Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06484783 Ms Madeleine Sunley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06484783 2024-03-31 06484783 2025-03-31 06484783 2024-04-01 2025-03-31 06484783 frs-core:CurrentFinancialInstruments 2025-03-31 06484783 frs-core:Non-currentFinancialInstruments 2025-03-31 06484783 frs-core:BetweenOneFiveYears 2025-03-31 06484783 frs-core:ComputerEquipment 2025-03-31 06484783 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06484783 frs-core:ComputerEquipment 2024-03-31 06484783 frs-core:FurnitureFittings 2025-03-31 06484783 frs-core:FurnitureFittings 2024-04-01 2025-03-31 06484783 frs-core:FurnitureFittings 2024-03-31 06484783 frs-core:MotorVehicles 2025-03-31 06484783 frs-core:MotorVehicles 2024-04-01 2025-03-31 06484783 frs-core:MotorVehicles 2024-03-31 06484783 frs-core:WithinOneYear 2025-03-31 06484783 frs-core:ShareCapital 2025-03-31 06484783 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06484783 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06484783 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06484783 frs-bus:SmallEntities 2024-04-01 2025-03-31 06484783 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06484783 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06484783 frs-bus:Director1 2024-04-01 2025-03-31 06484783 frs-countries:EnglandWales 2024-04-01 2025-03-31 06484783 2023-03-31 06484783 2024-03-31 06484783 2023-04-01 2024-03-31 06484783 frs-core:CurrentFinancialInstruments 2024-03-31 06484783 frs-core:Non-currentFinancialInstruments 2024-03-31 06484783 frs-core:BetweenOneFiveYears 2024-03-31 06484783 frs-core:WithinOneYear 2024-03-31 06484783 frs-core:ShareCapital 2024-03-31 06484783 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06484783
Blueberry Financial Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 06484783
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,583 23,718
18,583 23,718
CURRENT ASSETS
Debtors 5 - 2,200
Cash at bank and in hand 90,598 72,465
90,598 74,665
Creditors: Amounts Falling Due Within One Year 6 (33,329 ) (26,726 )
NET CURRENT ASSETS (LIABILITIES) 57,269 47,939
TOTAL ASSETS LESS CURRENT LIABILITIES 75,852 71,657
Creditors: Amounts Falling Due After More Than One Year 7 (20,425 ) (21,716 )
NET ASSETS 55,427 49,941
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 55,327 49,841
SHAREHOLDERS' FUNDS 55,427 49,941
For the year ending 31 March 2025 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
18/06/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
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 Kingswick House, Kingswick Drive, Ascot, SL5 7BH.
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 (2024: 2)
2 2
Page 2
Page 3
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 39,316 4,105 1,303 44,724
Additions - 1,156 799 1,955
As at 31 March 2025 39,316 5,261 2,102 46,679
Depreciation
As at 1 April 2024 17,201 3,487 318 21,006
Provided during the period 5,529 861 700 7,090
As at 31 March 2025 22,730 4,348 1,018 28,096
Net Book Value
As at 31 March 2025 16,586 913 1,084 18,583
As at 1 April 2024 22,115 618 985 23,718
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 2,200
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 1,291 2,443
Other creditors 2,737 2,668
Taxation and social security 29,301 21,615
33,329 26,726
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 20,425 21,716
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,291 2,443
Later than one year and not later than five years 20,425 21,716
21,716 24,159
21,716 24,159
Page 3
Page 4
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4