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REGISTERED NUMBER: 10964489 (England and Wales)








FLOWERKITTLE ARCHITECTS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






FLOWERKITTLE ARCHITECTS LTD (REGISTERED NUMBER: 10964489)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

FLOWERKITTLE ARCHITECTS LTD

COMPANY INFORMATION
for the year ended 31 December 2023







DIRECTORS: D Flower
P Kittle





REGISTERED OFFICE: Talbot House
34 Staple Gardens
Winchester
Hampshire
SO23 8SR





REGISTERED NUMBER: 10964489 (England and Wales)





ACCOUNTANTS: Bessler Hendrie LLP
Chartered Accountants
Ashbourne House
The Guildway
Old Portsmouth Road
Guildford
Surrey
GU3 1LR

FLOWERKITTLE ARCHITECTS LTD (REGISTERED NUMBER: 10964489)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 12,000 15,000
Tangible assets 5 2,479 2,979
14,479 17,979

CURRENT ASSETS
Debtors 6 47,134 24,860
Cash at bank 12,064 14,830
59,198 39,690
CREDITORS
Amounts falling due within one year 7 (51,261 ) (39,220 )
NET CURRENT ASSETS 7,937 470
TOTAL ASSETS LESS CURRENT LIABILITIES 22,416 18,449

CREDITORS
Amounts falling due after more than one year 8 - (808 )

PROVISIONS FOR LIABILITIES (740 ) (740 )
NET ASSETS 21,676 16,901

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 21,576 16,801
21,676 16,901

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

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

FLOWERKITTLE ARCHITECTS LTD (REGISTERED NUMBER: 10964489)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 March 2024 and were signed on its behalf by:




D Flower - Director



P Kittle - Director


FLOWERKITTLE ARCHITECTS LTD (REGISTERED NUMBER: 10964489)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2023


1. STATUTORY INFORMATION

FlowerKittle Architects Ltd 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 represents the fair value of services provided in the ordinary course of business, excluding Value Added Tax. Turnover is recognised based on the stage of completion where the outcome of the contract can be assessed with reasonable certainty.

Intangible assets
Intangible assets relates to goodwill in connection with the acquisition of the business in 2017. The amount recognised is the excess of the cost of the acquisition over the interest in the net fair value of identifiable assets and liabilities at the date of acquisition, and is capitalised as an asset on the balance sheet.

Goodwill is amortised over its estimated useful life of 10 years. This length of time is presumed to be the maximum useful life of purchased goodwill because it is difficult to make projections beyond this period. Goodwill is reviewed for impairment at the end of the first full financial year following each acquisition and subsequently as and when necessary if circumstances emerge that the carrying value may not be recoverable.

Tangible fixed assets
Tangible assets are stated at cost less accumulated depreciation. Cost includes the original purchase price and costs directly attributable to bringing the asset to its working condition for its intended use.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Fixtures and fittings - 25% on cost
Computer equipment - 33% on cost

On disposal the difference between net proceeds and the carrying amount of the item sold is recognised in the income statement and is included in administrative expenses.

Taxation
Current tax is the amount of corporation tax payable in respect of taxable profit for the year or prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the year end.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date. Timing differences are differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured at the average tax rates that are expected to apply in the periods in which timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantially enacted by the balance sheet date. Deferred tax is measured on a non-discounted basis.

FLOWERKITTLE ARCHITECTS LTD (REGISTERED NUMBER: 10964489)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023


2. ACCOUNTING POLICIES - continued

Basic financial instruments
Financial instruments are classified by the directors as basic or non-basic following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method. The company does not have any non-basic financial instruments.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the income statement 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 income statement in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 30,000
AMORTISATION
At 1 January 2023 15,000
Charge for year 3,000
At 31 December 2023 18,000
NET BOOK VALUE
At 31 December 2023 12,000
At 31 December 2022 15,000

FLOWERKITTLE ARCHITECTS LTD (REGISTERED NUMBER: 10964489)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 7,482
Additions 1,028
At 31 December 2023 8,510
DEPRECIATION
At 1 January 2023 4,503
Charge for year 1,528
At 31 December 2023 6,031
NET BOOK VALUE
At 31 December 2023 2,479
At 31 December 2022 2,979

Included within the above are assets held under hire purchase which cost £2,155 (2022: £2,155). Depreciation charged to date totals £898 (2022:£180) and the net book value of the assets is £1,257 (2022: £1,975).

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 42,130 19,883
Other debtors 5,004 4,977
47,134 24,860

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts (see note 9) 808 1,077
Trade creditors 884 148
Taxation and social security 36,594 21,884
Other creditors 12,975 16,111
51,261 39,220

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts (see note 9) - 808

FLOWERKITTLE ARCHITECTS LTD (REGISTERED NUMBER: 10964489)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023


9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2023 2022
£    £   
Net obligations repayable:
Within one year 808 1,077
Between one and five years - 808
808 1,885

The loan is secured by way of a fixed charge over the asset to which it relates.


Non-cancellable operating
leases
2023 2022
£ £
Within one year 8,000 20,000

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
FLOWERKITTLE ARCHITECTS LTD


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of FlowerKittle Architects Ltd for the year ended 31 December 2023 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of FlowerKittle Architects Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of FlowerKittle Architects Ltd and state those matters that we have agreed to state to the Board of Directors of FlowerKittle Architects Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than FlowerKittle Architects Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that FlowerKittle Architects Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of FlowerKittle Architects Ltd. You consider that FlowerKittle Architects Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of FlowerKittle Architects Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report should not be regarded as suitable to be used or relied on by any other party wishing to acquire any rights against Bessler Hendrie LLP for any purpose or in any context. Any party, other than the directors, who obtain access to this report or a copy and chooses to rely on this report (or any part of it) will do so at its own risk.






Bessler Hendrie LLP
Chartered Accountants
Ashbourne House
The Guildway
Old Portsmouth Road
Guildford
Surrey
GU3 1LR


27 March 2024