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REGISTERED NUMBER: 04685598 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

LINDLEY FLOWERS LIMITED

LINDLEY FLOWERS LIMITED (REGISTERED NUMBER: 04685598)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LINDLEY FLOWERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: David Wormleighton
Alison Wormleighton





SECRETARY: David Wormleighton





REGISTERED OFFICE: 25 Station Road
Hinckley
Leicestershire
LE10 1AP





REGISTERED NUMBER: 04685598 (England and Wales)





ACCOUNTANTS: Armstrongs
Chartered Accountants
25 Station Road
Hinckley
Leicestershire
LE10 1AP

LINDLEY FLOWERS LIMITED (REGISTERED NUMBER: 04685598)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 72,984 67,641
72,985 67,642

CURRENT ASSETS
Stocks 59,221 73,298
Debtors 6 357,183 367,779
Cash at bank and in hand 393,563 325,660
809,967 766,737
CREDITORS
Amounts falling due within one year 7 308,686 343,247
NET CURRENT ASSETS 501,281 423,490
TOTAL ASSETS LESS CURRENT
LIABILITIES

574,266

491,132

CREDITORS
Amounts falling due after more than one
year

8

(29,943

)

(54,109

)

PROVISIONS FOR LIABILITIES (11,053 ) (9,420 )
NET ASSETS 533,270 427,603

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 533,170 427,503
SHAREHOLDERS' FUNDS 533,270 427,603

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

LINDLEY FLOWERS LIMITED (REGISTERED NUMBER: 04685598)

BALANCE SHEET - continued
31 MARCH 2023


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

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 27 September 2023 and were signed on its behalf by:





David Wormleighton - Director


LINDLEY FLOWERS LIMITED (REGISTERED NUMBER: 04685598)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

Lindley Flowers 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, has been amortised over ten years to a nominal value of £1.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on reducing balance, 20% on reducing balance, 10% on cost and 10% on reducing balance

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

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.

LINDLEY FLOWERS LIMITED (REGISTERED NUMBER: 04685598)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

2. ACCOUNTING POLICIES - continued

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 10,000
AMORTISATION
At 1 April 2022
and 31 March 2023 9,999
NET BOOK VALUE
At 31 March 2023 1
At 31 March 2022 1

5. TANGIBLE FIXED ASSETS
Leasehold
property Plant and Office Motor
improvements machinery equipment vehicles Totals
£    £    £    £    £   
COST
At 1 April 2022 1,200 28,016 19,321 117,347 165,884
Additions - - - 23,874 23,874
Disposals - - - (12,950 ) (12,950 )
At 31 March 2023 1,200 28,016 19,321 128,271 176,808
DEPRECIATION
At 1 April 2022 960 17,033 9,262 70,988 98,243
Charge for year 120 1,098 2,154 13,769 17,141
Eliminated on disposal - - - (11,560 ) (11,560 )
At 31 March 2023 1,080 18,131 11,416 73,197 103,824
NET BOOK VALUE
At 31 March 2023 120 9,885 7,905 55,074 72,984
At 31 March 2022 240 10,983 10,059 46,359 67,641

LINDLEY FLOWERS LIMITED (REGISTERED NUMBER: 04685598)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 320,027 313,017
Other debtors 2,942 8,698
Directors' loan account 34,214 46,064
357,183 367,779

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 9,558 -
Hire purchase contracts 5,630 5,630
Trade creditors 227,040 267,476
Pension control 69 188
Corporation Tax 34,044 43,690
Social security and other taxes 2,842 2,540
Net wages control account - 3,780
VAT 22,472 16,622
Accrued expenses 7,031 3,321
308,686 343,247

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 2-5 years 25,251 43,788
Hire purchase contracts 4,692 10,321
29,943 54,109

9. ULTIMATE CONTROLLING PARTY

The controlling party is David Wormleighton.