Bluebell Woods UK Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04675542

Bluebell Woods UK Ltd

Filleted Unaudited Financial Statements

For the year ended

31 March 2026

Bluebell Woods UK Ltd

Financial Statements

Year ended 31 March 2026

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

Bluebell Woods UK Ltd

Officers and Professional Advisers

The board of directors	Mrs L Ring
	Mrs S Docherty

Company secretary	Mrs L Ring & Mrs S Docherty

Registered office	20 Chamberlain Street
	Wells
	Somerset
	United Kingdom
	BA5 2PF

Accountants	Chalmers HB Ltd
	Chartered accountants
	20 Chamberlain Street
	Wells
	Somerset BA5 2PF

Bluebell Woods UK Ltd

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		131,056	138,358

Current assets

Debtors	6	9,665	10,008
Cash at bank and in hand		8,409	9,367
		--------	--------
		18,074	19,375

Creditors: amounts falling due within one year	7	15,076		15,009
		--------		--------
Net current assets			2,998	4,366
			---------	---------
Total assets less current liabilities			134,054	142,724

Creditors: amounts falling due after more than one year	8	124,113	123,807
		---------	---------
Net assets		9,941	18,917
		---------	---------

Capital and reserves

Called up share capital	4	4
Profit and loss account	9,937	18,913
	-------	--------
Shareholders funds	9,941	18,917
	-------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- 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 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Bluebell Woods UK Ltd

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 26 September 2026 , and are signed on behalf of the board by:

Mrs L Ring	Mrs S Docherty
Director	Director

Company registration number: 04675542

Bluebell Woods UK Ltd

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 20 Chamberlain Street, Wells, Somerset, BA5 2PF, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	on a straight line basis over 50 years
Fixtures and fittings	-	15% reducing balance
Computer equipment	-	15% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Tangible assets

	Freehold property	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 April 2025	213,267	5,149	9,906	228,322
Disposals	–	–	( 9,906)	( 9,906)
	---------	-------	-------	---------
At 31 March 2026	213,267	5,149	–	218,416
	---------	-------	-------	---------
Depreciation
At 1 April 2025	78,468	4,534	6,962	89,964
Charge for the year	4,265	93	–	4,358
Disposals	–	–	( 6,962)	( 6,962)
	---------	-------	-------	---------
At 31 March 2026	82,733	4,627	–	87,360
	---------	-------	-------	---------
Carrying amount
At 31 March 2026	130,534	522	–	131,056
	---------	-------	-------	---------
At 31 March 2025	134,799	615	2,944	138,358
	---------	-------	-------	---------

6. Debtors

	2026	2025
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	9,446	9,446
Other debtors	219	562
	-------	--------
	9,665	10,008
	-------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Other creditors	15,076	15,009
	--------	--------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	124,113	123,807
	---------	---------