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Company Registration No. 04379194 (England and Wales)
Blueberry Creative Consultants Ltd Report of the Director and Financial Statements for the year ended 31 December 2023
Blueberry Creative Consultants Ltd Report of the Director and Financial Statements Contents
Page
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Blueberry Creative Consultants Ltd Company Information for the year ended 31 December 2023
Directors
Ms I Lau-Hing-Fan Mr G W Hodes
Company Number
04379194 (England and Wales)
Registered Office
77 Whitehall Park London N19 3TW
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Blueberry Creative Consultants Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,884 
7,051 
Current assets
Debtors
197,272 
392,492 
Cash at bank and in hand
200,607 
302,855 
397,879 
695,347 
Creditors: amounts falling due within one year
(264,239)
(441,062)
Net current assets
133,640 
254,285 
Total assets less current liabilities
138,524 
261,336 
Creditors: amounts falling due after more than one year
(52,500)
(82,500)
Net assets
86,024 
178,836 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
85,024 
177,836 
Shareholders' funds
86,024 
178,836 
For the year ending 31 December 2023 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 March 2024 and were signed on its behalf by
Mr G W Hodes Director Company Registration No. 04379194
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Blueberry Creative Consultants Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Blueberry Creative Consultants Ltd is a private company, limited by shares, registered in England and Wales, registration number 04379194. The registered office is 77 Whitehall Park, London, N19 3TW.
2
Compliance with accounting standards
The financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
Presentation currency
The financial statements are presented in £ sterling.
Turnover
Turnover represents amounts receivable for recruitment services provided during the year, net of value added tax and discounts. Turnover is recognised when it becomes contractually due.
Intangible fixed assets
Intangible fixed assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Computer software is being amortised evenly over its estimated useful life of nil years.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33.33% on reducing balance
Computer equipment
25% on straight line
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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date. Current or deferred taxation assets and liabilities are not discounted.
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Blueberry Creative Consultants Ltd Notes to the Accounts for the year ended 31 December 2023
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantially 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. Deferred tax assets and liabilities are not discounted.
Going concern
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2023
6,300 
At 31 December 2023
6,300 
Amortisation
At 1 January 2023
6,300 
At 31 December 2023
6,300 
Net book value
At 31 December 2023
- 
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
22,434 
10,385 
32,819 
Additions
- 
613 
613 
At 31 December 2023
22,434 
10,998 
33,432 
Depreciation
At 1 January 2023
22,342 
3,426 
25,768 
Charge for the year
31 
2,749 
2,780 
At 31 December 2023
22,373 
6,175 
28,548 
Net book value
At 31 December 2023
61 
4,823 
4,884 
At 31 December 2022
92 
6,959 
7,051 
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Blueberry Creative Consultants Ltd Notes to the Accounts for the year ended 31 December 2023
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
166,753 
373,654 
Amounts due from group undertakings etc.
9,563 
- 
Deferred tax asset
928 
1,340 
Accrued income and prepayments
- 
5,025 
Other debtors
20,028 
12,473 
197,272 
392,492 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
30,000 
30,000 
VAT
140,709 
211,120 
Trade creditors
82,451 
130,841 
Amounts owed to group undertakings and other participating interests
- 
15,193 
Taxes and social security
17,350 
54,838 
Other creditors
4,489 
1,965 
Loans from directors
(21,388)
(23,249)
Accruals
2,628 
12,354 
Deferred income
8,000 
8,000 
264,239 
441,062 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
52,500 
82,500 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Loan to director (2.25% interest)
(23,249)
(539)
(2,400)
(21,388)
(23,249)
(539)
(2,400)
(21,388)
11
Transactions with related parties
The Amounts due from group undertakings of £9,563 (2022: £15,193Cr) represents amounts receivable from Searchlight Recruitment Limited. Searchlight Recruitment Limited holds 75% share capital of the company.
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Blueberry Creative Consultants Ltd Notes to the Accounts for the year ended 31 December 2023
12
Controlling party
The ultimate controlling party is parent company Searchlight Recruitment Limited which holds 75% share capital of the company.
13
Average number of employees
During the year the average number of employees was 15 (2022: 15).
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