Company registration number 06006815 (England and Wales)
BLUE STRAWBERRY GROUP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BLUE STRAWBERRY GROUP LIMITED
COMPANY INFORMATION
Directors
Mrs J B Browner
Mrs T Mayhew
Mr S Jenkins
Company number
06006815
Registered office
OPB House
26-28 Sidney Road
Greater London
SW9 0TS
Accountants
Xeinadin South East Ltd
2 Upperton Gardens
Eastbourne
East Sussex
United Kingdom
BN21 2AH
Business address
OPB House
26-28 Sidney Road
Greater London
SW9 0TS
BLUE STRAWBERRY GROUP LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
BLUE STRAWBERRY GROUP LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
1,068,381
1,068,381
Tangible assets
4
165,383
185,597
Investments
5
5,000
5,000
1,238,764
1,258,978
Current assets
Stocks
77,603
55,771
Debtors
6
765,357
489,411
Cash at bank and in hand
643,454
468,723
1,486,414
1,013,905
Creditors: amounts falling due within one year
7
(1,692,794)
(1,458,814)
Net current liabilities
(206,380)
(444,909)
Total assets less current liabilities
1,032,384
814,069
Creditors: amounts falling due after more than one year
8
-
0
(37,500)
Net assets
1,032,384
776,569
Capital and reserves
Called up share capital
1,200
1,200
Share premium account
966,600
966,600
Profit and loss reserves
64,584
(191,231)
Total equity
1,032,384
776,569
BLUE STRAWBERRY GROUP LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 2 June 2026 and are signed on its behalf by:
Mr S Jenkins
Director
Company registration number 06006815 (England and Wales)
BLUE STRAWBERRY GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Blue Strawberry Group 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.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
Intangible fixed assets - goodwill

Goodwill is the amount paid in connection with the acquisition of two businesses in 2008. The Directors do not believe it is necessary to amortise the goodwill, and they accept that this accounting treatment does not comply with FRS102.

1.4
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
No depreciation rate
Plant and equipment
25% on reducing balance
Fixtures and fittings
15% on reducing balance
Motor vehicles
25% on reducing balance
1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

BLUE STRAWBERRY GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

The directors choose not to provide for Deferred Tax as they believe it is not relevant to the company. They accept this does not comply with the accounting standards in FRS 102.

1.8
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
76
45
3
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025 and 31 December 2025
1,068,381
Amortisation and impairment
At 1 January 2025 and 31 December 2025
-
0
Carrying amount
At 31 December 2025
1,068,381
At 31 December 2024
1,068,381
BLUE STRAWBERRY GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
4
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
38,816
220,781
276,083
122,866
658,546
Additions
-
0
-
0
6,768
-
0
6,768
At 31 December 2025
38,816
220,781
282,851
122,866
665,314
Depreciation and impairment
At 1 January 2025
-
0
189,146
176,222
107,581
472,949
Depreciation charged in the year
-
0
7,909
15,251
3,822
26,982
At 31 December 2025
-
0
197,055
191,473
111,403
499,931
Carrying amount
At 31 December 2025
38,816
23,726
91,378
11,463
165,383
At 31 December 2024
38,816
31,635
99,861
15,285
185,597
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
5,000
5,000
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
664,783
396,218
Other debtors
19,583
19,583
Prepayments and accrued income
80,991
73,610
765,357
489,411
BLUE STRAWBERRY GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
37,500
50,000
Trade creditors
1,065,431
803,419
Taxation and social security
212,508
309,756
Other creditors
216,084
202,840
Accruals and deferred income
161,271
92,799
1,692,794
1,458,814
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
37,500
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