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Company No: 07397877 (England and Wales)

MOOFLOWER LIMITED

Unaudited Financial Statements
For the financial year ended 31 October 2023
Pages for filing with the registrar

MOOFLOWER LIMITED

Unaudited Financial Statements

For the financial year ended 31 October 2023

Contents

MOOFLOWER LIMITED

COMPANY INFORMATION

For the financial year ended 31 October 2023
MOOFLOWER LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 October 2023
DIRECTOR Matthew David Parkins
REGISTERED OFFICE Wellington House Aviator Court
Clifton Moor
York
YO30 4UZ
United Kingdom
COMPANY NUMBER 07397877 (England and Wales)
ACCOUNTANT Jones & Co of York Limited
Wellington House
Aviator Court
York
YO30 4UZ
United Kingdom
MOOFLOWER LIMITED

BALANCE SHEET

As at 31 October 2023
MOOFLOWER LIMITED

BALANCE SHEET (continued)

As at 31 October 2023
Note 2023 2022
£ £
Fixed assets
Tangible assets 4 517 1,691
517 1,691
Current assets
Debtors 5 27,424 25,670
Cash at bank and in hand 6 36,325 58,376
63,749 84,046
Creditors: amounts falling due within one year 7 ( 23,951) ( 36,729)
Net current assets 39,798 47,317
Total assets less current liabilities 40,315 49,008
Net assets 40,315 49,008
Capital and reserves
Called-up share capital 8 100 100
Profit and loss account 40,215 48,908
Total shareholders' funds 40,315 49,008

For the financial year ending 31 October 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of Mooflower Limited (registered number: 07397877) were approved and authorised for issue by the Director on 09 April 2024. They were signed on its behalf by:

Matthew David Parkins
Director
MOOFLOWER LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2023
MOOFLOWER LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Mooflower Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wellington House Aviator Court, Clifton Moor, York, YO30 4UZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill 7 years straight line
Trademarks, patents and licences 25 years straight line
Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings 3 years straight line
Computer equipment 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including the director 2 2

3. Intangible assets

Goodwill Trademarks, patents
and licences
Total
£ £ £
Cost
At 01 November 2022 75,000 14,188 89,188
At 31 October 2023 75,000 14,188 89,188
Accumulated amortisation
At 01 November 2022 75,000 14,188 89,188
At 31 October 2023 75,000 14,188 89,188
Net book value
At 31 October 2023 0 0 0
At 31 October 2022 0 0 0

4. Tangible assets

Fixtures and fittings Computer equipment Total
£ £ £
Cost
At 01 November 2022 0 4,382 4,382
Additions 333 0 333
At 31 October 2023 333 4,382 4,715
Accumulated depreciation
At 01 November 2022 0 2,691 2,691
Charge for the financial year 46 1,461 1,507
At 31 October 2023 46 4,152 4,198
Net book value
At 31 October 2023 287 230 517
At 31 October 2022 0 1,691 1,691

5. Debtors

2023 2022
£ £
Trade debtors 26,823 25,230
VAT recoverable 601 440
27,424 25,670

6. Cash and cash equivalents

2023 2022
£ £
Cash at bank and in hand 36,325 58,376

7. Creditors: amounts falling due within one year

2023 2022
£ £
Amounts owed to director 643 3,373
Accruals 568 1,880
Taxation and social security 22,486 31,240
Other creditors 254 236
23,951 36,729

8. Called-up share capital

2023 2022
£ £
Allotted, called-up and fully-paid
70 Ordinary A shares of £ 1.00 each 70 70
30 Ordinary B shares of £ 1.00 each 30 30
100 100