Magnetic flux \( \Phi \) through area \( ds \) is given by:
\[
\Phi = B\, ds \cos \theta,
\]
where \( \theta \) is the angle between \( B \) and the area vector \( \mathbf{ds} \). If \( B \) is perpendicular to \( \mathbf{ds} \), then \( \theta = 90^\circ \), so:
\[
\Phi = B\, ds \cos 90^\circ = 0.
\]