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Company Registration No. 07625953 (England and Wales)
Aruba Blu Limited Unaudited accounts for the year ended 31 May 2024
Aruba Blu Limited Unaudited accounts Contents
Page
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Aruba Blu Limited Company Information for the year ended 31 May 2024
Directors
Leah Mary Brathwaite Nikolai Ambrosia Brathwaite
Company Number
07625953 (England and Wales)
Registered Office
16 West Road Quintrell Down Newquay, Cornwall TR84LD England
Accountants
Taxsense 203 West Street Fareham Hants PO16 0EN
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Aruba Blu Limited Accountants' report
Accountants' report to the board of directors of Aruba Blu Limited on the preparation of the unaudited statutory accounts for the year ended 31 May 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Aruba Blu Limited for the year ended 31 May 2024 as set out on pages 5 - 8 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 Aruba Blu Limited, 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 Aruba Blu Limited 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 Aruba Blu Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Aruba Blu Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Aruba Blu Limited. You consider that Aruba Blu Limited 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 Aruba Blu Limited. 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 5 December 2024
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Aruba Blu Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
235,866 
229,731 
Investments
4 
4 
235,870 
229,735 
Current assets
Inventories
10,671 
10,671 
Debtors
2,143 
10,556 
Cash at bank and in hand
168,342 
167,682 
181,156 
188,909 
Creditors: amounts falling due within one year
(161,791)
(107,030)
Net current assets
19,365 
81,879 
Total assets less current liabilities
255,235 
311,614 
Creditors: amounts falling due after more than one year
(14,265)
(21,126)
Provisions for liabilities
Deferred tax
- 
(4,440)
Net assets
240,970 
286,048 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
240,968 
286,046 
Shareholders' funds
240,970 
286,048 
For the year ending 31 May 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 directors acknowledge their 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 of Directors and authorised for issue on 5 December 2024 and were signed on its behalf by
Nikolai Ambrosia Brathwaite Director Company Registration No. 07625953
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Aruba Blu Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Aruba Blu Limited is a private company, limited by shares, registered in England and Wales, registration number 07625953. The registered office is 16 West Road Quintrell Down, Newquay, Cornwall, TR84LD, 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.
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:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
Fixtures & fittings
20% reducing balance
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. 5 Year
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 sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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Aruba Blu Limited Notes to the Accounts for the year ended 31 May 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2023
24,664 
At 31 May 2024
24,664 
Amortisation
At 1 June 2023
24,664 
At 31 May 2024
24,664 
Net book value
At 31 May 2024
- 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 June 2023
206,364 
20,286 
19,495 
23,239 
269,384 
Additions
10,808 
- 
- 
- 
10,808 
At 31 May 2024
217,172 
20,286 
19,495 
23,239 
280,192 
Depreciation
At 1 June 2023
- 
12,307 
14,555 
12,791 
39,653 
Charge for the year
- 
1,596 
988 
2,089 
4,673 
At 31 May 2024
- 
13,903 
15,543 
14,880 
44,326 
Net book value
At 31 May 2024
217,172 
6,383 
3,952 
8,359 
235,866 
At 31 May 2023
206,364 
7,979 
4,940 
10,448 
229,731 
6
Investments
Other investments 
£ 
Valuation at 1 June 2023
4 
Valuation at 31 May 2024
4 
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
2,143 
10,556 
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Aruba Blu Limited Notes to the Accounts for the year ended 31 May 2024
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
47,532 
23,416 
VAT
13,614 
29,775 
Trade creditors
4,570 
5,534 
Amounts owed to group undertakings and other participating interests
70,394 
783 
Taxes and social security
7,893 
33,765 
Other creditors
13,194 
6,531 
Accruals
4,594 
7,226 
161,791 
107,030 
9
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
14,265 
21,126 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Leah Mary Brathwaite
Directors Loan Accounts
4,247 
(4,247)
- 
- 
Nikolai Ambrosia Brathwaite
Directors Loan Accounts
4,408 
(5,767)
(1,359)
- 
8,655 
(10,014)
(1,359)
- 
11
Average number of employees
During the year the average number of employees was 13 (2023: 13).
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