REGISTERED NUMBER: 03293060 (England and Wales)

BLUEBERRY CONSULTANTS LIMITED

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Page

Company Information

1

Chartered Accountants' Report

2

Abridged Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTORS:

M G Green

Dr J Allan

D B Patel

REGISTERED OFFICE:

204 Scott House

The Custard Factory

Gibb Street

Birmingham

B9 4AA

REGISTERED NUMBER:

03293060 (England and Wales)

ACCOUNTANTS:

BCD Accountants Limited

Second Floor

21 Graham Street

Birmingham

United Kingdom

B1 3JR

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Blueberry Consultants Limited for the year ended 28 February 2025 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Blueberry Consultants Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Blueberry Consultants Limited and state those matters that we have agreed to state to the Board of Directors of Blueberry Consultants Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blueberry Consultants Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Blueberry Consultants Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Blueberry Consultants Limited. You consider that Blueberry Consultants Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Blueberry Consultants Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

BCD Accountants Limited

Second Floor

21 Graham Street

Birmingham

United Kingdom

B1 3JR

24 November 2025

FIXED ASSETS

Tangible assets

4

7,147

10,405

Investments

5

-

43,261

7,147

53,666

CURRENT ASSETS

Debtors

6

743,910

1,015,386

Cash at bank

828,171

461,988

1,572,081

1,477,374

CREDITORS

Amounts falling due within one year

(685,057

)

(795,562

)

NET CURRENT ASSETS

887,024

681,812

TOTAL ASSETS LESS CURRENT LIABILITIES

894,171

735,478

PROVISIONS FOR LIABILITIES

(1,786

)

(2,601

)

NET ASSETS

892,385

732,877

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

892,383

732,875

892,385

732,877

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

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 Income Statement and an abridged Balance Sheet for the year ended 28 February 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 24 November 2025 and were signed on its behalf by:

M G Green - Director

1.	STATUTORY INFORMATION

Blueberry Consultants 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 company is entitled to exemption from the requirement to prepare and file consolidated financial statements under section 398 of the Companies Act 2006 and the exemptions

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Plant and machinery etc

-

33% on cost and 10% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Going concern

The financial statements have been prepared on the going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2024 - 27 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2024

41,420

Additions

520

Disposals

(1,032

)

At 28 February 2025

40,908

DEPRECIATION

At 1 March 2024

31,015

Charge for year

3,772

Eliminated on disposal

(1,026

)

At 28 February 2025

33,761

NET BOOK VALUE

At 28 February 2025

7,147

At 29 February 2024

10,405

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 March 2024

43,261

Additions

3,049

Disposals

(46,310

)

At 28 February 2025

-

NET BOOK VALUE

At 28 February 2025

-

At 29 February 2024

43,261

6.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other debtors

1,878

2,414

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

25,116

32,487

Between one and five years

10,465

46,023

35,581

78,510

8.	OTHER FINANCIAL COMMITMENTS

A fixed charge on a bank account owned by the company to the value of 3,260 Euros was registered at Companies House on 28th January 2021 in favour of National Westminster Bank PLC. This was in relation to a performance guarantee required by one of the company's customers.