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Registered Number: 05152310
England and Wales

 

 

 

MARILLIAM FLOWERS LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2022

End date: 31 August 2023
Director Thomas Brown
Registered Number 05152310
Registered Office Units 1-5, Wholesale Market
Red Doles Lane, Off Leeds Road
Huddersfield
West Yorkshire
HD2 1YF
Accountants Ludlow Painter Limited
Produce House
1a Wickham Court Road
West Wickham
Kent
BR4 9LN
Secretary Thomas Brown
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 31 August 2023.
Principal activities
The principal activity of the company during the financial period was of wholesale flower sales.
Director
The director who served the company throughout the year was as follows:
Thomas Brown
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Thomas Brown
Director

Date approved: 09 April 2024
2
Report to the director on the preparation of the unaudited statutory accounts of Marilliam Flowers Limited for the year ended 31 August 2023.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Marilliam Flowers Limited for the year ended 31 August 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of Marilliam Flowers Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Marilliam Flowers Limited and state those matters that we have agreed to state to the Board of Directors of Marilliam Flowers Limited, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Marilliam Flowers Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Marilliam Flowers Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Marilliam Flowers Limited.You consider that Marilliam Flowers Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Marilliam Flowers Limited. 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 financial statements 31 August 2023.



....................................................
Ludlow Painter Limited
Produce House
1a Wickham Court Road
West Wickham
Kent
BR4 9LN
09 April 2024
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 4 37,000    37,000 
Tangible fixed assets 5 223,058    192,084 
Investments 6 240,000    240,000 
500,058    469,084 
Current assets      
Stocks 7 206,116    191,853 
Debtors 8 464,494    429,111 
Cash at bank and in hand 567,143    567,429 
1,237,753    1,188,393 
Creditors: amount falling due within one year 9 (500,220)   (600,344)
Net current assets 737,533    588,049 
 
Total assets less current liabilities 1,237,591    1,057,133 
Creditors: amount falling due after more than one year 10 (8,500)   (40,298)
Provisions for liabilities 11 (50,393)   (38,860)
Net assets 1,178,698    977,975 
 

Capital and reserves
     
Called up share capital 12 2    2 
Profit and loss account 1,178,696    977,973 
Shareholder's funds 1,178,698    977,975 
 


For the year ended 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 09 April 2024 and were signed by:


-------------------------------
Thomas Brown
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 September 2021 2  652,909  652,911 
Profit for the year 385,064  385,064 
Total comprehensive income for the year 385,064  385,064 
Dividends (60,000) (60,000)
Total investments by and distributions to owners (60,000) (60,000)
At 31 August 2022 2  977,973  977,975 
At 01 September 2022 2  977,973  977,975 
Profit for the year 280,723  280,723 
Total comprehensive income for the year 280,723  280,723 
Dividends (80,000) (80,000)
Total investments by and distributions to owners (80,000) (80,000)
At 31 August 2023 2  1,178,696  1,178,698 
5
General Information
Marilliam Flowers Limited is a private company, limited by shares, registered in England and Wales, registration number 05152310, registration address Units 1-5, Wholesale Market, Red Doles Lane, Off Leeds Road, Huddersfield, West Yorkshire, HD2 1YF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
Website cost
Planning and operating costs for the company's website are charged to the profit and loss account as incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the profit and loss account.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Staff Costs

2023
£
  2022
£
Wages and salaries 621,922    546,615 
Social security costs 51,929    47,960 
Pension costs, defined contribution plan 13,777    14,500 
Other staff costs 16,017    7,398 
703,645    616,473 

3.

Average number of employees

Average number of employees during the year was 14 (2022 : 12).
4.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 September 2022 37,000    37,000 
Additions  
Disposals  
At 31 August 2023 37,000    37,000 
Amortisation
At 01 September 2022  
Charge for year  
On disposals  
At 31 August 2023  
Net book values
At 31 August 2023 37,000    37,000 
At 31 August 2022 37,000    37,000 


5.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 September 2022 69,623    364,178    100,780    534,581 
Additions 11,550    107,990    6,232    125,772 
Disposals   (42,865)   (797)   (43,662)
At 31 August 2023 81,173    429,303    106,215    616,691 
Depreciation
At 01 September 2022 64,085    201,974    76,438    342,497 
Charge for year 4,272    62,476    7,604    74,352 
On disposals   (22,576)   (640)   (23,216)
At 31 August 2023 68,357    241,874    83,402    393,633 
Net book values
Closing balance as at 31 August 2023 12,816    187,429    22,813    223,058 
Opening balance as at 01 September 2022 5,538    162,204    24,342    192,084 


6.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 September 2022 240,000    240,000 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 31 August 2023 240,000    240,000 

7.

Stocks

2023
£
  2022
£
Stocks 206,116    191,853 
206,116    191,853 

8.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 349,486    348,236 
Prepayments & Accrued Income 69,675    35,213 
Other Debtors 39,477    39,477 
Directors Current Account 5,856    6,185 
464,494    429,111 

9.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 278,656    412,758 
Corporation Tax 67,149    85,962 
Accrued Expenses 2,015    1,880 
Obligations under HP/Financial Leases 25,562    14,066 
Pension Contribution Unpaid 5,849    6,100 
PAYE And NIC Creditor 37,853    23,981 
VAT 83,136    55,597 
500,220    600,344 

10.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Obligations Under HP/Financial Leases 8,500    40,298 
8,500    40,298 

11.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 38,861    33,549 
Deferred Tax Charged To The P&L Account 11,532    5,311 
50,393    38,860 

12.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
2 Class A shares of £1.00 each  
 

6