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ACCOUNTANTS' REPORT TO THE MEMBERS ON THE UNAUDITED ACCOUNTS

OF BLUE MARLINE INDUSTRIES LLP, FOR THE YEAR ENDED 31/01/2026

In order to assist you to fulfill your duties under the Companies Act 2006 as applied to LLP's, we have prepared for your approval the accounts of BLUE MARLINE INDUSTRIES LLP for the year ended 31/01/2026 as set out on pages 5 to 9 from the entity's accounting records and from information and explanations you have given us.

As a practising member of the , we are subject to its ethical and other professional requirements which are detailed on their website.

This report is made solely to the members of BLUE MARLINE INDUSTRIES LLP, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of BLUE MARLINE INDUSTRIES LLP and state those matters that we have agreed to state to the Board of Directors of BLUE MARLINE INDUSTRIES LLP, as a body, in this report, in accordance with the requirements of the as detailed on their website. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BLUE MARLINE INDUSTRIES LLP and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that BLUE MARLINE INDUSTRIES LLP has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profitability of BLUE MARLINE INDUSTRIES LLP. You consider that BLUE MARLINE INDUSTRIES LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of BLUE MARLINE INDUSTRIES LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.


ACCOUNTS
FOR THE YEAR ENDED 31/01/2026





DESIGNATED MEMBERS
GEMINI CORP.
HENDERSON CORP.


REGISTERED OFFICE
2nd Floor, College House 17 King Edwards
London
HA4 7AE


COMPANY NUMBER
OC430330


CONTENTS



		Page

Report of the Members		3


Report of the Accountants		4

Profit and Loss Account		5

Balance Sheet		6

Notes to the Accounts		7


The following do not form part of the statutory financial statements:


Trading and Profit and Loss Account		10

Profit and Loss Account Summaries		-

Capital Accounts		10

Current Accounts		10


MEMBERS' REPORT
FOR THE YEAR ENDED 31/01/2026


The members present their report and accounts for the year ended 31/01/2026


PRINCIPAL ACTIVITIES

The principal activity of the LLP in the year under review was investments .


RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £(1,416,368) (2025 £22,598).

DRAWINGS POLICY

The LLP operates a drawings policy which has regard to a cautious estimate of expected profits. Drawings are restricted to prudent levels, taking into account working capital performance, until the results for the year and individual members' allocations have been determined.


This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.

This report was approved on behalf of the members on 29/10/2026




GEMINI CORP.
Designated member


PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED31/01/2026


	Notes	2026	2025
		£	£



Administrative expenses		(2,058,190)	(835,673)
OPERATING LOSS		(2,058,190)	(835,673)

Interest receivable and similar income		761,398	998,187
Interest payable and similar charges		(119,576)	(139,916)
(LOSS) / PROFIT FOR THE FINANCIALYEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS		(1,416,368)	22,598


BALANCE SHEET AT 31/01/2026

			2026		2025
	Notes		£		£

FIXED ASSETS


CURRENT ASSETS

Debtors	5	7,741,556		13,870,325
Investments	6	16,455,925		5,950,194
Cash at bank and in hand		5,559,900		10,495,242
		29,757,381		30,315,761
NET CURRENT ASSETS			29,757,381		30,315,761

TOTAL ASSETS LESS CURRENT LIABILITIES			29,757,381		30,315,761


CREDITORS: Amounts falling due after more than oneyear	8		28,142,303		27,284,315
NET ASSETS ATTRIBUTABLE TO MEMBERS			1,615,078		3,031,446

LOANS AND OTHER DEBTS DUE TO MEMBERS	9		1,614,778		3,031,146
MEMBERS ' OTHER INTERESTS
Capital accounts	11		300		300
			1,615,078		3,031,446

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members	9		1,614,778		3,031,146
Members' other interests	11		300		300
			1,615,078		3,031,446
For the year ending 31/01/2026 the LLP was entitled to exemption under section 477 of the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.


Approved by the members on 29/10/2026 and signed on their behalf by



.............................
GEMINI CORP.
Designated Member


Registered number: OC430330






BLUE MARLINE INDUSTRIES LLP


ACCOUNTS

FOR THE YEAR ENDED 31/01/2026




1b. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.




1c. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.




2. INFORMATION IN RELATION TO MEMBERS	2026	2025

The average number of members during the year was	2	2




3. OPERATING PROFIT
	2026	2025
	£	£
Operating Profit is stated after charging:




5. DEBTORS	2026	2025
	£	£

Amounts falling due within one year:
Other Debtors	7,741,556	13,870,325
	7,741,556	13,870,325




6. CURRENT ASSET INVESTMENTS
	2026	2025
	£	£
Listed investments - UK Government Securities	16,455,925	5,950,194
	16,455,925	5,950,194




7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2026	2025
	£	£




8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2026	2025
	£	£
Other creditors	28,142,303	27,284,315
	28,142,303	27,284,315


Included in other creditors are:
Taxation and social security amounts totalling	1,734,004	-




9. LOANS AND OTHER DEBTS DUE TO MEMBERS	2026	2025
	£	£
Amounts due to members	1,614,778	3,031,146

The loans and debts due to members rank equally with debts due to ordinary creditors in a winding up.




4. EMPLOYEES

	2026	2025
	No.	No.
Average number of employees	-	-




11. CAPITAL ACCOUNTS

	GEMINI CORP.	HENDERSON CORP.	Total
	£	£	£

At 01/02/2025	150	150	300
At 31/01/2026	150	150	300




12. MEMBERS' CURRENT ACCOUNTS

	GEMINI CORP.	HENDERSON CORP.	Total
	£	£	£

At 01/02/2025	1,515,573	1,515,573	3,031,146
	1,515,573	1,515,573	3,031,146
Share of loss	708,184	708,184	1,416,368
At 31/01/2026	807,389	807,389	1,614,778




10. MEMBERS INTERESTS

	Members' capital (classified as equity)	Revaluation Reserve	Reserves	Total	Loans and other debts due to/(from) members	Total
	£	£	£	£	£	£
Amount due to members		-		-	3,031,146
Balance at 01/02/2025	300	-	-	300	3,031,146	3,031,446
Profit for the financial year available for discretionary division among members			(1,416,368)	(1,416,368)	-	(1,416,368)
Members' interests after profit for the year	300		(1,416,368)	(1,416,068)	3,031,146	1,615,078
Other divisions of profit			1,416,368	1,416,368	(1,416,368)
Amount due to members					1,614,778
Balance at 31/01/2026	300	-		300	1,614,778	1,615,078