Blue Leaf Projects Limited - Filleted accounts

Registered number

10023340

Blue Leaf Projects Limited

Filleted Accounts

28 February 2025

Blue Leaf Projects Limited
Registered number:		10023340
Balance Sheet
as at 28 February 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		560			747

Current assets
Debtors	4	266,063			234,429
Cash at bank and in hand		12,040			7,002
		278,103			241,431

Creditors: amounts falling due within one year	5	(266,794)			(231,647)

Net current assets			11,309			9,784

Total assets less current liabilities			11,869			10,531

Creditors: amounts falling due after more than one year	6		(9,589)			(10,240)



Net assets			2,280			291

Capital and reserves
Called up share capital			200			200
Revaluation reserve	7		30			30
Profit and loss account			2,050			61

Shareholders' funds			2,280			291

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Edward Bizzey
Director
Approved by the board on 13 July 2025

Blue Leaf Projects Limited
Notes to the Accounts
for the year ended 28 February 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		3


3	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 March 2024							4,237
	At 28 February 2025							4,237

	Depreciation
	At 1 March 2024							3,490
	Charge for the year							187
	At 28 February 2025							3,677

	Net book value
	At 28 February 2025							560
	At 29 February 2024							747


4	Debtors					2025		2024
£							£

	Trade debtors					3,296		-
	Other debtors					262,767		234,429
						266,063		234,429


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					7,014		7,014
	Trade creditors					10,889		17,797
	Taxation and social security costs					170,676		129,620
	Other creditors					78,215		77,216
						266,794		231,647


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					9,589		10,240


7	Revaluation reserve					2025		2024
£							£

	At 1 March 2024					30		30

	At 28 February 2025					30		30


8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Edward Bizzey
	Interest at official rate	185,319		76,998		-		262,317

		185,319		76,998		-		262,317


9	Other information

	Blue Leaf Projects Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Brewery House
	High Street
	Twyford
	Winchester
	SO21 1RG