REGISTERED NUMBER: 05323409 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

AEGEAN BLUE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J Batty

REGISTERED OFFICE:

The Byre

2 Aynsome Mill Farm

Aynsome Lane

Cartmel

LA11 6HH

REGISTERED NUMBER:

05323409 (England and Wales)

ACCOUNTANTS:

Freemans Partnership LLP

Chartered Certified Accountants

Solar House

282 Chase Road

London

N14 6NZ

FIXED ASSETS

Tangible assets

4

237

316

Investments

5

193,146

170,941

193,383

171,257

CURRENT ASSETS

Debtors

6

50

-

Cash at bank and in hand

191,311

66,747

191,361

66,747

CREDITORS

Amounts falling due within one year

7

59,239

32,376

NET CURRENT ASSETS

132,122

34,371

TOTAL ASSETS LESS CURRENT LIABILITIES

325,505

205,628

PROVISIONS FOR LIABILITIES

8

7,788

5,652

NET ASSETS

317,717

199,976

CAPITAL AND RESERVES

Called up share capital

9

100

100

Fair value reserve

10

31,150

22,609

Retained earnings

286,467

177,267

SHAREHOLDERS' FUNDS

317,717

199,976

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

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

The director acknowledges his 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 director and authorised for issue on 21 October 2026 and were signed by:

Mr J Batty - Director

1.	STATUTORY INFORMATION

Aegean Blue Ltd 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents amounts derived from the provision of services to customers during the year, and is recognised at the date the service was provided.

Tangible fixed assets

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

Computer equipment

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 February 2025

and 31 January 2026

1,334

DEPRECIATION

At 1 February 2025

1,018

Charge for year

79

At 31 January 2026

1,097

NET BOOK VALUE

At 31 January 2026

237

At 31 January 2025

316

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 February 2025

170,941

Additions

59,726

Disposals

(48,198

)

Revaluations

10,677

At 31 January 2026

193,146

NET BOOK VALUE

At 31 January 2026

193,146

At 31 January 2025

170,941

Cost or valuation at 31 January 2026 is represented by:

Other

investments

£

Valuation in 2023

7,706

Valuation in 2024

8,335

Valuation in 2025

12,220

Valuation in 2026

10,677

Cost

154,208

193,146

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

50

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Tax

38,147

12,961

VAT

996

-

Directors' current accounts

19,616

18,935

Accrued expenses

480

480

59,239

32,376

8.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

£

Deferred tax

7,788

5,652

Deferred

tax

£

Balance at 1 February 2025

5,652

Provided during year

2,136

Balance at 31 January 2026

7,788

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Fair

value

reserve

£

At 1 February 2025

22,609

Fair value

8,541

At 31 January 2026

31,150