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2024-03-31-accounts

REGISTERED cILIRT￿ NUMBER.. 278673 REPORT OF THE TRLsfEES AND UNAUDITED FINANCIAL sfATEMEIYTS FOR THE YEAR EhU)ED 31 MARCH 2024 FOR BLUEBERRY WELLBEING LTD {A COWANY LIMITED BY CUARAKfEE) Mccabe Ford WIllia￿S awtered Accountants cl￿110￿ House Dour Street DOVER Kent cr16 IBL

CONTLNIS OF THE FINANCIAL STATEMEfw3 FOR THE YEAR E￿￿ED 31 WCH 2024 Reference and AdthistTtiv¢ Deti1s Report of the Truslees Independent Esaminer's RepDrt Statewept of FiD*llcial Activitses Balance Sheet 9 to 10 Notes to tht Fillaneial Statements 11 to 16 Detalled State￿ent of Activitte5 17

REFERENCE MND ADhlt•nsniATIVE DETAllS FOR THE YEAR Ef4DED 31 MARCH 21)24 TrUSTEFS Ms E J Boyc¢ Ms N M Thomas COL￿PANy SECRETARY Ms N M Thorllas Channel Business Ce Ingles Manor Casde Hill Avenue FOLKESTONE Kent Cno 2RD RFGISTERED COMPANY NUMBER 01443289 (Ellglalld alld Wales) 278673 NUMBV.R INDEPETr4DENT EXAMINER Mccabe Ford Williams Clwtered Accountants Charlton House Dour Street tK)VER K￿1 cr16 IBL

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Th¢ trustees who are also directon of the cbarity for th¢ puT[rf￿ of the Cowies Act 2006, present tbeir report with the finaDcial staiemellts of the clJaTity for y¢8r ended 31 Ma￿￿ 2024. The bave adopted th£ provisions of AccouDtiug and R¢p(Ktin8 by Clwilles.. &atement of Recon]Jnended Pr&tiG¢ app]icable to chaTiti¢s preparing their accowLts in accordance with fhe Financtal Re￿￿ting Ststthrd applicable ill the UK alld R*lic of Jreland (FRS 102) (efftctive l January 2019). OWEcfIvES ACftVTrrES Prillcipal activitie5 To promot¢ th¢ positive beah￿ W¢lIt￿ and development of cbitdrEn and youllg ￿ople throw all and any eans ix>th preventative and restontive. io include, not limited io, edUc&i0￿ therapy i G0W￿¢11]n& physical activity. social skills, linguistic and conununication etiricbmenL emotional sup￿r4 parental e]]gageme4Jt and 5UPPOrt. Public benefit Th¢ TrLL81¢es have bad due ttgard foT the publiG benefit guidaD¢¢ pub]ish¢d by the Charity CommissioJL ACHtEVEMELYf Ahl) PERFORMANCE Charitable activities Headlinos - The Charity ¢ontiDlW to meet go&l$ irnprOvt￿g ¢hildr¢D and young ￿0p￿'S mental heahh through use of the natural enviTonmen( psycho-educatiOD 8J)d educating parents to develop strong atta¢hn]ent Trlattonships ivith their cbilthn. In addilion, the board hL% agreed to a new focus on wrting the mental health and wellbeing of deaf children and yomjg people. - The Cbarity renUIt￿ self-finding and no fim¢ls or donations have been tEceiv¢d from the generdi public, NGOS or governmentsl organis2tions. - Donations have been givffl to East Kent Equine Therapy and LearniDg> Spllrgei￿, Nin¢ Acre& Par¢nting Mental Health alld Don't Li)se Hope. - The new gllllt appli¢atioD foTm is b¢ing completed bv Cljarities and CICS. . New account￿1g sysiem and Making Tax Digital requirement by HMRC rnet Vitsl Tax tDoI and b(th have streamlined accounting. . tnyestrnents have shown healthy return providing regular iDcorne to the chariry. Additionat fl￿￿8 released from the Charity's so]icitor Tees Law @eld in escmw account for promoterfs planning penni&£ion costs) has beeTr iDYeSted in a high Mterest aCCOUDt. - Matters renegotiated in the 'Deed of VaTiation' for the Tromoti¢)n agree]neDe Dean IEWiS Estates are more favO￿able to the Charities intsrests. - Sati8fa¢tory PlannllE PeKrnission has been grdnted for final tr8nche of cbarity land - Area 3. - A 'Sales attd Marketitig Strategy wilE now Et compiled by Hobb5 Park"¢r using the detsi]s in the new 'Deed of Variation, (28103ll4). Charit Develo eTht The objects of the charity ￿e.. - "To prollK>te the positive rn¢ntal h¢ahtL wellbeing atyl developme￿ of chitthen and yowg people through all ajkd any means tx)th preventative and restorative" to in¢lud¢, but not Itujited to. PSyth￿¢d￿C￿tl0ll, tberapylcounsellins physical activity, Soci￿ sknlls, linguistic and cotDmUtii(ation ￿￿1¢hMenT, emotional sUP]x)ii p￿ental engagemeDI and support." This was agreed ty the Charity Con]mi￿10n on September l Ith 202I. In light of the broad objects the trustees feli tbat the f¢)ws of th¢ thoritys eurrets le￿] of don￿10￿$ wollld be best used through targeting nwre specific areas tbougbt to be most benefictal in suptK)rting the n)ental health and wellbeing of children and young people {CYP). Thougb tbe5e goal area5 are fluid alld extended OT thanged. The goal area origu)ally identified were= l. Use of the nat1￿al enviroDlltent 2. Pss'cho-education 3. Supporting parents to develop strong attachment relationships with their CYPS.

