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Registered number: 06484783
Blueberry Financial Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06484783
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,718 30,153
23,718 30,153
CURRENT ASSETS
Debtors 5 2,200 -
Cash at bank and in hand 72,465 64,315
74,665 64,315
Creditors: Amounts Falling Due Within One Year 6 (26,726 ) (13,719 )
NET CURRENT ASSETS (LIABILITIES) 47,939 50,596
TOTAL ASSETS LESS CURRENT LIABILITIES 71,657 80,749
Creditors: Amounts Falling Due After More Than One Year 7 (21,716 ) (24,159 )
NET ASSETS 49,941 56,590
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 49,841 56,490
SHAREHOLDERS' FUNDS 49,941 56,590
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms Madeleine Sunley
Director
15/08/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Blueberry Financial Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06484783 . The registered office is C/O Haines Watts, 178 Buckingham Avenue, Slough, SL1 4RD.
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. Turnover includes revenue earned from the rendering of services.
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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 33.33% on cost
Computer Equipment 33.33% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 1)
2 1
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 39,316 3,678 - 42,994
Additions - 427 1,303 1,730
As at 31 March 2024 39,316 4,105 1,303 44,724
Depreciation
As at 1 April 2023 9,829 3,012 - 12,841
Provided during the period 7,372 475 318 8,165
As at 31 March 2024 17,201 3,487 318 21,006
Net Book Value
As at 31 March 2024 22,115 618 985 23,718
As at 1 April 2023 29,487 666 - 30,153
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,200 -
2,200 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 2,443 2,443
Other creditors 2,668 1,531
Taxation and social security 21,615 9,745
26,726 13,719
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 21,716 24,159
21,716 24,159
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,443 2,443
Later than one year and not later than five years 21,716 24,159
24,159 26,602
24,159 26,602
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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