REGISTERED NUMBER: 11041985 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

BluePebble Asset Management Limited

Page

Chartered accountants' report

1

Statement of financial position

2

Notes to the financial statements

3

to

6

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of BluePebble Asset Management Limited for the year ended 31 December 2025 which comprise the Income statement, Statement of financial position, Statement of changes in equity and the related notes from the company's 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

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

It is your duty to ensure that BluePebble Asset Management 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 BluePebble Asset Management Limited. You consider that BluePebble Asset Management 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 BluePebble Asset Management 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.

Moore Thompson

22 St George's Street

Stamford

Lincolnshire

PE9 2BU

23 September 2026

Fixed assets

Tangible assets

5

3,152

4,024

Current assets

Debtors

6

310,043

645,346

Cash at bank

115,351

20,326

425,394

665,672

Creditors

Amounts falling due within one year

7

106,147

164,432

Net current assets

319,247

501,240

Total assets less current liabilities

322,399

505,264

Provisions for liabilities

788

1,011

Net assets

321,611

504,253

Capital and reserves

Called up share capital

8

100

100

Retained earnings

321,511

504,153

Shareholders' funds

321,611

504,253

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 22 September 2026 and were signed on its behalf by:

W H De Gale - Director

1.	Statutory information

BluePebble Asset Management Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11041985

Registered office:

Tolethorpe Grange

Tolethorpe

Stamford

Lincolnshire

PE9 4BH

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

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.

Office equipmt

-

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 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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

4.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

5.	Tangible fixed assets

Office

equipmt

£

Cost

At 1 January 2025

9,300

Additions

165

At 31 December 2025

9,465

Depreciation

At 1 January 2025

5,276

Charge for year

1,037

At 31 December 2025

6,313

Net book value

At 31 December 2025

3,152

At 31 December 2024

4,024

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Directors' current accounts

310,043

645,346

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

(79

)

2,070

Corporation tax

103,164

158,884

Social security and other taxes

(42

)

572

Accrued expenses

3,104

2,906

106,147

164,432

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

NIL

Ordinary

1

-

100

90

Ordinary A

1

90

-

10

Ordinary B

1

10

-

100

100

9.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

W H De Gale and Mrs S M De Gale

Balance outstanding at start of year

645,346

49,719

Amounts advanced

449,363

709,692

Amounts repaid

(784,666

)

(114,065

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

310,043

645,346