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REGISTERED NUMBER: 05392530 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Blue Moth Ltd

Blue Moth Ltd (Registered number: 05392530)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Blue Moth Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Mr J G Butler
Mrs H R Butler





SECRETARY: Mrs H R Butler





REGISTERED OFFICE: 132A Bournemouth Road
Chandlers Ford
Eastleigh
Hampshire
SO53 3AL





REGISTERED NUMBER: 05392530 (England and Wales)





ACCOUNTANTS: Northover & Co Accountants Ltd
132A Bournemouth Road
Chandler's Ford
Eastleigh
Hampshire
SO53 3AL

Blue Moth Ltd (Registered number: 05392530)

Abridged Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 436 980

CURRENT ASSETS
Debtors 1,461 535
Cash at bank 36,141 51,363
37,602 51,898
CREDITORS
Amounts falling due within one year 15,324 19,088
NET CURRENT ASSETS 22,278 32,810
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,714

33,790

PROVISIONS FOR LIABILITIES 5 83 186
NET ASSETS 22,631 33,604

CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings 22,531 33,504
SHAREHOLDERS' FUNDS 22,631 33,604

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

Blue Moth Ltd (Registered number: 05392530)

Abridged Balance Sheet - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 4 October 2023 and were signed on its behalf by:





Mr J G Butler - Director


Blue Moth Ltd (Registered number: 05392530)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Blue Moth 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Office equipment - 25% on cost

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.

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 2 (2022 - 2 ) .

Blue Moth Ltd (Registered number: 05392530)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2022 16,458
Additions 117
At 31 March 2023 16,575
DEPRECIATION
At 1 April 2022 15,478
Charge for year 661
At 31 March 2023 16,139
NET BOOK VALUE
At 31 March 2023 436
At 31 March 2022 980

5. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 83 186

Deferred
tax
£   
Balance at 1 April 2022 186
Credit to Income Statement during year (103 )
Balance at 31 March 2023 83

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
55 Ordinary A shares £1 55 55
45 Ordinary B shares £1 45 45
100 100

Blue Moth Ltd (Registered number: 05392530)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

2023 2022
£    £   
Mr J G Butler
Balance outstanding at start of year 57 163
Amounts advanced 973 57
Amounts repaid (57 ) (163 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 973 57