In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bluer Solutions Limited for the year ended 31 March 2026, which comprise the income statement, statement of financial position and the notes to the financial statements 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 www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of Bluer Solutions Limited, as a body, in accordance with the terms of our engagement letter dated 15 September 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Bluer Solutions Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bluer Solutions Limited and its director for our work or for this report.

It is your duty to ensure that Bluer Solutions 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 Bluer Solutions Limited. You consider that Bluer Solutions 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 Bluer Solutions 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.

At no point during the year did the advances/credits to the director result in an overdrawn position.

The average number of persons, including directors, employed by the company during the year was as follows:

Bluer Solutions Limited is a private company limited by shares incorporated in England and Wales. The registered office is Allen House, 1 Westmead Road, Sutton, Surrey, SM1 4LA.

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true