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Company Registration No. 06853537 (England and Wales)
Blue Nectar Limited Unaudited accounts for the year ended 31 March 2024
Blue Nectar Limited Unaudited accounts Contents
Page
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Blue Nectar Limited Company Information for the year ended 31 March 2024
Director
Mr M J Grey
Company Number
06853537 (England and Wales)
Registered Office
The Shippon Broadwoodwidger Lifton Devon PL16 0JJ United Kingdom
Accountants
Net Accountancy Solutions Limited 35 Gripps Common Cotgrave Nottingham Nottinghamshire NG12 3TF
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Blue Nectar Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,281 
5,547 
Current assets
Debtors
3,360 
2,079 
Cash at bank and in hand
11,965 
13,003 
15,325 
15,082 
Creditors: amounts falling due within one year
(9,418)
(7,893)
Net current assets
5,907 
7,189 
Net assets
9,188 
12,736 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
9,187 
12,735 
Shareholders' funds
9,188 
12,736 
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 October 2024 and were signed on its behalf by
Mr M J Grey Director Company Registration No. 06853537
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Blue Nectar Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Blue Nectar Limited is a private company, limited by shares, registered in England and Wales, registration number 06853537. The registered office is The Shippon, Broadwoodwidger, Lifton, Devon, PL16 0JJ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2023
10,000 
At 31 March 2024
10,000 
Amortisation
At 1 April 2023
10,000 
At 31 March 2024
10,000 
Net book value
At 31 March 2024
- 
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Blue Nectar Limited Notes to the Accounts for the year ended 31 March 2024
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2023
44,931 
Additions
3,520 
At 31 March 2024
48,451 
Depreciation
At 1 April 2023
39,384 
Charge for the year
5,786 
At 31 March 2024
45,170 
Net book value
At 31 March 2024
3,281 
At 31 March 2023
5,547 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,360 
2,079 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
7,473 
4,328 
Loans from directors
(33)
1,482 
Accruals
1,978 
2,083 
9,418 
7,893 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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