REGISTERED NUMBER: 04785051 (England and Wales)

BLUETREE SOLUTIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mrs M L Parish

Mr J A Parish

SECRETARY:

Mrs M L Parish

REGISTERED OFFICE:

St Mary's

27 Wells Road

Fakenham

Norfolk

NR21 9EG

REGISTERED NUMBER:

04785051 (England and Wales)

FIXED ASSETS

Tangible assets

4

3,413

2,040

CURRENT ASSETS

Debtors

5

39,479

42,452

Cash at bank

20,616

27,017

60,095

69,469

CREDITORS

Amounts falling due within one year

6

11,636

15,343

NET CURRENT ASSETS

48,459

54,126

TOTAL ASSETS LESS CURRENT LIABILITIES

51,872

56,166

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

51,870

56,164

51,872

56,166

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 2 September 2026 and were signed on its behalf by:

Mrs M L Parish - Director

Mr J A Parish - Director

1.	STATUTORY INFORMATION

Bluetree Solutions 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.

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.

Plant and machinery etc

-

33% on cost and 15% on cost

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 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.

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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

22,132

Additions

3,865

At 31 May 2026

25,997

DEPRECIATION

At 1 June 2025

20,092

Charge for year

2,492

At 31 May 2026

22,584

NET BOOK VALUE

At 31 May 2026

3,413

At 31 May 2025

2,040

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

8,112

14,467

Other debtors

31,367

27,985

39,479

42,452

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

10,086

13,794

Other creditors

1,550

1,549

11,636

15,343

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2026 and 31 May 2025:

2026

2025

£

£

Mrs M L Parish and Mr J A Parish

Balance outstanding at start of year

27,986

35,575

Amounts advanced

32,693

30,723

Amounts repaid

(29,312

)

(38,312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

31,367

27,986

Interest is charged on any overdrawn directors loan account balance at the official rate of interest.