REGISTERED NUMBER: 07388078 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

Bluestar Global Capital Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N Thakrar

S Thakrar

Ms S Thakrar

REGISTERED OFFICE:

Unit 4 Imperial Park

Stonefield Way

South Ruislip

Middlesex

HA4 0JW

REGISTERED NUMBER:

07388078 (England and Wales)

ACCOUNTANTS:

CAAT Advisory Ltd

Studio 19a Oru Space Sutton,

7 Throwley Way

Sutton

SM1 4AF

FIXED ASSETS

Tangible assets

4

304

405

CURRENT ASSETS

Debtors

5

4,728,481

11,303,653

Cash at bank

10,000,060

10,000,286

14,728,541

21,303,939

CREDITORS

Amounts falling due within one year

6

13,965,688

18,583,880

NET CURRENT ASSETS

762,853

2,720,059

TOTAL ASSETS LESS CURRENT LIABILITIES

763,157

2,720,464

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

762,957

2,720,264

SHAREHOLDERS' FUNDS

763,157

2,720,464

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 16 September 2026 and were signed on its behalf by:

N Thakrar - Director

1.	STATUTORY INFORMATION

Bluestar Global Capital 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 relates to interest received on short term loans and related arrangement fees and is recognised on an accruals basis using the loan rate charged or once known the total interest received on the loan.

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

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

and 30 September 2025

8,865

DEPRECIATION

At 1 October 2024

8,460

Charge for year

101

At 30 September 2025

8,561

NET BOOK VALUE

At 30 September 2025

304

At 30 September 2024

405

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

4,728,481

11,303,653

Other debtors include £1,465,835 (2024 - £8,480,555) being trade loans advanced net of provisions.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

7,936,190

7,985,787

Trade creditors

(1

)

(2

)

Taxation and social security

492,474

270,814

Other creditors

5,537,025

10,327,281

13,965,688

18,583,880

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

N Thakrar

Balance outstanding at start of year

1,360,000

-

Amounts advanced

-

1,360,000

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,360,000

1,360,000

The loan was repaid on 8 June 2026.

8.	RELATED PARTY DISCLOSURES

9.	ULTIMATE CONTROLLING PARTY