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REGISTERED NUMBER: 11937760 (England and Wales)












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: Mrs J E Morris
Mr J P Morris





REGISTERED OFFICE: 5 The Quay
Bideford
Devon
EX39 2XX





REGISTERED NUMBER: 11937760 (England and Wales)





ACCOUNTANTS: R T Marke & Co Ltd
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 2,235,851 3,125,986

CURRENT ASSETS
Stocks 200 200
Debtors 1,852,122 978,317
Cash at bank 50,402 50,791
1,902,724 1,029,308
CREDITORS
Amounts falling due within one year 55,644 43,012
NET CURRENT ASSETS 1,847,080 986,296
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,082,931

4,112,282

PROVISIONS FOR LIABILITIES - 117,877
NET ASSETS 4,082,931 3,994,405

CAPITAL AND RESERVES
Called up share capital 6 3,500,001 3,500,001
Revaluation reserve 7 296,958 749,811
Retained earnings 285,972 (255,407 )
SHAREHOLDERS' FUNDS 4,082,931 3,994,405

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 Places Ltd (Registered number: 11937760)

Abridged Balance Sheet - continued
31 December 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 July 2025 and were signed on its behalf by:




Mr J P Morris - Director



Mrs J E Morris - Director


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 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. STATEMENT OF COMPLIANCE

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. There were no material departures from that standard.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 0% straight line on property nil on land
Long leasehold - 1% straight line and Over period of the lease
Improvements to property - 1% straight line and Over period of the lease
Fixtures and fittings - 25% straight line

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 3,175,276
Additions 651
Disposals (826,960 )
Revaluations (55,000 )
At 31 December 2024 2,293,967
DEPRECIATION
At 1 January 2024 49,290
Charge for year 15,204
Eliminated on disposal (1,628 )
Revaluation adjustments (4,750 )
At 31 December 2024 58,116
NET BOOK VALUE
At 31 December 2024 2,235,851
At 31 December 2023 3,125,986

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: £    £   
3,500,001 Ordinary £1 3,500,001 3,500,001

7. RESERVES
Revaluation
reserve
£   
At 1 January 2024 749,811
Transfer between reserves (520,480 )
Revaluations in the year (50,250 )
Deferred tax 117,877

At 31 December 2024 296,958

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.