Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 06052107 A Bucklee A Cambridge A Cambridge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06052107 2023-03-31 06052107 2024-03-31 06052107 2023-04-01 2024-03-31 06052107 frs-core:CurrentFinancialInstruments 2024-03-31 06052107 frs-core:ComputerEquipment 2024-03-31 06052107 frs-core:ComputerEquipment 2023-04-01 2024-03-31 06052107 frs-core:ComputerEquipment 2023-03-31 06052107 frs-core:FurnitureFittings 2024-03-31 06052107 frs-core:FurnitureFittings 2023-04-01 2024-03-31 06052107 frs-core:FurnitureFittings 2023-03-31 06052107 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 06052107 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 06052107 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 06052107 frs-core:MotorVehicles 2024-03-31 06052107 frs-core:MotorVehicles 2023-04-01 2024-03-31 06052107 frs-core:MotorVehicles 2023-03-31 06052107 frs-core:PlantMachinery 2024-03-31 06052107 frs-core:PlantMachinery 2023-04-01 2024-03-31 06052107 frs-core:PlantMachinery 2023-03-31 06052107 frs-core:ShareCapital 2024-03-31 06052107 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06052107 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06052107 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 06052107 frs-bus:SmallEntities 2023-04-01 2024-03-31 06052107 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 06052107 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 06052107 frs-bus:Director1 2023-04-01 2024-03-31 06052107 frs-bus:Director1 2023-03-31 06052107 frs-bus:Director1 2024-03-31 06052107 frs-bus:Director2 2023-04-01 2024-03-31 06052107 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 06052107 frs-countries:EnglandWales 2023-04-01 2024-03-31 06052107 2022-03-31 06052107 2023-03-31 06052107 2022-04-01 2023-03-31 06052107 frs-core:CurrentFinancialInstruments 2023-03-31 06052107 frs-core:ShareCapital 2023-03-31 06052107 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 06052107
The Blueberry Academy Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06052107
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 221,934 223,489
221,934 223,489
CURRENT ASSETS
Debtors 5 126,469 135,024
Cash at bank and in hand 138,084 129,461
264,553 264,485
Creditors: Amounts Falling Due Within One Year 6 (99,816 ) (163,815 )
NET CURRENT ASSETS (LIABILITIES) 164,737 100,670
TOTAL ASSETS LESS CURRENT LIABILITIES 386,671 324,159
NET ASSETS 386,671 324,159
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Profit and Loss Account 385,671 323,159
SHAREHOLDERS' FUNDS 386,671 324,159
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For the year ending 31 March 2024 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
A Cambridge
Director
06/08/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Blueberry Academy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06052107 . The registered office is 3 Westfield House Millfield Lane, Nether Poppleton, York, YO26 6GA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 10% Straight Line or 0%
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 69 (2023: 66)
69 66
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2023 215,601 17,783 12,050 12,491
Additions - - - -
Disposals (2,384 ) (17,163 ) - (1,551 )
As at 31 March 2024 213,217 620 12,050 10,940
Depreciation
As at 1 April 2023 7,367 15,918 6,966 5,179
Provided during the period 2,456 116 1,271 1,717
Disposals - (15,763 ) - (1,109 )
As at 31 March 2024 9,823 271 8,237 5,787
Net Book Value
As at 31 March 2024 203,394 349 3,813 5,153
As at 1 April 2023 208,234 1,865 5,084 7,312
Computer Equipment Total
£ £
Cost
As at 1 April 2023 1,325 259,250
Additions 11,306 11,306
Disposals - (21,098 )
As at 31 March 2024 12,631 249,458
Depreciation
As at 1 April 2023 331 35,761
Provided during the period 3,075 8,635
Disposals - (16,872 )
As at 31 March 2024 3,406 27,524
Net Book Value
As at 31 March 2024 9,225 221,934
As at 1 April 2023 994 223,489
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 54,277 72,504
Other debtors 72,192 62,520
126,469 135,024
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,502 1,500
Other creditors 53,753 134,751
Taxation and social security 44,561 27,564
99,816 163,815
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mr Andrew Cambridge 36,355 13,273 55,000 - (5,372 )
The above loan is unsecured, interest free and repayable on demand.
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