Blue Jacaranda Ltd Accounts






Blue Jacaranda Ltd

	Company No. 08324377
		Information for Filing with The Registrar
		31 December 2025

at	31 December 2025
Company No.		08324377	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	-	73

	Investments		6	73,224	73,224
				73,224	73,297
Current assets

	Debtors		7	-	5,221

	Cash at bank and in hand			27,028	22,125
				27,028	27,346
Creditors: Amount falling due within one year			8	-	(318)
Net current assets				27,028	27,028
Total assets less current liabilities				100,252	100,325




Net assets				100,252	100,325

Capital and reserves
	Called up share capital			100	100

	Revaluation reserve		10	23,224	23,224

	Profit and loss account		10	76,928	77,001

Total equity				100,252	100,325



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 2025 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 25 September 2026 and signed on its behalf by:
D. Wilkinson
Director
25 September 2026

for the year ended 31 December 2025

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:

Its trading address is:

1st Floor, Born & Co.

27 Lanherne House

Devonshire House

9 The Downs

1 Mayfair Place

London

W1J 8AJ

SW20 8JG

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

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.

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
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Taxation
		(a) Tax on profit on ordinary activities	2025
		The tax charge is made up as follows:	£
		UK corporation tax










		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025	2024
		14	£	£
		Profit on ordinary activities before tax	(73)	-

		Standard rate of corporation tax in the United Kingdom	19%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	(14)	-
		Expenses not deductible for tax purposes	14	-

5	Tangible fixed assets
			Plant and machinery	Total
			£	£
		Cost or revaluation
		At 1 January 2025	331	331



		Disposals	(331)	(331)
		At 31 December 2025	-	-
		Depreciation
		At 1 January 2025	258	258
		Charge for the year	73	73


		Disposals	(331)	(331)
		At 31 December 2025	-	-
		Net book values
		At 31 December 2025	-	-
		At 31 December 2024	73	73

6	Investments
			Other investments	Total
			£	£
		Cost or valuation
		At 1 January 2025	73,224	73,224



		At 31 December 2025	73,224	73,224
		Provisions/Impairment





		Net book values
		At 31 December 2025	73,224	73,224
		At 31 December 2024	73,224	73,224

7	Debtors
			2025	2024
			£	£


		Corporation tax recoverable	-	3,880

		VAT recoverable	-	940


		Prepayments and accrued income	-	401
			-	5,221

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







		Loans from directors	-	318


			-	318

Share Capital

Share capital comprises 100 £1 ordinary shares, allocated, called up and fully paid.

10	Reserves
			Revaluation Reserve	Total other reserves
			£	£
		At 1 January 2024	23,224	23,224



		At 31 December 2024 and 1 January 2025	23,224	23,224



		At 31 December 2025	23,224	23,224

		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.