Registration number: 05935804

BLUCHER LIMITED

Contents

Company Information	1
Abridged Balance Sheet	2
Notes to the Unaudited Abridged Financial Statements	3 to 5

BLUCHER LIMITED

Company Information

Director

Luca Alessandro Albera

Registered office

Dept 3744 43 Owston Road Carcroft Doncaster England and Wales DN6 8DA

BLUCHER LIMITED

(Registration number: 05935804)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	As restated 2024 £
Fixed assets
Investment property	4	214,817	214,817
Current assets
Cash at bank and in hand		146	1,519
Creditors: Amounts falling due within one year		(130,014)	(130,230)
Net current liabilities		(129,868)	(128,711)
Total assets less current liabilities		84,949	86,106
Creditors: Amounts falling due after more than one year		(1,147)	(1,147)
Net assets		83,802	84,959
Capital and reserves
Called up share capital	5	1,217,650	1,217,650
Retained earnings		(1,133,848)	(1,132,691)
Shareholders' funds		83,802	84,959

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 29 October 2026
 

......................................... Luca Alessandro Albera Director

BLUCHER LIMITED

Notes to the Unaudited Abridged Financial Statements for the year ended 31 December 2025

1	General information

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

The address of its registered office is:
Dept 3744
43 Owston Road
Carcroft
Doncaster
DN6 8DA
England and Wales

These financial statements were authorised for issue by the director on 29 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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 financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

BLUCHER LIMITED

Notes to the Unaudited Abridged Financial Statements for the year ended 31 December 2025

Tax

The current income 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.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Investment properties

	2025 £
At 1 January	214,817
At 31 December	214,817

There has been no valuation of investment property by an independent valuer.

5	Share capital

Allotted, called up and fully paid shares

BLUCHER LIMITED

Notes to the Unaudited Abridged Financial Statements for the year ended 31 December 2025

	2025		2024
	No.	£	No.	£
Ordinary share capital of £1 each	1,217,650	1,217,650	1,217,650	1,217,650

6	Related party transactions

Loans to related parties

2025	Other related parties £	Total £
At start of period	94,689	94,689
At end of period	94,689	94,689

2024	Other related parties £	Total £
At start of period	158,167	158,167
Repaid	(63,478)	(63,478)
At end of period	94,689	94,689

Terms of loans to related parties

Shareholder’s loan, non-interest bearing.