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REGISTERED NUMBER: 08564025 (England and Wales)

















Blueberry Systems Ltd

Unaudited Financial Statements

for the Year Ended

28 February 2023






Blueberry Systems Ltd (Registered number: 08564025)






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 Systems Ltd

Company Information
for the Year Ended 28 February 2023







DIRECTORS: M G Green
J N Peerwala
C J Bevan





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





REGISTERED NUMBER: 08564025 (England and Wales)





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

Blueberry Systems Ltd (Registered number: 08564025)

Balance Sheet
28 February 2023

28.2.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 15,758 18,267
Investments 5 100 100
15,858 18,367

CURRENT ASSETS
Debtors 6 675,189 819,295
Cash at bank 64,478 13,448
739,667 832,743
CREDITORS
Amounts falling due within one year 7 2,260,409 1,752,838
NET CURRENT LIABILITIES (1,520,742 ) (920,095 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,504,884

)

(901,728

)

PROVISIONS FOR LIABILITIES - 3,471
NET LIABILITIES (1,504,884 ) (905,199 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 (1,504,984 ) (905,299 )
SHAREHOLDERS' FUNDS (1,504,884 ) (905,199 )

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 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.

Blueberry Systems Ltd (Registered number: 08564025)

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 Board of Directors and authorised for issue on 29 November 2023 and were signed on its behalf by:





M G Green - Director


Blueberry Systems Ltd (Registered number: 08564025)

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

1. STATUTORY INFORMATION

Blueberry Systems Ltd 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.

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 66 (2022 - 18 ) .

Blueberry Systems Ltd (Registered number: 08564025)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Office and Computer
equipment fittings equipment Totals
£    £    £    £   
COST
At 1 March 2022 1,137 20,292 33,334 54,763
Additions 414 - 4,105 4,519
At 28 February 2023 1,551 20,292 37,439 59,282
DEPRECIATION
At 1 March 2022 70 9,069 27,357 36,496
Charge for year 175 1,935 4,918 7,028
At 28 February 2023 245 11,004 32,275 43,524
NET BOOK VALUE
At 28 February 2023 1,306 9,288 5,164 15,758
At 28 February 2022 1,067 11,223 5,977 18,267

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 March 2022
and 28 February 2023 100
NET BOOK VALUE
At 28 February 2023 100
At 28 February 2022 100

6. DEBTORS
28.2.23 28.2.22
£    £   
Amounts falling due within one year:
Trade debtors 399,665 544,361
Unbilled income 39,012 15,755
Amount owed from subsidiary 1,348 -
Other debtors 146 -
Director's current account 43,946 43,097
Tax 175,232 195,122
Prepayments 10,215 15,335
669,564 813,670

Blueberry Systems Ltd (Registered number: 08564025)

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

6. DEBTORS - continued
28.2.23 28.2.22
£    £   
Amounts falling due after more than one year:
Other debtors 5,625 5,625

Aggregate amounts 675,189 819,295

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade creditors 5,505 1,434
Social security and other taxes 17,558 21,833
VAT 57,163 31,122
Other creditors 2,646 3,375
Owed to parent company 1,861,891 1,521,052
Owed to associated company 18,265 154
Accrued expenses 86,240 43,942
Income received in advance 211,141 129,926
2,260,409 1,752,838

The parent company, Blueberry Consultants Ltd , continues to support the company and does not seek repayment of its current account balance in the immediate future.

8. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 28.2.23 28.2.22
value: £    £   
755 A Ordinary shares £0.10 75 75
245 B Ordinary shares £0.10 25 25
100 100

9. RESERVES
Retained
earnings
£   

At 1 March 2022 (905,299 )
Deficit for the year (599,685 )
At 28 February 2023 (1,504,984 )

Blueberry Systems Ltd (Registered number: 08564025)

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

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2023 and 28 February 2022:

28.2.23 28.2.22
£    £   
D W Lee
Balance outstanding at start of year 43,097 42,034
Amounts advanced 849 1,063
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 43,946 43,097

Monthly interest of 2% per annum has been accrued in the accounts on the loan to the director.
The loan was repaid within 9 months of the year end.