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Registered number: 09748841
Facilit8 & Flourish Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Kent Coast Accounts Ltd
AAT Licenced Accountants
39 Brooke Avenue
Margate
Kent
CT9 5NG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09748841
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,319 1,679
1,319 1,679
CURRENT ASSETS
Stocks 5 48,837 21,623
Debtors 6 35,017 24,514
Cash at bank and in hand 69,205 32,363
153,059 78,500
Creditors: Amounts Falling Due Within One Year 7 (113,818 ) (34,043 )
NET CURRENT ASSETS (LIABILITIES) 39,241 44,457
TOTAL ASSETS LESS CURRENT LIABILITIES 40,560 46,136
Creditors: Amounts Falling Due After More Than One Year 8 (25,254 ) (29,340 )
NET ASSETS 15,306 16,796
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 15,206 16,696
SHAREHOLDERS' FUNDS 15,306 16,796
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Peter Naylor
Director
13th February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Facilit8 & Flourish Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09748841 . The registered office is High Tree Cottage High Tree Bank, Leintwardine, Craven Arms, SY7 0LU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
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 amounts 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.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover comprises the invoiced value of services and recharged expenses supplied by the company, less value added tax calculated at a flat rate on those gross sales, which are recognised at the point services are provided until the 31st March 2021. Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. 
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 4 years, straight line
Fixtures & Fittings 16% straight line
Computer Equipment 44% reducing balance
Assets considered to lose their value fully in the first year of acquisition are fully depreciated at purchase.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
Page 3
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2022 - 4,147 3,270 7,417
Additions 258 20 236 514
As at 31 August 2023 258 4,167 3,506 7,931
Depreciation
As at 1 September 2022 - 4,043 1,695 5,738
Provided during the period 64 24 786 874
As at 31 August 2023 64 4,067 2,481 6,612
Net Book Value
As at 31 August 2023 194 100 1,025 1,319
As at 1 September 2022 - 104 1,575 1,679
5. Stocks
2023 2022
£ £
Materials 48,837 21,623
48,837 21,623
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 30,972 16,816
Amounts recoverable on contracts - 4,000
Prepayments and accrued income 848 698
Other debtors 3,000 3,000
VAT 197 -
35,017 24,514
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 97,477 -
Bank loans and overdrafts - 310
Corporation tax 3,681 8,614
Other taxes and social security 239 149
VAT - 6,756
Other creditors - 4,244
Accruals and deferred income 591 910
Directors' loan accounts 11,830 13,060
113,818 34,043
Page 4
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 779
Accruals and deferred income 25,254 28,561
25,254 29,340
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Controlling Party Not Known
The company's controlling party is unknown.
Page 5