REGISTERED NUMBER: 06721924 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

BLUEWHALE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

E Avgousti

Mrs N Avgousti

SECRETARY:

Mrs N Avgousti

REGISTERED OFFICE:

573 Chester Road

Sutton Coldfield

West Midlands

B73 5HU

REGISTERED NUMBER:

06721924 (England and Wales)

ACCOUNTANTS:

A K Papadamou & Co

Accountants & Tax Advisors

573 Chester Road

Sutton Coldfield

West Midlands

B73 5HU

BANKERS:

Lloyds Bank

Stokewell Gate

Mansfield

Nottinghamshire

NG18 1JZ

FIXED ASSETS

Tangible assets

4

36,378

18,885

CURRENT ASSETS

Stocks

10,913

10,754

Debtors

5

1,931

1,889

Cash at bank and in hand

143,112

136,057

155,956

148,700

CREDITORS

Amounts falling due within one year

6

57,281

61,667

NET CURRENT ASSETS

98,675

87,033

TOTAL ASSETS LESS CURRENT LIABILITIES

135,053

105,918

CREDITORS

Amounts falling due after more than one year

7

16,720

4,167

NET ASSETS

118,333

101,751

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

117,333

100,751

SHAREHOLDERS' FUNDS

118,333

101,751

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 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 29 October 2026 and were signed on its behalf by:

Mrs N Avgousti - Director

1.	STATUTORY INFORMATION

Bluewhale 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 represents net sales of goods, excluding value added tax.

Tangible fixed assets

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

Improvements to property

-

in accordance with the property

Fixtures and fittings

-

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.

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 14 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

fittings

Totals

£

£

£

COST

At 1 February 2025

5,948

60,266

66,214

Additions

-

34,288

34,288

Disposals

-

(17,500

)

(17,500

)

At 31 January 2026

5,948

77,054

83,002

DEPRECIATION

At 1 February 2025

2,156

45,173

47,329

Charge for year

297

10,961

11,258

Eliminated on disposal

-

(11,963

)

(11,963

)

At 31 January 2026

2,453

44,171

46,624

NET BOOK VALUE

At 31 January 2026

3,495

32,883

36,378

At 31 January 2025

3,792

15,093

18,885

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,931

1,889

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

4,180

-

Trade creditors

383

4,850

Taxation and social security

33,952

31,373

Other creditors

18,766

25,444

57,281

61,667

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

16,720

-

Other creditors

-

4,167

16,720

4,167