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Company registration number: 14552792
Blue Bay (South West) Holdings Limited
Unaudited filleted financial statements
for the year ended
31 December 2025
Blue Bay (South West) Holdings Limited
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Blue Bay (South West) Holdings Limited
Directors and other information
Director Mr M J Webber
Company number 14552792
Registered office Office 8 The Barns Farm Road
Caddsdown Industrial Park
Bideford
Devon
EX39 3BT
Accountants Giffords LLP
Office 8 The Barns
Caddsdown Industrial Park
Bideford
Devon
EX39 3BT
Blue Bay (South West) Holdings Limited
Accountants report to the director on the preparation of the
unaudited statutory financial statements of Blue Bay (South West) Holdings Limited
Year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Blue Bay (South West) Holdings Limited for the year ended 31 December 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.
This report is made solely to the director of Blue Bay (South West) Holdings Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Blue Bay (South West) Holdings Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-audit-exempt-companies-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blue Bay (South West) Holdings Limited and its director as a body for our work or for this report.
It is your duty to ensure that Blue Bay (South West) Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Blue Bay (South West) Holdings Limited. You consider that Blue Bay (South West) Holdings 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 financial statements of Blue Bay (South West) Holdings 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 financial statements.
Giffords LLP
Chartered Certified Accountants
Office 8 The Barns
Caddsdown Industrial Park
Bideford
Devon
EX39 3BT
17 September 2026
Blue Bay (South West) Holdings Limited
Statement of financial position
31 December 2025
2025 2024
£ £ £ £
Fixed assets 916,700 908,350
________ ________
Current assets 134,812 47,306
Prepayments and accrued income 2,373 1,439
________ ________
137,185 48,745
Creditors: amounts falling due within one year ( 843,009) ( 849,070)
________ ________
Net current liabilities ( 705,824) ( 800,325)
________ ________
Total assets less current liabilities 210,876 108,025
Accruals and deferred income ( 3,377) ( 945)
________ ________
Net assets 207,499 107,080
________ ________
Capital and reserves 207,499 107,080
________ ________
Notes to the financial statements
Blue Bay (South West) Holdings Limited
Year ended 31 December 2025
1. Transition to FRS 105
These are the first financial statements that comply with FRS 105. The company transitioned to FRS 105 on 1 January 2024.
Reconciliation of equity
At 1 January 2024 At 31 December 2024
Previously stated Effect of transition FRS 105 (restated) Previously stated Effect of transition FRS 105 (restated)
£ £ £ £ £ £
Fixed assets 826,650 8,350 835,000 916,700 ( 8,350) 908,350
Current assets 63,509 - 63,509 48,745 - 48,745
Creditors amounts falling due within 1 year (855,343) - (855,343) (850,015) - (850,015)
________ ________ ________ ________ ________ ________
Net current assets/(liabilities) ( 791,834) - ( 791,834) (801,270) - (801,270)
________ ________ ________ ________ ________ ________
Total assets less current liabilities 34,816 8,350 43,166 115,430 ( 8,350) 107,080
________ ________ ________ ________ ________ ________
Equity 34,816 8,350 43,166 115,430 ( 8,350) 107,080
________ ________ ________ ________ ________ ________
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The member has not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 17 September 2026 , and are signed on behalf of the board by:
Mr M J Webber
Director
Company registration number: 14552792
The company is a private company limited by shares, registered in England & Wales.