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Company Registration No. 12090968 (England and Wales)
Blue butterflies VA Ltd Unaudited accounts for the year ended 31 July 2024
Blue butterflies VA Ltd Unaudited accounts Contents
Page
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Blue butterflies VA Ltd Company Information for the year ended 31 July 2024
Director
Jessica White
Company Number
12090968 (England and Wales)
Registered Office
127 BLACK EAGLE DRIVE NORTHFLEET GRAVESEND DA11 9AZ ENGLAND
Accountants
Taxsense 203 West Street Fareham Hants PO16 0EN
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Blue butterflies VA Ltd Accountants' report
Accountants' report to the director of Blue butterflies VA Ltd on the preparation of the unaudited statutory accounts for the year ended 31 July 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Blue butterflies VA Ltd for the year ended 31 July 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Blue butterflies VA Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Blue butterflies VA Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blue butterflies VA Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Blue butterflies VA Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Blue butterflies VA Ltd. You consider that Blue butterflies VA Ltd 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 butterflies VA Ltd. 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.
Taxsense 203 West Street Fareham Hants PO16 0EN 20 September 2024
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Blue butterflies VA Ltd Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
315 
Current assets
Debtors
157 
360 
Cash at bank and in hand
10,558 
10,646 
10,715 
11,006 
Creditors: amounts falling due within one year
(8,389)
(8,527)
Net current assets
2,326 
2,479 
Net assets
2,326 
2,794 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
2,325 
2,793 
Shareholders' funds
2,326 
2,794 
For the year ending 31 July 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 her 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 20 September 2024 and were signed on its behalf by
Jessica White Director Company Registration No. 12090968
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Blue butterflies VA Ltd Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
Blue butterflies VA Ltd is a private company, limited by shares, registered in England and Wales, registration number 12090968. The registered office is 127 BLACK EAGLE DRIVE, NORTHFLEET, GRAVESEND, DA11 9AZ, ENGLAND.
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:
Computer equipment
25% on reducing balance
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 August 2023
629 
Disposals
(629)
At 31 July 2024
- 
Depreciation
At 1 August 2023
314 
On disposals
(314)
At 31 July 2024
- 
Net book value
At 31 July 2024
- 
At 31 July 2023
315 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
360 
Other debtors
157 
- 
157 
360 
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Blue butterflies VA Ltd Notes to the Accounts for the year ended 31 July 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
6,361 
6,197 
Taxes and social security
1,123 
1,123 
Loans from directors
- 
682 
Accruals
905 
525 
8,389 
8,527 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Jessica White
Directors Loan Account
(682)
(116)
(955)
157 
(682)
(116)
(955)
157 
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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