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REGISTERED NUMBER: 06541391 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 APRIL 2023 TO 31 DECEMBER 2023

FOR

MISS ELLES DESIGN FLORISTS LIMITED

MISS ELLES DESIGN FLORISTS LIMITED (REGISTERED NUMBER: 06541391)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 1 April 2023 to 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MISS ELLES DESIGN FLORISTS LIMITED

COMPANY INFORMATION
for the Period 1 April 2023 to 31 December 2023







DIRECTOR: Mrs P Ablett





REGISTERED OFFICE: Beckside Court
Annie Reed Road
Beverley
East Yorkshire
HU17 0LF





REGISTERED NUMBER: 06541391 (England and Wales)





ACCOUNTANTS: Sowerby
Chartered Accountants
Beckside Court
Annie Reed Road
Beverley
East Yorkshire
HU17 0LF

MISS ELLES DESIGN FLORISTS LIMITED (REGISTERED NUMBER: 06541391)

BALANCE SHEET
31 December 2023

2023 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 4,191

CURRENT ASSETS
Stocks - 917
Debtors 5 - 719
- 1,636
CREDITORS
Amounts falling due within one year 6 8,380 10,083
NET CURRENT LIABILITIES (8,380 ) (8,447 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(8,380

)

(4,256

)

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings (8,383 ) (4,259 )
SHAREHOLDERS' FUNDS (8,380 ) (4,256 )

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

MISS ELLES DESIGN FLORISTS LIMITED (REGISTERED NUMBER: 06541391)

BALANCE SHEET - continued
31 December 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 director and authorised for issue on 15 February 2024 and were signed by:





Mrs P Ablett - Director


MISS ELLES DESIGN FLORISTS LIMITED (REGISTERED NUMBER: 06541391)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 1 April 2023 to 31 December 2023


1. STATUTORY INFORMATION

Miss Elles Design Florists Limited is a private company limited by shares and incorporated and domiciled in England. It has its registered office at Beckside Court, Annie Reed Road, Beverley HU17 0LF and its principal place of business is in Leven,Beverley HU17 5NY.

The principal activity of the company is a florists.

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.

The directors have used a basis other than the going concern basis of accounting in view of the cessation of business following the yearend.

Turnover
Turnover is the amount derived from ordinary activities, measured at the fair value of the consideration received or receivable. Turnover excludes value added tax and trade discounts.

Turnover from the sale of goods is recognised at the point of sale.

Turnover from services is recognised on completion of service, or when those services span the year end date, by reference to the stage of completion at the balance sheet date.

All sales are recognised at the point which the company has fulfilled its contractual obligations and the risks and rewards attached to the product, have been transferred to the customer.

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 cost

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell, after making, due allowance for obsolete and slow moving items. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stock is calculated on the first in first out basis.
In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacture/completion.


MISS ELLES DESIGN FLORISTS LIMITED (REGISTERED NUMBER: 06541391)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 April 2023 to 31 December 2023


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period 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.

Taxation
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 period 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.

Government grants
Government grants received by the company during the year are taken to profit as received.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 December 2023 14,921
DEPRECIATION
At 1 April 2023 10,730
Charge for period 4,191
At 31 December 2023 14,921
NET BOOK VALUE
At 31 December 2023 -
At 31 March 2023 4,191

MISS ELLES DESIGN FLORISTS LIMITED (REGISTERED NUMBER: 06541391)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 April 2023 to 31 December 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Other debtors - 719

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Bank loans and overdrafts (see note 7) 7,157 8,386
Taxation and social security - 279
Other creditors 1,223 1,418
8,380 10,083

7. LOANS

An analysis of the maturity of loans is given below:

2023 2023
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 2,000 1,745
Bank loans 5,157 6,641
7,157 8,386

The company took advantage of the Covid Bounce Back Loan scheme amounting to £10,000 in 2021.
Loan repayments have been made during the period however in view of the cessation of trade the balance of the outstanding loan has been recategorised as a current liability.
The loan carries interest at the rate of 2.5%.

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the year end Mrs P Ablett was owed by Miss Elles Design Florist Limited a sum of £336 ( 2022: £718 due to the company by the director). The loan is interest free and repayable on demand.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs P Ablett.