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REGISTERED NUMBER: 06992619 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

SOUTHEAST FLOWERS LIMITED

SOUTHEAST FLOWERS LIMITED (REGISTERED NUMBER: 06992619)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SOUTHEAST FLOWERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: N J Wolfe
Mrs C J Wolfe





REGISTERED OFFICE: South Stour Offices
Roman Road
Mersham
Ashford
Kent
TN25 7HS





BUSINESS ADDRESS: Units 1 & 2 Chart Enterprise Park
Dencora Way
Ashford
Kent
TN23 4FL





REGISTERED NUMBER: 06992619 (England and Wales)





ACCOUNTANTS: Cassidys Chartered Accountants
South Stour Offices
Roman Road
Mersham
Ashford
Kent
TN25 7HS

SOUTHEAST FLOWERS LIMITED (REGISTERED NUMBER: 06992619)

BALANCE SHEET
30 SEPTEMBER 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 637 1,501
Tangible assets 5 8,925 11,159
9,562 12,660

CURRENT ASSETS
Stocks 81,692 89,768
Debtors 6 73,456 61,006
Cash at bank and in hand 49,665 81,220
204,813 231,994
CREDITORS
Amounts falling due within one year 7 182,593 188,507
NET CURRENT ASSETS 22,220 43,487
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,782

56,147

CREDITORS
Amounts falling due after more than one year 8 (20,765 ) (30,765 )

PROVISIONS FOR LIABILITIES 9 (1,696 ) (2,120 )
NET ASSETS 9,321 23,262

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 9,221 23,162
9,321 23,262

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

SOUTHEAST FLOWERS LIMITED (REGISTERED NUMBER: 06992619)

BALANCE SHEET - continued
30 SEPTEMBER 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 22 January 2024 and were signed on its behalf by:





Mrs C J Wolfe - Director


SOUTHEAST FLOWERS LIMITED (REGISTERED NUMBER: 06992619)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

Southeast 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

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 - 20% 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.


SOUTHEAST FLOWERS LIMITED (REGISTERED NUMBER: 06992619)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


2. ACCOUNTING POLICIES - continued
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.

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 15 (2022 - 18 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 October 2022
and 30 September 2023 4,306
AMORTISATION
At 1 October 2022 2,805
Charge for year 864
At 30 September 2023 3,669
NET BOOK VALUE
At 30 September 2023 637
At 30 September 2022 1,501

SOUTHEAST FLOWERS LIMITED (REGISTERED NUMBER: 06992619)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022
and 30 September 2023 29,095
DEPRECIATION
At 1 October 2022 17,936
Charge for year 2,234
At 30 September 2023 20,170
NET BOOK VALUE
At 30 September 2023 8,925
At 30 September 2022 11,159

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 63,094 51,437
Other debtors 10,362 9,569
73,456 61,006

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 10,000 9,745
Trade creditors 133,039 134,321
Taxation and social security 31,151 36,207
Other creditors 8,403 8,234
182,593 188,507

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.23 30.9.22
£    £   
Bank loans 20,765 30,765

SOUTHEAST FLOWERS LIMITED (REGISTERED NUMBER: 06992619)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


9. PROVISIONS FOR LIABILITIES
30.9.23 30.9.22
£    £   
Deferred tax 1,696 2,120

Deferred
tax
£   
Balance at 1 October 2022 2,120
Provided during year (424 )
Balance at 30 September 2023 1,696

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2023 and 30 September 2022:

30.9.23 30.9.22
£    £   
N J Wolfe and Mrs C J Wolfe
Balance outstanding at start of year - 20,833
Amounts repaid - (20,833 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

11. RELATED PARTY DISCLOSURES

During the year, total dividends of £57,400 (2022 - £51,400) were paid to the directors .

Mr & Mrs Wolfe - Directors and Shareholders

At the balance sheet date Southeast Flowers Ltd owed Mr and Mrs Wolfe £216 (2022 - £133).