Bluestone Residential Limited Accounts






Bluestone Residential Limited

	Company No. 04970665
		Information for Filing with The Registrar
		31 December 2025

The Director presents his report and the accounts for the year ended 31 December 2025.

Principal activities
The principal activity of the company during the year under review was to hold property and receive rental income.




Director

The Director who served at any time during the year was as follows:

S.K. Patel









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

S.K. Patel
Director
23 September 2026

at	31 December 2025
Company No.		04970665	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	-	-
	Investment property		5	2,214,120	2,214,120

				2,214,120	2,214,120
Current assets

	Debtors		6	-	493

	Cash at bank and in hand			532,526	355,694
				532,526	356,187
Creditors: Amount falling due within one year			7	(202,839)	(36,170)
Net current assets				329,687	320,017
Total assets less current liabilities				2,543,807	2,534,137
Creditors: Amounts falling due after more than one year			8	(1,164,138)	(1,164,139)
Provisions for liabilities
	Deferred taxation			(201,315)	(201,315)

Net assets				1,178,354	1,168,683

Capital and reserves
	Called up share capital			2	2



	Profit and loss account		11	1,178,352	1,168,681

Total equity				1,178,354	1,168,683



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 31 December 2025 and signed on its behalf by:
S.K. Patel
Director
23 September 2026

for the year ended 31 December 2025

General information

Bluestone Residential Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 04970665

Its registered office is:

250 Kings Road

C/O SCF

London

SW3 5UE

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Revenue is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

25% Straight Line

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Leasehold investment property

Investment properties are included at fair value and any surplus or deficit is dealt with through the profit and loss account.

Depreciation is not provided in respect of investment properties.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 January 2025	5,999	5,999




		At 31 December 2025	5,999	5,999
		Depreciation
		At 1 January 2025	5,999	5,999




		At 31 December 2025	5,999	5,999
		Net book values
		At 31 December 2025	-	-
		At 31 December 2024	-	-

5	Investment property
			Investment Property
			£
		Valuation
		At 1 January 2025	2,214,120



		At 31 December 2025	2,214,120

6	Debtors
			2025	2024
			£	£







		Prepayments and accrued income	-	493
			-	493

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£






		Taxes and social security	3,733	6,569
		Loans from directors	187,378	16,952
		Other creditors	8,180	9,260
		Accruals and deferred income	3,548	3,389
			202,839	36,170

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	1,164,138	1,164,139






			1,164,138	1,164,139

9	Creditors: secured liabilities
			2025	2024
			£	£
		The aggregate amount of secured liabilities included within creditors	1,164,139	1,164,139

		Bank loans are secured by a fixed charge over the investment properties and personal guarantees of the director and shareholders.

Share Capital

Allotted, Issued and fully paid
2024 2023
2 Ordinary Shares £2 £2

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.