REPORT OF THE TRusfEFS FOR THE YEAR ENDED 31 MARCH 2024 Projeds have continued to be identified through CIC6 aTKt charities whicb cjjuld support these S￿¢IfiC goal areas from the Charitys object& Thougb the identified projectslactivities were more f￿Ul on the goal areas above. the n￿jority of tbe are&8 in the original objects were covered &spart of the WO￿ carried OUL A focus areawas agreed at the end of this financial year. 4. To 5UPPOrt deaf thildren alld young people. This is due to the very higb wevalence of meJ)tal health diaguosis in the deafpopulation which is ofte]I caused thmugb isoTration, ¢oiiiIlliuii¢ation PTobkJTL% and early attschment issues. The charity donated £58,030 in total thrftng the fi￿a￿claI }rar 2023-2024. Monies were th)nated to Charities and CICS where monies were ringfenced to focus aGtiviti&projects closely aligtd with goals from the Charity's objects idelltified above. Money w85 donated to East Keni Equine Therdpy and Ixarnin& Spurgeolls. Nine Acres, ParentiDg Mental Health and Don't Lose Hope. EA5t Kent F4uine Therapy and Jarnine CIC The ongoing WO￿ being carried at tbe stable5 is equine assisted therdPCUtic slip1￿. Ihe tsrget ￿UpS were Y6 and Y7 transition students baye a diagnosis or show signs of ASD. Local s¢l￿OIS were approached by the project lead and children identified met the criteFia and who eduCati(￿al professionals beIieved would benefit from this intervelltioll were selected. - Spurgeons CharRty (https:IlspurEeoD&org) The trustEe5 Coll￿der this aD ideal ¢baTity to r￿e1ve iknnations due lo th¢ir focu5 1)n tbe ￿ellIa[ health of dilthen and young people providing counsellin& family sw)port workers, Jwenting courses and two preschool groups. The Charity supports parents to build positive attac]Jments with their children both with online courses and session work with vultteydble knilies face to face. It wag agreed with Sh￿geons money donat£d would be ringfellced to gupport disadYantag¢d families with young children througb the family workers a]n. Additional fvnds were donated to train tbe faTDity WOTker National Autisti¢ kniety Earl). bird5 traiDiDg pr08rd￿rne that has been developed to support and enable parents withyoung autistic cbild Nine Aere5 project Highworth School re￿ived a w to ellable ts¥o small of YPS experiencing high levels of aDxiety to have weekly sessions at Nine Am, a local outdoor Tesource: that us¢s the {￿tdOOrs and nature to facilitats wellbeing and self-awareness leadll￿ to the reduction of anxiety and preveniion of school refusal. The groups tske place throU￿ollt the academic year alld different group5 of YPS arc 5electrd each ha]f AcctrdiDg to need some YPS have their time in group extende - PareDting Melllal Hrallh (Tr7¥sv.parentingrneDtalbv4lth.org) This charity sup]KJrts parents as they help their children and YP stnjggling with mental health problems. The cTrwity provides a ￿Ultitude of difftreDt WdyS to acces5 5UPPOrt for parellts. It agreal with the dwity that money donated would be used for the bursary scheme providing free access to the'PartDeringNot Parenting, course. - Doll't Lose Hope (dontlosebope.co.uk) A cknity which provides counsellillg to C&YPs to enable to understauthg of themselves artd use Strategies to overcome mental health challenges. FinAnees and Investment u - Overview The ctwity ac¢ounts re￿81￿ heahhy. Regular Étu)rne i5 pmvided through iDv¢5ttnellts eDabliD8 a siguificant levEI of donations to be made. date The release of £150,000 frojn an escrow account held with Tees law to eoer The Promoters costs obtairAing planning pe￿)iSsIon for Area 3 cr¢ated allother opportuDity for invesknenL This molley invested in a bigb inieresl savings a¢¢ount due to mature in Feb￿￿ 2025. A colltingen￿ fund is maintained in cumt aud sayings for th&ity runni￿ costs, unexpected costs that may occur tljrougb the process of obtaining planning perniission and the subwuent sale of the Area 3 but also with a view to fvnding larger prOj￿ts in the future. ChaTity' costs are minimaL" pIitDaTily due ￿ having no ¢n]ployees. Page 3

