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REGISTERED NUMBER: 06006815 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

FOR

BLUE STRAWBERRY GROUP LIMITED

BLUE STRAWBERRY GROUP LIMITED (REGISTERED NUMBER: 06006815)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BLUE STRAWBERRY GROUP LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2021







DIRECTORS: Mrs J Browner
Mrs T Mayhew
Mrs D M Watson
Mr S Jenkins





SECRETARY: Mrs D M Watson





REGISTERED OFFICE: Opb House
26-28 Sidney Road
London
SW9 0TS





REGISTERED NUMBER: 06006815 (England and Wales)





ACCOUNTANTS: x5 Xeinadin Group
2 Upperton Gardens
Eastbourne
East Sussex
BN21 2AH

BLUE STRAWBERRY GROUP LIMITED (REGISTERED NUMBER: 06006815)

BALANCE SHEET
31 DECEMBER 2021

2021 2020
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,068,381 1,068,381
Tangible assets 5 201,011 226,453
Investments 6 5,000 -
1,274,392 1,294,834

CURRENT ASSETS
Stocks 7 29,060 20,308
Debtors 8 1,222,756 377,158
Cash at bank and in hand 80,355 378,908
1,332,171 776,374
CREDITORS
Amounts falling due within one year 9 1,490,367 602,121
NET CURRENT (LIABILITIES)/ASSETS (158,196 ) 174,253
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,116,196

1,469,087

CREDITORS
Amounts falling due after more than one
year

10

237,500

257,326
NET ASSETS 878,696 1,211,761

CAPITAL AND RESERVES
Called up share capital 1,200 1,200
Share premium 11 966,600 966,600
Retained earnings 11 (89,104 ) 243,961
SHAREHOLDERS' FUNDS 878,696 1,211,761

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 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 STRAWBERRY GROUP LIMITED (REGISTERED NUMBER: 06006815)

BALANCE SHEET - continued
31 DECEMBER 2021


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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

The financial statements were approved by the Board of Directors and authorised for issue on 12 September 2022 and were signed on its behalf by:





Mrs D M Watson - Director


BLUE STRAWBERRY GROUP LIMITED (REGISTERED NUMBER: 06006815)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

1. STATUTORY INFORMATION

Blue Strawberry Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Goodwill
Goodwill is the amount paid in connection with the acquisition of two businesses in 2008. The Directors do not believe it is necessary to amortise the goodwill, and they accept that this accounting treatment does not comply with FRS102.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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
The directors choose not to provide for Deferred Tax as they believe it is not relevant to the company. They accept this does not comply with the accounting standards in FRS 102.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 78 (2020 - 78 ) .

BLUE STRAWBERRY GROUP LIMITED (REGISTERED NUMBER: 06006815)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2021

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2021
and 31 December 2021 1,068,381
NET BOOK VALUE
At 31 December 2021 1,068,381
At 31 December 2020 1,068,381

5. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 January 2021 38,816 200,704 180,097 180,988 600,605
Additions - 19,723 - - 19,723
Disposals - - - (30,416 ) (30,416 )
At 31 December 2021 38,816 220,427 180,097 150,572 589,912
DEPRECIATION
At 1 January 2021 - 124,975 121,435 127,742 374,152
Charge for year - 20,819 8,889 12,595 42,303
Eliminated on disposal - - - (27,554 ) (27,554 )
At 31 December 2021 - 145,794 130,324 112,783 388,901
NET BOOK VALUE
At 31 December 2021 38,816 74,633 49,773 37,789 201,011
At 31 December 2020 38,816 75,729 58,662 53,246 226,453

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
Additions 5,000
At 31 December 2021 5,000
NET BOOK VALUE
At 31 December 2021 5,000

7. STOCKS
2021 2020
£    £   
Stock of food & drink 29,060 20,308

BLUE STRAWBERRY GROUP LIMITED (REGISTERED NUMBER: 06006815)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2021

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade debtors 1,201,038 320,283
Other debtors 14,871 50,635
Directors' current accounts 5,083 5,083
Prepayments 1,764 1,157
1,222,756 377,158

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Bank loans and overdrafts 223,177 -
Hire purchase contracts 7,326 15,002
Trade creditors 613,840 121,567
Social security and other taxes 92,067 45,738
VAT 345,859 227,280
Other creditors - Deposits in
advance 86,296 158,543
Pension fund 20,002 4,016
Company credit card 17,300 12,819
Accrued expenses 84,500 17,156
1,490,367 602,121

10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2021 2020
£    £   
CBILS Loan 237,500 250,000
Hire purchase contracts - 7,326
237,500 257,326

11. RESERVES
Retained Share
earnings premium Totals
£    £    £   

At 1 January 2021 243,961 966,600 1,210,561
Deficit for the year (333,065 ) (333,065 )
At 31 December 2021 (89,104 ) 966,600 877,496

12. ULTIMATE CONTROLLING PARTY

The company is controlled by its directors by virtue of their beneficial interests in the entire issued share capital of the company.