REGISTERED NUMBER: 02658200 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

BLUERUN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Jeremy Austin Jones

John Alan Jones

Mrs Dee Mercedes Newman

REGISTERED OFFICE:

Unit 3 Wrights Yard

Top Road

Wimbish Green

Saffron Walden

Essex

CB10 2XJ

REGISTERED NUMBER:

02658200 (England and Wales)

ACCOUNTANTS:

Streets Hackett Griffey LLP

Accountants & Business Advisers

31 High Street

Haverhill

Suffolk

CB9 8AD

FIXED ASSETS

Tangible assets

4

14,184

17,372

CURRENT ASSETS

Stocks

15,000

15,000

Debtors

5

21,242

13,912

Cash at bank

29,138

60,238

65,380

89,150

CREDITORS

Amounts falling due within one year

6

102,926

101,267

NET CURRENT LIABILITIES

(37,546

)

(12,117

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(23,362

)

5,255

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(23,462

)

5,155

SHAREHOLDERS' FUNDS

(23,362

)

5,255

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2026 and were signed on its behalf by:

Jeremy Austin Jones - Director

John Alan Jones - Director

Mrs Dee Mercedes Newman - Director

1.	STATUTORY INFORMATION

Bluerun Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company has incurred a net loss during the year and has net liabilities at the balance sheet date. These conditions indicate the existence of a material uncertainty that may cast doubt on the company's ability to continue as a going concern. However, the directors are confident that the company will be restored to profitability within the next 12 months and, with the continued support of the directors, consider it appropriate to prepare the accounts on the basis that the company is a going concern.

Turnover

Turnover is the amount derived from ordinary activities, stated after trade discounts, other sales taxes and net of VAT.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

106,268

5,543

68,344

180,155

Additions

970

-

-

970

At 31 March 2026

107,238

5,543

68,344

181,125

DEPRECIATION

At 1 April 2025

99,191

4,331

59,261

162,783

Charge for year

1,584

303

2,271

4,158

At 31 March 2026

100,775

4,634

61,532

166,941

NET BOOK VALUE

At 31 March 2026

6,463

909

6,812

14,184

At 31 March 2025

7,077

1,212

9,083

17,372

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

9,922

2,900

Other debtors

11,320

11,012

21,242

13,912

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

13,016

-

Trade creditors

35,341

44,121

Taxation and social security

15,770

15,932

Other creditors

38,799

41,214

102,926

101,267

7.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank overdraft

13,016

-

Credit card

1,577

293

14,593

293

Bank borrowings are secured by a charge over the company's assets.