Registration number: 11223428

Blue Ark Investments Limited

Contents

Abridged Balance Sheet	1
Notes to the Unaudited Abridged Financial Statements	2 to 4

Blue Ark Investments Limited

(Registration number: 11223428)
Abridged Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	331	663
Investment property	5	1,571,060	1,558,032
Other financial assets	6	1,984,164	1,456,345
		3,555,555	3,015,040
Current assets
Debtors		2,911	40,061
Cash at bank and in hand		173,259	58,045
		176,170	98,106
Creditors: Amounts falling due within one year		(1,712,961)	(1,608,772)
Net current liabilities		(1,536,791)	(1,510,666)
Total assets less current liabilities		2,018,764	1,504,374
Provisions for liabilities		(110,464)	(21,344)
Net assets		1,908,300	1,483,030
Capital and reserves
Called up share capital		100	100
Profit and loss account		1,908,200	1,482,930
Total equity		1,908,300	1,483,030

For the financial 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.

	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 13 October 2026
 

H C Pearce

Director

Blue Ark Investments Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The director has considered the financial position of the company in view of the results in the year ended 31 March 2026.

The company's ability to continue trading is reliant on the director, continuing to support the company through his directors' loan account. The director has agreed not to seek repayment of the amounts owed to him within 12 months of the date of the accounts where this would affect the company’s ability to trade.

The director has considered a period of 12 months from the date of approval of the financial statements and consider it appropriate to prepare the financial statements on the going concern basis.

Revenue recognition

Turnover comprises the fair value of the rental income and dividend and interest receipts from investments held in the ordinary course of the company’s activities.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Blue Ark Investments Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	25% Straight Line

Investment property

Investment property is carried at fair value. Gains are recognised in th profit and loss account. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Investments

Investments in equity shares where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in other comprehensive income. Investments in equity shares where fair value cannot be measured reliably are measured at cost less impairment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4	Tangible assets

	Total £
Cost or valuation
At 1 April 2025	1,327
At 31 March 2026	1,327
Depreciation
At 1 April 2025	664
Charge for the year	332
At 31 March 2026	996
Carrying amount
At 31 March 2026	331
At 31 March 2025	663

Blue Ark Investments Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

5	Investment properties

	2026 £
At 1 April 2025	1,558,032
Additions	13,028
At 31 March 2026	1,571,060

No fair value adjustment has been made due to the fact that the property is a commercial property where the valuation cannot be easily obtained and that the amount of the fair value adjustment may not justify the time and cost of obtaining a valuation.