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REGISTERED NUMBER: 03293060 (England and Wales)

















Blueberry Consultants Limited

Unaudited Financial Statements

for the Year Ended

28 February 2023






Blueberry Consultants Limited (Registered number: 03293060)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Blueberry Consultants Limited

Company Information
for the Year Ended 28 February 2023







DIRECTOR: M G Green





REGISTERED OFFICE: 204 Scott House
The Custard Factory
Gibb Street
Birmingham
West Midlands
B9 4AA





REGISTERED NUMBER: 03293060 (England and Wales)





ACCOUNTANTS: Moffat Gilbert
5 Clarendon Place
Leamington Spa
Warwickshire
CV32 5QL

Blueberry Consultants Limited (Registered number: 03293060)

Balance Sheet
28 February 2023

28.2.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 15,189 15,768
Investments 5 76 76
15,265 15,844

CURRENT ASSETS
Debtors 6 2,433,846 2,295,019
Cash at bank and in hand 364,971 137,313
2,798,817 2,432,332
CREDITORS
Amounts falling due within one year 7 659,261 575,665
NET CURRENT ASSETS 2,139,556 1,856,667
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,154,821

1,872,511

PROVISIONS FOR LIABILITIES 2,886 2,974
NET ASSETS 2,151,935 1,869,537

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 9 2,151,933 1,869,535
SHAREHOLDERS' FUNDS 2,151,935 1,869,537

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Blueberry Consultants Limited (Registered number: 03293060)

Balance Sheet - continued
28 February 2023


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 director and authorised for issue on 29 November 2023 and were signed by:





M G Green - Director


Blueberry Consultants Limited (Registered number: 03293060)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

Blueberry Consultants 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33.3% on cost
Fixtures and fittings - 10% on cost
Office equipment - 33.3% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Blueberry Consultants Limited (Registered number: 03293060)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Group accounts
The company has taken the option under Section 398 of the Companies Act 2006 not to prepare consolidated financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 57 (2022 - 26 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Computer and Office
equipment fittings equipment Totals
£    £    £    £   
COST
At 1 March 2022 41,775 10,085 32,089 83,949
Additions 4,554 650 113 5,317
Disposals (109 ) - - (109 )
At 28 February 2023 46,220 10,735 32,202 89,157
DEPRECIATION
At 1 March 2022 32,907 3,996 31,278 68,181
Charge for year 4,669 727 391 5,787
At 28 February 2023 37,576 4,723 31,669 73,968
NET BOOK VALUE
At 28 February 2023 8,644 6,012 533 15,189
At 28 February 2022 8,868 6,089 811 15,768

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 March 2022
and 28 February 2023 76
NET BOOK VALUE
At 28 February 2023 76
At 28 February 2022 76

Blueberry Consultants Limited (Registered number: 03293060)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

6. DEBTORS
28.2.23 28.2.22
£    £   
Amounts falling due within one year:
Trade debtors 366,325 435,737
Unbilled income 93,382 214,481
Other debtors - 4,410
Owed by subsidiary 1,888,381 1,521,052
Tax 77,250 106,387
Prepayments & accrued income 6,094 10,538
2,431,432 2,292,605

Amounts falling due after more than one year:
Other debtors 2,414 2,414

Aggregate amounts 2,433,846 2,295,019

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade creditors 23,609 59,629
Owed to associated company 87,998 69,374
Amounts owed to group undertakings 12,000 -
Social security and other taxes 138,714 130,486
Other creditors 12,089 11,772
Director's current account 238,940 197,156
Accrued expenses 89,052 59,608
Income received in advance 56,859 47,640
659,261 575,665

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28.2.23 28.2.22
value: £    £   
2 Ordinary £1 2 2

9. RESERVES
Retained
earnings
£   

At 1 March 2022 1,869,535
Profit for the year 347,398
Dividends (65,000 )
At 28 February 2023 2,151,933

Blueberry Consultants Limited (Registered number: 03293060)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

10. OTHER FINANCIAL COMMITMENTS

A fixed charge on a bank account owned by the company to the value of 3,260 Euros was registered at Companies House on 28th January 2021 in favour of National Westminster Bank PLC. This was in relation to a performance guarantee required by one of the company's customers.

Another one dated 3rd March 2022 for £95,000 to a director concerns a loan to the company and a third dated 22nd September 2022 for £87,000 concerns a loan from an associated company.