BLUEBERR¥WELLBEl￿LTTr--.----.-.--- REPORT OF THE TRL'STEES FOR THE YEAR E￿￿ED 31 MARCH 2024 The new accounting system developed by a colIeaglle of Ms N M Thomas ]ast year, ￿L¢b is ]illked up to HMRC via a brAdging tool called'vital T&x' (which meets the tax Digital. requirellTrents from HNaiC) continues to facilitste ease of accounting. Vital T&x is a Iow-COSt system that h&$ saved tbe thity ¢ir¢a£300 per annum. Mccabe Ford Wiliianjs will Lmdertake au tDdepend¢nt Examination of the Clwrity$ 2023r2024 accout￿. Investments The Barratt attd CcM)ke wtfolio valuatioTLS re￿2]￿ hpalthy thougb the buge iucrease in capital value follomryng the initial itivestment in 2021 sadly llot been regaiued. However. the original Ixpital investsnent has ￿0w￿ by £65,794 {05104n024) and a regular annual income of £66,500 is trceived by the clkrity. With tlle illcre&8¢ of iot¢Test rAt&s, th¢ board decided that invesling sorne of th¢ ¢otttinge￿Y fjjlld would k fiscally ast(rt¢ $0 funds wer¢ tra￿Sferred illto a 32-day DOtÉce wxouni wtth an interest rate of 2.6•/￿. It was agreed these fund needed to be held in reserve and be easily acc￿￿1 >le should ally legal or othtt issues occur with the planning appIl￿tiOn process tbat incwred significant costs. Ollce the sale of Area 3 bas been successfully con4ileted the Lloyds 32-day notice period accouut will be closed and the funds reinvested or ￿ forw JnaknDg. Further to Blueberry Wellbeitig tld Ix)Èrd of Tr￿Ste¢S Tequir¢m¢nt iu th¢ first Tred of Variation, with Deall Lewis tates {?910912023). the £150,000 held in an ￿roW a¢couDt at Tees taw to ¢oTrtT tb¢ rJ)sts of obtaining plat]ning perniissii)n on Area 3 was released. This money, plus additioual fimd4 were illvested in a Lloyds f￿¢d rnte 5aving5 account which eaTllS 5.08Vo interest alld will mature oll 14th February 2025. The additional fijnds accrned from the interest on the fixed rate savings accounts will be used for projeas ￿ fijrther the Cjwitys g￿5. .8atisfactor Plannin - Background HistorAcally thi5 Charity was set up in 1979 to provide an Outward B0￿d C¢Dtre for dis&dvautaged children. Land and the officer's mess (part of the Hawkinge Airfield) was puKhased to provide tbis facility. The Centre ran successfidly for a fth¥ years however financially it became untenable. The CbaTity Cornmission agreed that Hampkinge Activity and Adventure Centre (HAAC,. as the charity knoiTrm histori￿lly) would become a dIs[￿n5]ng charity. The village of HaiYkiDge was being developed at tbat 5tsge so with plaDlliD8 perniission for huu5ing tk land could provide valuable fiwd5 foT th¢ Charity. The land was divided into 3 tranche5 alld Area l aNI 2 w¢re sold. AII debts were ryaTrd and, following the sale of Area 2, the c]wity w&8 left wfftth a signifivdnt ix)ost to fitnds which were invested to provide a regular inCo￿t to di4)ense grants to support the ￿ental heaIth 8Dd wellbeingof children hnd young people. Pernii5sion for C.hv&rity 14Dd. Area 3 - Pro￿0t1￿￿ agre¢￿ellt with Dean I%wi5 E5tate5 Blueb¢rry Wellking Ltd {HAAC) has an ongoing pr(brnotion agreement with Dean L¢wis Estatss (The FrO￿ote￿) to obtsin Satisfactory PLgnning Perniission for Area 3 Htiich was signed on 18th March 2018. Once plamiing pennission is obtained the ]and is be sold to provide firther ￿allt TllaLIDg futKb for the dArity. The process for obtaining pL￿￿]ng penwssion was commenced aroujxl January 2021" nearly 3 years after the promotion agreenieut Vds SI￿1ed. application was sub￿lts¢d 23J12f21. The delay meani the tapse Date athd Extrnded lapse Date passe(L The Lapse of the Promotion Agreement meant that the charity could have ended its relationship the Promoler ID¢an i&wis Estates) and the Land Agent (Hobbs Pther), IK)wever it wds Lkcided that the sale of the land and the possible ongoing need to maintaiD the plaI￿ning penni5sion on Area 3 would be facilitated thTougb ￿ntinUIng to Use the 4oents who had been involved for 7 years. Henc£ a s¢cond'Deed of Variation. was agreed withfkan l£wis Estates aThd signed oll 28th March 2024. The second Deed of Variation eXpre￿]Y state5 that should a sbou]d a sale not be completed by 5th FebnwT 2028 The Promotion Agreemenv with DeaD Lewis Eststes wtll lapse. The second 'Deed of Variation, a]$0 lays a kngbty streamkned 'Sales and Marketing Proce&%' wl)ich the Trustees ncgotiated to prevent prospective ptrchaser5 rcncging on thcir initial commitsn¢Dts which could ￿ detrimeTbtal for the charity. The Deed negotiated witb the advice from tbe clwitys solictiors.. Tees Law. - Pl*llning Appliextion update on AreA 3 of HawkiDge Land. De5Pjte an unn#es5arily delayed Planning Permission subrnission by The Prornoter and 5ubseqllent isslles arouDd the Bio Net DiYer5ity Gain alld Transport Plannit)g aJraDgements 'Sati5factory PlanDing Permission, Wds eventually granted on 18th March 2024. Page 4

