2020. Our work has been undertaken solely to prepare for your approval the accounts of Blue Cube Logistics Solutions Limited and state those matters that we have agreed to state to the Board of Directors of Blue Cube Logistics Solutions Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blue Cube Logistics Solutions Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Blue Cube Logistics Solutions Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Blue Cube Logistics Solutions Limited . You consider that Blue Cube Logistics Solutions Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Blue Cube Logistics Solutions Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for 31 May 2026.

Lizst Price Accounting Limited
15 Falcon Way
Brackley
NN136PZ
29 July 2026

1

Blue Cube Logistics Solutions Limited
Balance Sheet
As at 31 May 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	15,554	11,920
		15,554	11,920
Current assets
Debtors		28,546	21,921
Cash at bank and in hand		112,909	82,668
		141,455	104,589
Creditors: amount falling due within one year		(71,647)	(64,871)
Net current assets		69,808	39,718

Total assets less current liabilities		85,362	51,638
Creditors: amount falling due after more than one year		0	(1,650)
Net assets		85,362	49,988

Capital and reserves
Called up share capital		4	4
Profit and loss account		85,358	49,984
Shareholders' funds		85,362	49,988

For the year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 29 July 2026 and were signed on its behalf by:

-------------------------------
Keith HEY
Director

2

Blue Cube Logistics Solutions Limited
Notes to the Abridged Financial Statements
For the year ended 31 May 2026

General Information

Blue Cube Logistics Solutions Limited is a private company, limited by shares, registered in England and Wales, registration number 11986750, registration address Tamworth Enterprise Centre, Corporation Street, Tamworth, B79 7DN.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the profit and loss account as incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

25% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 4 (2025 : 4).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 June 2025	22,961	22,961
Additions	8,819	8,819
Disposals	-	-
At 31 May 2026	31,780	31,780
Depreciation
At 01 June 2025	11,041	11,041
Charge for year	5,185	5,185
On disposals	-	-
At 31 May 2026	16,226	16,226
Net book values
Closing balance as at 31 May 2026	15,554	15,554
Opening balance as at 01 June 2025	11,920	11,920

3


Registered Number: 11986750
England and Wales
BLUE CUBE LOGISTICS SOLUTIONS LIMITED

Abridged Accounts

Period of accounts Start date: 01 June 2025 End date: 31 May 2026