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Registered number: 07276725
Little Blue Private Jets Limited
Financial Statements
For The Year Ended 30 June 2026
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Little Blue Private Jets Limited for the year ended 30 June 2026
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Little Blue Private Jets Limited which comprise the Profit and Loss Account, the Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.
This report is made to the directors of Little Blue Private Jets Limited , as a body, in accordance with the terms of our engagement letter dated 14 October 2020. Our work has been undertaken solely to prepare for your approval the accounts of Little Blue Private Jets Limited and state those matters that we have agreed to state to the directors of Little Blue Private Jets Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Little Blue Private Jets Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Little Blue Private Jets Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Little Blue Private Jets Limited . You consider that Little Blue Private Jets 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 accounts of Little Blue Private Jets 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 financial statements.
6th October 2026
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Page 1
Page 2
Balance Sheet
Registered number: 07276725
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,117 1,088
3,117 1,088
CURRENT ASSETS
Debtors 5 13,380 939
Cash at bank and in hand 20,916 50,807
34,296 51,746
Creditors: Amounts Falling Due Within One Year 6 (10,027 ) (26,636 )
NET CURRENT ASSETS (LIABILITIES) 24,269 25,110
TOTAL ASSETS LESS CURRENT LIABILITIES 27,386 26,198
NET ASSETS 27,386 26,198
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 27,384 26,196
SHAREHOLDERS' FUNDS 27,386 26,198
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For the year ending 30 June 2026 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Judith Milne
Director
6th October 2026
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Little Blue Private Jets Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07276725 . The registered office is C/o DJ Coulter & Associates Limited, 7 Clarence Parade, Cheltenham, GL50 3NY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% reducing balance
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2025 3,653
Additions 2,872
Disposals (1,762 )
As at 30 June 2026 4,763
Depreciation
As at 1 July 2025 2,565
Provided during the period 459
Disposals (1,378 )
As at 30 June 2026 1,646
Net Book Value
As at 30 June 2026 3,117
As at 1 July 2025 1,088
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5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 9,361 -
Prepayments and accrued income 3,429 939
VAT 590 -
13,380 939
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1,407 1,482
Bank loans and overdrafts 29 207
Corporation tax 8,349 1,299
VAT - 2,190
Directors' loan accounts 242 21,458
10,027 26,636
7. Share Capital
2026 2025
Allotted, called up but not fully paid £ £
1 Ordinary Shares of £ 1 each 1 1
1 Ordinary A shares of £ 1 each 1 1
2 2
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
2026 2025
£ £
Mrs Judith Milne 17,000 6,000
Mr Andrew Milne 500 500
9. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid 17,500 6,500
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10. Ultimate Controlling Party
The company's ultimate controlling party is Judith Milne by virtue of her ownership of 100% of the voting share capital in the company.
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