.BLUEBERIiW-WELLBEIYt ￿D- REPORT OF THE TRLsfEES FOR THE YEAR ENDED 31 TrL4RCH 2024 A ￿arketIng al￿ ￿eS Strategy will Th)w be fornwlatNJ by Hobbs Pther fol]owing the iLstiwtions laid in Th¢ Deed of VaTi&tioD' (28th March 2024). Part of the land will be donated to the HkwktDg¢ WW2 A¢r(Klrorne Museutn. This is for the museu]n expansion and overflow parkiD¥ the trustee$ plan to place an overage agreement rn the18Dd to Il lnefit of the Charity should the useum endeavo￿ to develop the donated lafyi B￿ard of Trustees cu￿¢r1dY tbe booM is well balanced with ski]led tnctstion¢rs ¢xpeTiwd iti DKotal heal￿ psychotherapy, ethicatioD, accountttkg, finances, eommercial ttal ¢stat¢, IU< business tharity gov¢Tttance. The njakeup of the board will be revisited im the next financial year ￿ ensure its skill set meets aDy new ¢tthil¢ng¢s 8od to required t￿￿ee turnover. OYervi¢ The year has been highly successfid for the charity in supporting the wonLOtion of positive mental health in children and young people throllgh a variety of goal area5. wovid¢d by the cbosen organi¥tiotw Ixlieved by the ts￿SteeS to offer the b¢st opportunity for su¢¢essful outcomes. The charity rernains well fi￿ded and wlli contillu¢ to 3e¢k out djarities or￿lsatIonS that fjjrtber enlmnce and develop the objectives of Blueberry WellbeiDg LtsL FINANCtAL RF.VIF.W lllvestntent polic). #nd objertiyes r.olloMryng reSea￿h of I￿V￿t￿¢￿t options in order lo pn)duce an for tbe clwity, investtlleDts have been tnade through a nationally recognised reputable company e5tsblished in 1880 and ￿gistered with the FBA The Londo Stock Exchange. Income from these tnvestments will enhance the scope of donations to be made as a dispensing charity as approved by the Clwity Commissio As at the year ¢￿ listed fixed investtD¢nts held by th¢ charity w¢re ￿lled at £1,951507 and current asset investments at £29.056 . Reserves policy The chaTity had total reserves of £6,849,988 (2023 - £2,923,443). of which £4,274,889 (2023 - £401,230) relates to the property r¢valuaÉion fund which is not distrib￿able ￿til reJ]is¢d. Th¢re aTe llo r¢5trict¢d or desig]at¢d r¢servES held by the charity. Members. liabillty The Members of the ¢ompany gttJrant¢e to ¢olltn￿￿e ao atnount not exceedmg £1 to the &8sets of the company in the event of windtng up. Page 5

