| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 December 2024 |
| for |
| Blueberry Places Ltd |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 December 2024 |
| for |
| Blueberry Places Ltd |
| Blueberry Places Ltd (Registered number: 11937760) |
| Contents of the Financial Statements |
| for the Year Ended 31 December 2024 |
| Page |
| Company Information | 1 |
| Abridged Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Blueberry Places Ltd |
| Company Information |
| for the Year Ended 31 December 2024 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| 69 High Street |
| Bideford |
| Devon |
| EX39 2AT |
| Blueberry Places Ltd (Registered number: 11937760) |
| Abridged Balance Sheet |
| 31 December 2024 |
| 2024 | 2023 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 6 |
| Revaluation reserve | 7 |
| Retained earnings | ( |
) |
| SHAREHOLDERS' FUNDS |
| 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 Places Ltd (Registered number: 11937760) |
| Abridged Balance Sheet - continued |
| 31 December 2024 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Blueberry Places Ltd (Registered number: 11937760) |
| Notes to the Financial Statements |
| for the Year Ended 31 December 2024 |
| 1. | STATUTORY INFORMATION |
| Blueberry Places Ltd is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The company has ceased to trade since the balance sheet date. The financial statements have not, therefore, been prepared on a going concern basis. Accordingly, full provision has been made in these accounts for all known liabilities and anticipated losses on realisation of assets, other than costs arising in the normal course of business in the company's final period to cessation. This is in accordance with the provisions of FRS 102 Section 1A small entities and the Companies Act 2006. |
| 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 |
| Freehold property | - |
| Long leasehold | - |
| Improvements to property | - |
| Fixtures and fittings | - |
| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management. |
| The directors have adopted a policy of depreciating freehold property at a rate of 0% as they believe the expected residual value of each property will be no less than the current market value of each property. |
| Stocks |
| Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items. |
| Financial instruments |
| Basic financial instruments with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. |
| Blueberry Places Ltd (Registered number: 11937760) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 December 2024 |
| 3. | ACCOUNTING POLICIES - continued |
| 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. |
| 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 year 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. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was NIL (2023 - NIL). |
| 5. | TANGIBLE FIXED ASSETS |
| Totals |
| £ |
| COST OR VALUATION |
| At 1 January 2024 |
| Additions |
| Disposals | ( |
) |
| Revaluations | ( |
) |
| At 31 December 2024 |
| DEPRECIATION |
| At 1 January 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| Revaluation adjustments | ( |
) |
| At 31 December 2024 |
| NET BOOK VALUE |
| At 31 December 2024 |
| At 31 December 2023 |
| Blueberry Places Ltd (Registered number: 11937760) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 December 2024 |
| 5. | TANGIBLE FIXED ASSETS - continued |
| Included in cost or valuation of land and buildings is freehold land of £ 650,000 (2023 - £ 975,000 ) which is not depreciated. |
| Cost or valuation at 31 December 2024 is represented by: |
| Totals |
| £ |
| Valuation in 2019 | (9,336 | ) |
| Valuation in 2020 | 156,294 |
| Valuation in 2021 | 80,000 |
| Valuation in 2022 | 43,078 |
| Valuation in 2023 | (50,000 | ) |
| Valuation in 2024 | (55,000 | ) |
| Cost | 2,128,931 |
| 2,293,967 |
| If property had not been revalued it would have been included at the following historical cost: |
| 2024 | 2023 |
| £ | £ |
| Cost | 2,054,964 | 2,364,234 |
| Aggregate depreciation | 14,685 | 11,748 |
| The freehold and long leasehold property were valued on an existing use basis at the balance sheet date and are accounted for at fair value on an on-going basis. |
| 6. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2024 | 2023 |
| value: | £ | £ |
| Ordinary | £1 | 3,500,001 | 3,500,001 |
| 7. | RESERVES |
| Revaluation |
| reserve |
| £ |
| At 1 January 2024 |
| Transfer between reserves | (520,480 | ) |
| Revaluations in the year | (50,250 | ) |
| Deferred tax | 117,877 |
| At 31 December 2024 |
| Blueberry Places Ltd (Registered number: 11937760) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 December 2024 |
| 8. | POST BALANCE SHEET EVENTS |
| Since the year end, the company has ceased trading and transferred all assets to a group member. |
| 9. | ULTIMATE CONTROLLING PARTY |
| The controlling party is Blueberry & Co Holdings Ltd. |
| The ultimate controlling party is Mr J P Morris and Mrs J E Morris. |