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REGISTERED NUMBER: 05392530 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Blue Moth Ltd

Blue Moth Ltd (Registered number: 05392530)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Abridged Balance Sheet 1

Notes to the Financial Statements 3


Blue Moth Ltd (Registered number: 05392530)

Abridged Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 1,039

CURRENT ASSETS
Debtors - 315
Cash at bank 38,688 33,182
38,688 33,497
CREDITORS
Amounts falling due within one year 16,070 20,395
NET CURRENT ASSETS 22,618 13,102
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,618

14,141

PROVISIONS FOR LIABILITIES 5 - 197
NET ASSETS 22,618 13,944

CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings 22,518 13,844
SHAREHOLDERS' FUNDS 22,618 13,944

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 2025


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 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 June 2025 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 2025

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 are as below:

Registered number: 05392530

Registered office: 132A Bournemouth Road
Chandlers Ford
Eastleigh
Hampshire
SO53 3AL

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 Statement of Income and Retained Earnings, 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.

Blue Moth Ltd (Registered number: 05392530)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024 17,667
Disposals (17,667 )
At 31 March 2025 -
DEPRECIATION
At 1 April 2024 16,628
Eliminated on disposal (16,628 )
At 31 March 2025 -
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 1,039

5. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax - 197

Deferred
tax
£   
Balance at 1 April 2024 197
movement in year (197 )
Balance at 31 March 2025 -

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
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 2025

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
Mr J G Butler
Balance outstanding at start of year - 973
Amounts repaid - (973 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -