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REGISTERED NUMBER: 11468537 (England and Wales)

























Unaudited Financial Statements

for the Year Ended 31 July 2024

for

Blueberry Life Ltd

Blueberry Life Ltd (Registered number: 11468537)






Contents of the Financial Statements
for the year ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

Blueberry Life Ltd

Company Information
for the year ended 31 July 2024







DIRECTOR: Dr. K Mehta





REGISTERED OFFICE: Fora
One Canada Square
London
E14 5AA





REGISTERED NUMBER: 11468537 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE

Blueberry Life Ltd (Registered number: 11468537)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 133 187
Tangible assets 5 2,250 2,069
2,383 2,256

CURRENT ASSETS
Debtors 6 50,433 194,007
Cash at bank 210,959 321,840
261,392 515,847
CREDITORS
Amounts falling due within one year 7 76,452 51,860
NET CURRENT ASSETS 184,940 463,987
TOTAL ASSETS LESS CURRENT
LIABILITIES

187,323

466,243

CAPITAL AND RESERVES
Called up share capital 8 456 417
Share premium 2,409,279 1,743,433
Retained earnings (2,222,412 ) (1,277,607 )
SHAREHOLDERS' FUNDS 187,323 466,243

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 26 November 2024 and were signed by:





Dr. K Mehta - Director


Blueberry Life Ltd (Registered number: 11468537)

Notes to the Financial Statements
for the year ended 31 July 2024

1. STATUTORY INFORMATION

Blueberry Life 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Computer equipment - 33% on cost

Fixtures and Fittings-25% Reducing Balance

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.

Share capital
Ordinary shares are classed as equity.
Preference shares are classed as equity.
Deferred shares are classed as equity.

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the Income Statement.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bankoverdrafts are shown within borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 5 ) .

Blueberry Life Ltd (Registered number: 11468537)

Notes to the Financial Statements - continued
for the year ended 31 July 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 August 2023
and 31 July 2024 270
AMORTISATION
At 1 August 2023 83
Charge for year 54
At 31 July 2024 137
NET BOOK VALUE
At 31 July 2024 133
At 31 July 2023 187

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 4,439
Additions 1,406
At 31 July 2024 5,845
DEPRECIATION
At 1 August 2023 2,370
Charge for year 1,225
At 31 July 2024 3,595
NET BOOK VALUE
At 31 July 2024 2,250
At 31 July 2023 2,069

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 6,032 -
Other debtors 44,401 194,007
50,433 194,007

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 63,650 32,239
Taxation and social security 10,434 16,909
Other creditors 2,368 2,712
76,452 51,860

Blueberry Life Ltd (Registered number: 11468537)

Notes to the Financial Statements - continued
for the year ended 31 July 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
224,224 Ordinary £0.00 1 224 265
154,964 Preference £0.00 1 155 116
76,722 Deferred £0.00 1 77 36
456 417

38,602 Preference shares of £0.001 each were allotted as fully paid at a premium of £17.249 per share during the year.

On 8 July 2024, 40,844 Ordinary shares were reclassified as Deferred shares.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2024 and 31 July 2023:

2024 2023
£    £   
Dr. K Mehta
Balance outstanding at start of year 961 -
Amounts advanced 10,776 961
Amounts repaid (9,205 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 2,532 961

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Blueberry Life Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Blueberry Life Ltd for the year ended 31 July 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Blueberry Life Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Blueberry Life Ltd and state those matters that we have agreed to state to the director of Blueberry Life Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blueberry Life Ltd and its director for our work or for this report.

It is your duty to ensure that Blueberry Life Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Blueberry Life Ltd. You consider that Blueberry Life Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Blueberry Life Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE


26 November 2024