-BLUEBE4iRFWEILBEING-bTD----- REPORT OF THE TRUSTEES FOX THE YEAR ENDED 31 MARCH 2024 Strategic Developrrtent The Charity %fvill ¢onliDue to focus on specific targeteAi ar&is wbich are cousidered to bE Illost beneficial for the promotion of well.b¢ing and the ameliorntioll of rnentsj health issues forchildren aud YP.. - Attachjnent work with fdThaies of yowig child - Psychoeducation courses targeted at yoU￿g pcopl¢ with a view to increasiDgttkeirund¢T5taDdiDg of m¢nta] he81th i￿ll¢S and ihe development of strategies to than, - Using the natural environment as a tool io improve Childten and yOUDg wle'smental health. - Supporting cornmuni¢8tioD developmem and positive attachn￿llt relatsoll5hÈps for deaf ¢hildrnL Increased fitnds from land sale The trustees have bad PEVIOUS experience wlth selill]g the Charity tatmj OD Iwo Occasi{￿5. Neither time pmved to be straightfonydrd or rdpidl Alongside gllidallce from the Tharitys solicitors the trustces ncgotizted new terms in the second 'Deed of VarÈAtion' [2￿03/2024) that should make this 5alB proc&* less likely to be complex or delayed, however it is not possible to plan for every eventhaiity alld the 5a1¢ is wtLpletcd with llcw fund5 safely trallSfC￿d into the Charitys bank accouttt tbe trLLStEes retllai￿ Constrained in their ¢xpthllODS of atl Uncomp]1(ak￿ speedy outcome. Despite this it will be imwrtant to make contingency pbns for the firture at the next board meeting should the sale of the fll￿1 piece of lalld exceed the trllstee's prudent expectstions. Plaus ivill be ttude arO￿lld illvestmenty contingellcy fimds. ye2rty budgets for gTant makin& additional areas of foc￿ PDS5ible laT8er projecty accountin8 challges, size and d(ill set of the ￿ard, organisational structu￿. SIRucfuRE, GOVERNANCE AND MANAGEMENT Govern5ng docurnent The charity is controlled by its goYernill8 doLlttDEnL a d¢¢d of th]sL ond constitutes a lirnit¢d company. litnited by guarantee, as de[￿ed by th¢ CotnpaDie5 Act 2006. Recruit]nellt and 2ppointrneDt ofnew trustees The management of the chajity is the resEKJJL8ibility of the TnLstres w]ho elected and co-opted under th¢ terms of tb¢ Trust deed. Approved by order of the board of tnjstees on..... .. .. . .. aDd siglled its Eehalf by: Ms N M Thoma5- Trll5tee Page 6

BLUEBERRY WELLBEtNG LTD Independent examfinevs report to the trusttts of Blueberry Wellb¢iJg Ltd Cthe Cox)pally I report to the charity trustees on my examioth¢)D of th¢ accowits of the Company forthe year ended 31 March 2024. Responsibiilties and basts of re￿rt As the charl￿$ trustees of the Company (alld also its directors for the Pu￿osYS of co]npally ]aw) you are responsible for the p￿paratiOll of the accounts in accordance with the requirements of the CowpaDies Act2(M)6 Ctbe 2006 ACV). Having satisfied wself that the aw)unis of the CIAnPW arc not Tcquircd to be audited under Part 16 of the 2006 Act and Ere eligible for independent exalljination, I report in restct of rny examination of your chAritys a¢¢ounts &8 carried out under Section 145 of the Cbarities Ad 2011 (he 2011 Ac¢). In wryitE out My ¢xamiDation I have followed tbe Dtrections given by the Charity Commissionunder Secti(ill 14)(5) Ib) ofthe 2011 Act. Independent examiner's 5tatetllellt I ￿ve completed my eXa￿l￿atiOTr I confirm tbat ￿ matttts have come to attention in connection with the examiDation giving me cause to believe: accounting records were not kept in respeci of tbe CO￿p3￿Y ￿ requi￿￿ ty Section 386 of the 2006 Act" or thc accounts do not accord with those records. or the xcounts do llot cowty wtth the accowiting requirements of SedioD 396 of tl1¢ 2006 Act oth¢r thall a￿Y requÉrernent that the ￿COunts give a bile and fair view ivbich is not a matter Considered as part of an Inde￿ndent examination" or the &counts have not been prepared in accordance with the rnethods al￿ principles of the St2telltht of Re¢0￿Mended Prdctice for ￿coUnting and reporting b) chariLi&8 (applicable ￿ cjmrities prewing their accouDts in accordance with the Fitwicial Rwtillg Standard applicable ill the UK and RepublTrc of treland IFRS 102)). I have no CO￿¢r0s and have wme across no other nTratters in comiection with the examination to which attention should be drawn in this Teport in order to enable a prnper understaDd￿￿ of the accoullts to be re￿bed. Joll￿ha￿ Fullartoll BS¢ (Hons) FCA Mccabe Ford Williatns Chartered Accowitaj Charlton House Dour Str¢et DOVER Kent CT16 IBL Date.. Page 7

