Blue Jacaranda Ltd Filleted Accounts Cover
Blue Jacaranda Ltd
Company No. 08324377
Information for Filing with The Registrar
31 December 2024
Blue Jacaranda Ltd Balance Sheet Registrar
at
31 December 2024
Company No.
08324377
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
7373
Investments
5
73,22473,224
73,29773,297
Current assets
Debtors
6
5,2215,221
Cash at bank and in hand
22,12522,125
27,34627,346
Creditors: Amount falling due within one year
7
(318)
(318)
Net current assets
27,02827,028
Total assets less current liabilities
100,325100,325
Net assets
100,325100,325
Capital and reserves
Called up share capital
100100
Revaluation reserve
9
23,22423,224
Profit and loss account
9
77,00177,001
Total equity
100,325100,325
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 December 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 08 September 2025 and signed on its behalf by:
D. Wilkinson
Director
08 September 2025
Blue Jacaranda Ltd Notes to the Accounts Registrar
for the year ended 31 December 2024
1
General information
Blue Jacaranda Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 08324377
Its registered office is:
1st Floor, Born & Co.
Devonshire House
1 Mayfair Place
London
W1J 8AJ
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Investments
Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.
Work in progress
Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
11
4
Tangible fixed assets
Plant and machinery
Total
£
£
Cost or revaluation
At 1 January 2024
331331
At 31 December 2024
331331
Depreciation
At 1 January 2024
258258
At 31 December 2024
258258
Net book values
At 31 December 2024
7373
At 31 December 2023
73
73
5
Investments
Other investments
Total
£
£
Cost or valuation
At 1 January 2024
73,224
73,224
At 31 December 2024
73,224
73,224
Provisions/Impairment
Net book values
At 31 December 2024
73,224
73,224
At 31 December 2023
73,224
73,224
6
Debtors
2024
2023
£
£
Corporation tax recoverable
3,8803,880
VAT recoverable
940940
Prepayments and accrued income
401401
5,2215,221
7
Creditors:
amounts falling due within one year
2024
2023
£
£
Loans from directors
318318
318318
8
Share Capital
Share capital comprises 100 £1 ordinary shares, allocated, called up and fully paid.
9
Reserves
Revaluation Reserve
Total other reserves
£
£
At 1 January 2023
23,224
23,224
At 31 December 2023 and 1 January 2024
23,224
23,224
At 31 December 2024
23,22423,224
The revaluation reserve reflects the revaluation of property other than investment properties.
The profit and loss account includes all current and prior period retained profits and losses.
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