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REGISTERED NUMBER: 07876107 (England and Wales)



















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1ST FEBRUARY 2024 TO 31ST DECEMBER 2024

FOR

BLUEBERRY ENTERPRISES LIMITED

BLUEBERRY ENTERPRISES LIMITED (REGISTERED NUMBER: 07876107)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST FEBRUARY 2024 TO 31ST DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BLUEBERRY ENTERPRISES LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1ST FEBRUARY 2024 TO 31ST DECEMBER 2024







DIRECTORS: S Kalsi
Mrs B Kalsi





REGISTERED OFFICE: Select House
14a Eastwood Close
South Woodford
London
E18 1BX





REGISTERED NUMBER: 07876107 (England and Wales)





ACCOUNTANTS: ESW Chartered Accountants
162-164 High Street
Rayleigh
Essex
SS6 7BS

BLUEBERRY ENTERPRISES LIMITED (REGISTERED NUMBER: 07876107)

BALANCE SHEET
31ST DECEMBER 2024

2024 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 220,286 233,858

CURRENT ASSETS
Debtors 5 69,246 287,506
Investments 6 5,358,000 4,705,446
Cash at bank 217,009 194,366
5,644,255 5,187,318
CREDITORS
Amounts falling due within one year 7 (1,130,212 ) (1,314,121 )
NET CURRENT ASSETS 4,514,043 3,873,197
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,734,329

4,107,055

PROVISIONS FOR LIABILITIES 9 (38,478 ) (36,913 )
NET ASSETS 4,695,851 4,070,142

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 11 4,695,849 4,070,140
SHAREHOLDERS' FUNDS 4,695,851 4,070,142

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st December 2024 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 ENTERPRISES LIMITED (REGISTERED NUMBER: 07876107)

BALANCE SHEET - continued
31ST DECEMBER 2024


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 10th April 2025 and were signed on its behalf by:




S Kalsi - Director



Mrs B Kalsi - Director


BLUEBERRY ENTERPRISES LIMITED (REGISTERED NUMBER: 07876107)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST FEBRUARY 2024 TO 31ST DECEMBER 2024

1. STATUTORY INFORMATION

Blueberry Enterprises Limited 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.

Preparation of consolidated financial statements
The financial statements contain information about Blueberry Enterprises Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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.
Short leasehold - Straight line over 20 years
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

BLUEBERRY ENTERPRISES LIMITED (REGISTERED NUMBER: 07876107)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST FEBRUARY 2024 TO 31ST DECEMBER 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Taxation
Taxation for the period 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.


BLUEBERRY ENTERPRISES LIMITED (REGISTERED NUMBER: 07876107)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST FEBRUARY 2024 TO 31ST DECEMBER 2024

2. ACCOUNTING POLICIES - continued
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 period 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 period was 135 (2024 - 109 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short and Motor
leasehold fittings vehicles Totals
£    £    £    £   
COST
At 1st February 2024 7,479 796,702 34,802 838,983
Additions - 50,362 - 50,362
At 31st December 2024 7,479 847,064 34,802 889,345
DEPRECIATION
At 1st February 2024 748 577,011 27,366 605,125
Charge for period 343 61,887 1,704 63,934
At 31st December 2024 1,091 638,898 29,070 669,059
NET BOOK VALUE
At 31st December 2024 6,388 208,166 5,732 220,286
At 31st January 2024 6,731 219,691 7,436 233,858

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2024
£    £   
Trade debtors 50,536 270,286
Other debtors 18,710 17,220
69,246 287,506

6. CURRENT ASSET INVESTMENTS
2024 2024
£    £   
Other debtors 5,358,000 4,705,446

BLUEBERRY ENTERPRISES LIMITED (REGISTERED NUMBER: 07876107)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST FEBRUARY 2024 TO 31ST DECEMBER 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2024
£    £   
Trade creditors 65,212 55,213
Taxation and social security 289,125 165,634
Other creditors 775,875 1,093,274
1,130,212 1,314,121

8. SECURED DEBTS

The company has a banking facility secured by a fixed and floating charge secured over all assets of the company dated 27 November 2012.

9. PROVISIONS FOR LIABILITIES
2024 2024
£    £   
Deferred tax 38,478 36,913

Deferred
tax
£   
Balance at 1st February 2024 36,913
Accelerated capital allowances 1,565
Balance at 31st December 2024 38,478

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2024
value: £    £   
2 Ordinary £1 2 2

11. RESERVES
Retained
earnings
£   

At 1st February 2024 4,070,140
Profit for the period 685,709
Dividends (60,000 )
At 31st December 2024 4,695,849

BLUEBERRY ENTERPRISES LIMITED (REGISTERED NUMBER: 07876107)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST FEBRUARY 2024 TO 31ST DECEMBER 2024

12. RELATED PARTY DISCLOSURES

During the period the company entered into the following transactions with related parties:

Loans to related parties

December January
Party 2024 2024 Relationship
£ £
Select Enterprises Ltd 5,358,000 4,705,446 Common officers and control

Loans from related parties

December January
Party 2024 2024 Relationship
£ £
Select Enterprises (South East) Ltd 52,405 35,554 Common officers and control


Expenses includes charges from companies with common officers and control.

December January
Party 2024 2024 Relationship
£ £
Select Enterprises Ltd 625,000 250,000 Common officers and control
Select Enterprises (South East) Ltd 385,000 325,000 Common officers and control