STATEMThT OF FINAPiC14L AcrnirriES ONCORPORATING AN INCOME EXPEE4DtTLTrE ACCOUNT) FOR TBE YEAR EPIDED 31 MARCH 2024 2024 UT￿eS1￿Cted fimds 2023 Total funds INCOME AND ENDOWMENTS FROM Investment inC0￿C 54,238 47,834 EXPENDITURE ON Raising funds 675 460 Charitable activities FroAllQtion of wellbeing 66,956 76,525 Totsl 67,631 76,985 Net ga1￿&1(10S5es) on investmej 3,939,938 (162,499} flET INCOMEI(EXPENDifuRE) 3,926.545 {191,650) RECONCILIATION OF FUNDS Total fi]nd5 brought fotiyard 2,923.443 3,115,093 TOTAL FUNDS CARRIED FORWARD 6.849.988 2.923.443 The notes fonn part of these fman¢i8] 5taÉt4nents Page 8

BALANCE SHEET 31 MARCH 2024 2024 Urrestri¢ted 2￿23 Total fi￿dS Notes FIXED ASSETS Tangible assets lllvesttntllts Investtnents Investment propety 91 529 10 1,951,507 4,500,(KKJ 1,890,634 626,341 6,451,598 2,517,504 CURREFTT ASSKTS Debtors Investments C&th at ba])k 12 13 509 29,056 370,595 150,735 40,783 216,601 400.160 408,119 CREDITORS Arno￿t8 falling due within one year 14 (1,770) (2.180) NET CURRETr4T ASSETS 398,390 405,939 TOTAL ASSETS LESS CURRELYr LIABILrriES 6,849,988 2,923,443 NET ASSETS 6,849,988 2,923,443 FUE4DS Unrestricted ￿ttds 15 6,849,988 2,923.443 TOTAL Fuf4DS 6,849.988 2,923,443 The charitable ¢ornpaDy is entitled to EXe￿Ption fri)m a￿dit ullder Scctioll 471 of the Co]Dpanies Act 2(106 for tbe year ended 31 March 2024. The membcrl have not required the cornpany to obtain an audit of its fironcial ststem¢nts for the year ended 31 March 2024 in accordance wlth Section 476 of the Cojnpanies Act 2006. The tsu5tre5 arknowledge their reswnsibilities for (a) ensuring that the charitable company keeps accoimting records that compty Settions 386 and 387 of the Companies Act 2(￿6 and (bl weparing financlal statements which give a twe and fair view of the thtt of affaits of the cE￿Itable company as at the End of each finaDciai year and of its su￿1￿8 or deficit for exh fiDancial y¢3r in accordanc¢ with the requirements of Sections 394 and 395 alld Thljich otherw'ise comply Twith the jYquwen￿￿ts of the Conipydnies Act 2006 relating to f]D2ncial statements, so far &8 applicable to the charitable conwny. The notes forni part of these financial stttenxenL8 Page 9 continued...

..BLUEBERiWEii-BEIN&kTIP.-.-- -----..---..----.-. BALLYCE SI￿Er- continued 31 _TrIARCH 2024 These financial swements hav¢ been prepared in accordaDce with the PD)visioL8 applicable to charitable companies subject to the Sll￿ll companies regill￿. The ial statements were approved by the Bowd of Tr￿ aDd awtborised for issue on LO*F........... and were signed on its bebalf by.. GATb The notes foThD part of these financial State￿t￿tS Page 10

