REGISTERED NUMBER: 09507589 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Bluauto Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

I M Goldsmith

J Goldsmith

B Cooper

REGISTERED OFFICE:

Delmon House

36-38 Church Road

Burgess Hill

West Sussex

RH15 9AE

REGISTERED NUMBER:

09507589 (England and Wales)

ACCOUNTANTS:

Sigma Partners

Delmon House

36-38 Church Road

Burgess Hill

West Sussex

RH15 9AE

BANKERS:

HSBC

120 High Street

Uckfield

East Sussex

TN22 1PX

FIXED ASSETS

Tangible assets

4

44,601

35,990

CURRENT ASSETS

Debtors

5

17,020

16,643

Cash at bank

41,961

14,023

58,981

30,666

CREDITORS

Amounts falling due within one year

6

102,919

77,368

NET CURRENT LIABILITIES

(43,938

)

(46,702

)

TOTAL ASSETS LESS CURRENT LIABILITIES

663

(10,712

)

CREDITORS

Amounts falling due after more than one year

7

-

(9,647

)

PROVISIONS FOR LIABILITIES

(2,376

)

(2,368

)

NET LIABILITIES

(1,713

)

(22,727

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(1,813

)

(22,827

)

SHAREHOLDERS' FUNDS

(1,713

)

(22,727

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 18 September 2026 and were signed on its behalf by:

I M Goldsmith - Director

1.	STATUTORY INFORMATION

Bluauto 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.

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.

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.

Improvements to property

-

in accordance with the property

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

25% 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

At the year end the limited company had total liabilities of £1,713 (2025 - £22,727). It will be treated as a going concern with the continued support of the director and the parent company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

151,612

Additions

38,795

At 30 April 2026

190,407

DEPRECIATION

At 1 May 2025

115,622

Charge for year

30,184

At 30 April 2026

145,806

NET BOOK VALUE

At 30 April 2026

44,601

At 30 April 2025

35,990

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

9,048

4,646

Amounts owed by group undertakings

1,300

-

Other debtors

6,672

11,997

17,020

16,643

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

9,647

10,268

Trade creditors

45,189

39,260

Taxation and social security

31,052

12,684

Other creditors

17,031

15,156

102,919

77,368

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

-

9,647

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Bluebox Automotive Ltd (parent).

The ultimate controlling party is I M Goldsmith.