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REGISTERED NUMBER: 13237943 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

JENS PLANTS AND FLORISTS LIMITED

JENS PLANTS AND FLORISTS LIMITED (REGISTERED NUMBER: 13237943)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JENS PLANTS AND FLORISTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: J Barrett





REGISTERED OFFICE: 2nd Floor
15 - 19 Cavendish Place
London
W1G 0DD





REGISTERED NUMBER: 13237943 (England and Wales)





ACCOUNTANTS: Arithma Accountants Limited
2nd Floor
15 - 19 Cavendish Place
London
W1G 0DD

JENS PLANTS AND FLORISTS LIMITED (REGISTERED NUMBER: 13237943)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Stocks 12,240 10,173
Debtors 3 2,791 3,356
Cash at bank 864 80
15,895 13,609
CREDITORS
Amounts falling due within one year 4 39,529 24,971
NET CURRENT LIABILITIES (23,634 ) (11,362 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(23,634

)

(11,362

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (23,635 ) (11,363 )
(23,634 ) (11,362 )

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 director acknowledges her 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 February 2024 and were signed by:





J Barrett - Director


JENS PLANTS AND FLORISTS LIMITED (REGISTERED NUMBER: 13237943)

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


1. 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.

The company made a loss of £12,272 (2022: £11,363) during the year. The net liabilities increased to £23,634 from £11,362, at the balance sheet date.

The financial statements are prepared on a going concern basis which the director believes to be
appropriate, based on the continued support of the company's shareholder, to meet the company's costs on an ongoing basis.

On the basis of the above, the director considers that the company will be able to meet its financial obligations as they fall due.

If the company were unable to continue in operational existence for the foreseeable future, adjustments would have to be made to reduce the balance sheet values of assets to their recoverable amounts and to provide for any additional liabilities that may arise.

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

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

JENS PLANTS AND FLORISTS LIMITED (REGISTERED NUMBER: 13237943)

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


1. ACCOUNTING POLICIES - continued

FINANCIAL INSTRUMENTS
The Company's principal financial instruments comprise cash, short term deposits and trade creditors that arise directly from its operation. The main purpose of these financial instruments is to fund the company's operation as well as working capital, liquidity and invest surplus funds.

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost. Where contractual obligations of financial instruments are equivalent similar to debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - NIL ) .

3. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,791 1,558
Other debtors - 1,798
2,791 3,356

JENS PLANTS AND FLORISTS LIMITED (REGISTERED NUMBER: 13237943)

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


4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 7,132 2,698
Taxation and social security 6,385 -
Other creditors 26,012 22,273
39,529 24,971