--BLURMEIiRW£iL-BE￿G.kT.lF-..---.---.---..---...-....-..-..-.. NOTES TO THE FINANCIAL sfATEMEYI8 FOR THE YEAR ENDED 31 IMARCH 2024 STATUTORY INFORMATlOtY Blueberry Wellbeing Ltd is a ciwitable company. limited by guarantee, regi#¢red in England and Wales. The companls registered nunjber alld regi%tered office ths can b¢ fou￿1 on th¢ R¢ftrenee and Administrative Details page. ACCOUNTLNG POLICIES Basis of prepxrittg the finaneial statt]lleDts The fLDarAcial statements of the ¢1￿1table company. which is a public b￿efit enltty under FRS 102, have been prepared ill accordance with the Charities SORP (FRS 102) 'Acc¢xmting alld Reporting by Charities.. Statement of R¢collJmtllded Practice applicable to cbarities preparing their ￿0￿1t5 in accordance with the Financial Reporting Standard wplicable in the UK and Republic of Ireland (FRS 102) {effective l January 2019),, Financial Reponing Stsndard 102 Tbe Fi[￿DE1a1 Reporting Standard applicable the UK and Republic of Ireland, and the Companies Act 2006. The fillJn¢ial stat¢￿ellts have bcen prepared ￿der the historic￿ cost conYentioJ4 with the excwion of invesljnents which aT¢ iJxluded at mark¢t value, as modified by the Tevaluation of certaill a$s￿s. The fin￿]CIal 3tatem¢Dts are p￿S¢ll(ed in sterltllg wbich is the fijllctional currency and is rounded to the nearest £1. The fiwlcial 5taternellts have been on a goillg concern b&As andthere are no material uncertainties thAt t $i8llificallt doubt on the CbaTity% ability to continue as a going CQllCCllL eome All illcome is recognised in the Staternenl of FiJwKial Activities coce the charitv has entitlement to the fuud4 it is probable that the income will be received and th¢ a￿oUnt call be Eneaswed reliably. Expenditure Liabilities are recogtiised as eXpendIts￿ &8 soon &$ is a legal or u)nsttNctive obligation committing the charity to that expenditllre, it is probable that 2 transfer of economic be￿fits will be required in 5ettlemEIlt and the atnount of the obligatioD can IK EDeasured reliably. Expenditure is aLcound for on an aecrnals b&sis and has bccn clLqsified ￿der headiDgs tikgt aggregate all ciyst related to th¢ Category. Where costs cannot be directly attributed to partirular headings they have been alltKated to activities on a ￿31$ ¢QDSiSteat with the use of resoiirGes. Grants payable charged the year the offer is nmde except in those castts ￿￿ere the offer is conditional such being recognised 35 expenditure when the ¢onditions attxhed are fidfilled. Grants otTered subject to conditions which have not been at the yw end date are noted as a conllnitment bllt not crued as Expenditure. Tangible fixed assets Depreciation is provided at the follow￿￿ aDllual ratrs in order to wite off each asset over its esÉi]Dated usefu] ]ife. Office equipment 25/0 On Cost IDvesttn¢nt property ve&tD]¢nt property 15 sho￿l at llLOSt recent valuation. Any ￿egate surplus or def￿1t arising from challge5 in fair value 15 reC￿l$ed in the StatemeDt of Financial Actiwities. Taxation The clwity is exempt froLD COTP(Iration tsx on its ¢lwritable activitie Flllld 3CCOUllting Unrestricted funds can be used in ￿cordance with the cbaritable objeLtives At the discretion of the truste¢s. Restrict£d filnds can only be used for particular restricted putposes withiD the objects of the charity. Restrictions arsse ivhen specified by the donor or whell funds aTe ra]sed for partI￿lar reslticted pwpose$. Page 11 continued...

--BLUEBERR¥-WELLBEiN&EiD- NOTES TO THE FINAFICIAL STATEMEPqTS . colltlDued FOR THE YEAR E.NDED 31 MARCH 21ll4 ACCOUNTING POLICIKS- Colltillmed Fund aeeountlllg Further explanation of the nalure alldpurpose of fund is it￿lll￿ in the notes to the financial statements. Inv￿t￿￿ents Fixed asset investments are a forni of fiaancial instrwneDt 8r¢ tnitially rtco8D￿d at their transactlOD ¢0St and sUbSequ￿tIY mv&%ured at fair va￿¢ * the Balance SFttt date. ￿￿eSS th¢ value cannot be measured reliably iu which ca$e it 1$ rne&%w¢d a¢ cost less in4Mirmeni. Investment gains and Ioss¢5, wh¢ther r¢alised OT unrea]ised, re combined and presented &s'We4 gaitL% l Oosses) on iDvestments' intbe Ststanent of Financial Activities. INVESTMENT INCOME 2024 2023 Dividellds Te¢eivable Deposit account interest 49.896 4J42 47.454 380 54,238 47,834 RAISJNG FUT4DS Investment management e05ts 2024 2025 Investment malagem￿t fees 675 460 Grant fijlldl￿ of a¢livib¢S Direct Costs Support Tots]s Promotion of wellbeiug 7.641 58,030 1.285 66,956 r4ET INCOMEI(EXPEfqDITURE) Net incomel(expEDditure) is stated after cbar8lll81(creditiDg): 2024 2023 tkpreciation- owned ￿Sets Independent cxatDiDatio 438 1,285 439 lJ50 Page 12 continued...

