2023-01-012023-12-312023-12-31false10387046FLOWERBE LIMITED2024-04-1096090iso4217:GBPxbrli:pure103870462023-01-01103870462023-12-31103870462023-01-012023-12-31103870462021-12-31103870462022-12-31103870462021-12-312022-12-3110387046bus:SmallEntities2023-01-012023-12-3110387046bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3110387046bus:AbridgedAccounts2023-01-012023-12-3110387046bus:PrivateLimitedCompanyLtd2023-01-012023-12-3110387046core:WithinOneYear2023-12-3110387046core:AfterOneYear2023-12-3110387046core:WithinOneYear2022-12-3110387046core:AfterOneYear2022-12-3110387046core:ShareCapital2023-12-3110387046core:SharePremium2023-12-3110387046core:RevaluationReserve2023-12-3110387046core:OtherReservesSubtotal2023-12-3110387046core:RetainedEarningsAccumulatedLosses2023-12-3110387046core:ShareCapital2022-12-3110387046core:SharePremium2022-12-3110387046core:RevaluationReserve2022-12-3110387046core:OtherReservesSubtotal2022-12-3110387046core:RetainedEarningsAccumulatedLosses2022-12-3110387046core:LandBuildings2023-12-3110387046core:PlantMachinery2023-12-3110387046core:Vehicles2023-12-3110387046core:FurnitureFittings2023-12-3110387046core:OfficeEquipment2023-12-3110387046core:NetGoodwill2023-12-3110387046core:IntangibleAssetsOtherThanGoodwill2023-12-3110387046core:ListedExchangeTraded2023-12-3110387046core:UnlistedNon-exchangeTraded2023-12-3110387046core:LandBuildings2022-12-3110387046core:PlantMachinery2022-12-3110387046core:Vehicles2022-12-3110387046core:FurnitureFittings2022-12-3110387046core:OfficeEquipment2022-12-3110387046core:NetGoodwill2022-12-3110387046core:IntangibleAssetsOtherThanGoodwill2022-12-3110387046core:ListedExchangeTraded2022-12-3110387046core:UnlistedNon-exchangeTraded2022-12-3110387046core:LandBuildings2023-01-012023-12-3110387046core:PlantMachinery2023-01-012023-12-3110387046core:Vehicles2023-01-012023-12-3110387046core:FurnitureFittings2023-01-012023-12-3110387046core:OfficeEquipment2023-01-012023-12-3110387046core:NetGoodwill2023-01-012023-12-3110387046core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3110387046core:ListedExchangeTraded2023-01-012023-12-3110387046core:UnlistedNon-exchangeTraded2023-01-012023-12-3110387046core:MoreThanFiveYears2023-01-012023-12-3110387046core:Non-currentFinancialInstruments2023-12-3110387046core:Non-currentFinancialInstruments2022-12-3110387046dpl:CostSales2023-01-012023-12-3110387046dpl:DistributionCosts2023-01-012023-12-3110387046core:LandBuildings2023-01-012023-12-3110387046core:PlantMachinery2023-01-012023-12-3110387046core:Vehicles2023-01-012023-12-3110387046core:FurnitureFittings2023-01-012023-12-3110387046core:OfficeEquipment2023-01-012023-12-3110387046dpl:AdministrativeExpenses2023-01-012023-12-3110387046core:NetGoodwill2023-01-012023-12-3110387046core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3110387046dpl:GroupUndertakings2023-01-012023-12-3110387046dpl:ParticipatingInterests2023-01-012023-12-3110387046dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3110387046core:ListedExchangeTraded2023-01-012023-12-3110387046dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3110387046core:UnlistedNon-exchangeTraded2023-01-012023-12-3110387046dpl:CostSales2021-12-312022-12-3110387046dpl:DistributionCosts2021-12-312022-12-3110387046core:LandBuildings2021-12-312022-12-3110387046core:PlantMachinery2021-12-312022-12-3110387046core:Vehicles2021-12-312022-12-3110387046core:FurnitureFittings2021-12-312022-12-3110387046core:OfficeEquipment2021-12-312022-12-3110387046dpl:AdministrativeExpenses2021-12-312022-12-3110387046core:NetGoodwill2021-12-312022-12-3110387046core:IntangibleAssetsOtherThanGoodwill2021-12-312022-12-3110387046dpl:GroupUndertakings2021-12-312022-12-3110387046dpl:ParticipatingInterests2021-12-312022-12-3110387046dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-312022-12-3110387046core:ListedExchangeTraded2021-12-312022-12-3110387046dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-312022-12-3110387046core:UnlistedNon-exchangeTraded2021-12-312022-12-3110387046core:NetGoodwill2023-12-3110387046core:IntangibleAssetsOtherThanGoodwill2023-12-3110387046core:LandBuildings2023-12-3110387046core:PlantMachinery2023-12-3110387046core:Vehicles2023-12-3110387046core:FurnitureFittings2023-12-3110387046core:OfficeEquipment2023-12-3110387046core:AfterOneYear2023-12-3110387046core:WithinOneYear2023-12-3110387046core:ListedExchangeTraded2023-12-3110387046core:UnlistedNon-exchangeTraded2023-12-3110387046core:ShareCapital2023-12-3110387046core:SharePremium2023-12-3110387046core:RevaluationReserve2023-12-3110387046core:OtherReservesSubtotal2023-12-3110387046core:RetainedEarningsAccumulatedLosses2023-12-3110387046core:NetGoodwill2022-12-3110387046core:IntangibleAssetsOtherThanGoodwill2022-12-3110387046core:LandBuildings2022-12-3110387046core:PlantMachinery2022-12-3110387046core:Vehicles2022-12-3110387046core:FurnitureFittings2022-12-3110387046core:OfficeEquipment2022-12-3110387046core:AfterOneYear2022-12-3110387046core:WithinOneYear2022-12-3110387046core:L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FLOWERBE LIMITED

Registered Number
10387046
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

FLOWERBE LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

MILLARD, Dennis Henry
ROBERTS, Lisa

Registered Address

100 Plymouth Road
Penarth
CF64 5DL

Registered Number

10387046 (England and Wales)
FLOWERBE LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5593-
593-
Current assets
Stocks3,2074,186
Debtors63,2732,646
Cash at bank and on hand22,3541,583
28,8348,415
Creditors amounts falling due within one year7(86,993)(68,907)
Net current assets (liabilities)(58,159)(60,492)
Total assets less current liabilities(57,566)(60,492)
Creditors amounts falling due after one year8(192,463)(112,839)
Net assets(250,029)(173,331)
Capital and reserves
Called up share capital450450
Share premium524,566524,566
Profit and loss account(775,045)(698,347)
Shareholders' funds(250,029)(173,331)
The financial statements were approved and authorised for issue by the Board of Directors on 10 April 2024, and are signed on its behalf by:
MILLARD, Dennis Henry
Director
Registered Company No. 10387046
FLOWERBE LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment2
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year64
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 January 23939
Additions1,000
At 31 December 231,939
Depreciation and impairment
At 01 January 23939
Charge for year407
At 31 December 231,346
Net book value
At 31 December 23593
At 31 December 22-
6.Debtors

2023

2022

££
Trade debtors / trade receivables1,6641,554
Other debtors1,6091,092
Total3,2732,646
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables20,31813,495
Bank borrowings and overdrafts36,79532,855
Taxation and social security29,88022,556
Other creditors-1
Total86,99368,907
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts48,63712,810
Other creditors143,826100,029
Total192,463112,839
Non-interest bearing shareholders loans of £143,826 (2022 – £nil) is included within Other Creditors due within more than one year.