REGISTERED NUMBER: 11994204 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Atlantic Blue Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D P Fielding

P C Fielding

SECRETARY:

Mrs D J Fielding

REGISTERED OFFICE:

Croft House Croft Close

Laughton

Sheffield

S25 1YS

REGISTERED NUMBER:

11994204 (England and Wales)

ACCOUNTANTS:

Parkins Accountants Ltd

T/A, Parkins, Chartered Accountants

Moor Park House

Bawtry Rd

Wickersley

Rotherham

South Yorkshire

S66 2BL

FIXED ASSETS

Tangible assets

4

28,000

35,000

Investments

5

204

204

Investment property

6

1,065,226

1,065,226

1,093,430

1,100,430

CURRENT ASSETS

Debtors

7

191,899

307,142

Cash at bank

266,203

418,056

458,102

725,198

CREDITORS

Amounts falling due within one year

8

215,973

432,308

NET CURRENT ASSETS

242,129

292,890

TOTAL ASSETS LESS CURRENT LIABILITIES

1,335,559

1,393,320

PROVISIONS FOR LIABILITIES

129,388

131,150

NET ASSETS

1,206,171

1,262,170

CAPITAL AND RESERVES

Called up share capital

104

104

Other reserves

373,589

373,589

Retained earnings

832,478

888,477

1,206,171

1,262,170

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 27 July 2026 and were signed on its behalf by:

D P Fielding - Director

1.	STATUTORY INFORMATION

Atlantic Blue Holdings 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 March 2025

and 28 February 2026

35,000

DEPRECIATION

Charge for year

7,000

At 28 February 2026

7,000

NET BOOK VALUE

At 28 February 2026

28,000

At 28 February 2025

35,000

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 March 2025

and 28 February 2026

204

NET BOOK VALUE

At 28 February 2026

204

At 28 February 2025

204

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

and 28 February 2026

1,065,226

NET BOOK VALUE

At 28 February 2026

1,065,226

At 28 February 2025

1,065,226

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,086

-

Amounts owed by group undertakings

141,914

247,414

Amounts owed by participating interests

48,899

48,899

Other debtors

-

10,829

191,899

307,142

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

6,349

222,200

Other creditors

209,624

210,108

215,973

432,308

9.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party within the company.