. th"uEBÉRRY-WSLLBÉV4&iglW.--. NOTES TO THE FINANCIAL ￿ATEmENTS. eot)thitted DR THE YEAR ENDED 31 MARCH 2024 TRusfEES' REMLTIEILITION AfiD BENEFITS There were no tNstees' remune¥ation or other benefits for the year ded 31 Match 2024 nor for the year ended 31 March 2023. Trnstees, expenses Th¢T¢ We￿ no t￿￿te¢s, expenses paid for the year eDdcd 31 March 2024 nor for the year ended 31 March 2023. COMPARATIVES FOR THE STATEMENf OF FINANCIAL AciIvrriES Unr¢stri¢ted INCOME AND ENDOWMENTS FROM lttvesttnent income 47,834 EXPENDtTURE ON Raising fiD]ds 460 Charitable activities Flo￿OtiOn of wellbeing 76,525 Total 76,985 Net gaIn￿00Sses) on investtnents (162,499) NET INCOME/{EXPENDITlniK) (191,650) RECONCILIATION OF Fuf4DS Totsl fuDds brought foTsvard 3,115,093 TiyfAL FUNDS CARRIED FORWARD 1923,443 TANGIBLE FIXED ASSETS Office uipment COST At l Awil 2023 and 31 Mawb 2024 1,754 DEPRECIATION At l April 2023 Charge foE year 1225 438 At 31 March 2024 1.663 r4ET BOOK VALUE Al 31 March 2024 91 AÈ 31 March 2023 529 Page 13 continued...

NOTES TO THE Fn4ANCIAL sTATEMEr￿ts. Continued FOR THE YEAR ENDED JI MARCH 21124 12. DEBTORS: AMOUF4TS FALLING DUE W￿￿[N ONE YEAR 2024 2023 (Mher debtors Prepawents aud a￿r￿ed in￿rne 51yJ 150,609 126 509 150,735 13. CURRENT ASSET INVESTMENrs 2024 2023 Inveslment stockbroker accollnt 29.056 40,783 14. CREDITORS: AMOUNTS FAILJJYG DUE WITHIN ONE YEAR 2024 2023 Other creditors 1.770 2,180 I& MOVEMENT IN FiJNDS Net rllovejnent in fi￿d5 At 31.3.24 At 1.4.23 Unregtrieted fuuds Genera] fund Property revaluation fi￿d 1522213 401230 52,886 3,873,659 2,575,099 4,274,889 2,923.443 3,926,545 6,849,988 TOTAL FUM)S 2.923.443 3,926,545 6,849,988 Net n￿veMent in f￿nds, included in the above are as follow5: co￿]￿8 Re50U]r¢s GaiD5 alld Mov¢nwJt losses in fi￿dS Unre5tritted futsds Generdl fi]nd Property revaluation fijnd 54238 (67.631) 66.279 3.873.659 52,886 3,873,659 54,238 (67.6) l) 3.939.938 3,926,545 TOTAL FufqDS 54238 167,631) 3.939,938 3,926,545 Page 15 continued...

BLUEBSRRWwEiLBEiNGLftI." . - . "" N(YTES TO THE F￿ANCIAL sfATEMENfs-eontillued FOR TIIE YEAR E￿￿ED 31 MARCH 2024 Is. co￿parAtiVeS for movemeDt in fun N¢t movement in full(Ls At 31.323 At 1.422 Unrestricted funds General fi￿d Protw revaluation fi￿a 2,713.863 401,230 (191,650) 2,522.213 401,230 3,115.093 (191,650) 2,923,443 TOTAL FUNDS 3.115,093 (191.650) 2,923,443 Comparative net movement in fi￿d4 included in the alKJve atE as fo]knws'. Jn¢(Kning Re50ur¢es resources expended GaiTtg and losses Movement in funds Unre5trieted funds General fimd 47.834 (76.985) (162,499) (191,650) 47,834 (76,985) (162.499) (191,650) The Property reva]uation fimd relates to the unrealised Wdin on the re￿luatiOn of the investment land held by the charity. Once the lajxl is sold the gain is reaiised, and the pro￿}n10￿ of the uplift is transferred to tbe General fi￿a. 16. RELATED PARTY DISCLOSURES During the year £1.155 {2W23 - £1275) Iv&8 ￿Yable to N M Thom4 a ttustee, in ￿latiOn to seTrices pmvided to the ¢harity. Page 16