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Company Registration No. 13736895 (England and Wales)
THE BEVERLEY FLOWER COMPANY LIMITED Unaudited accounts for the year ended 31 December 2023
THE BEVERLEY FLOWER COMPANY LIMITED Unaudited accounts Contents
Page
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THE BEVERLEY FLOWER COMPANY LIMITED Company Information for the year ended 31 December 2023
Director
Mrs J Crisp
Company Number
13736895 (England and Wales)
Registered Office
2 Exeter Street Cottingham East Yorkshire HU16 4LU United Kingdom
Accountants
Kendall Accountancy Services Limited 2 Exeter Street New Village Road Cottingham East Yorkshire HU16 4LU
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THE BEVERLEY FLOWER COMPANY LIMITED Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
22,716 
Tangible assets
13,694 
18,407 
13,694 
41,123 
Current assets
Inventories
- 
5,000 
Debtors
- 
600 
Cash at bank and in hand
- 
6,597 
- 
12,197 
Creditors: amounts falling due within one year
(51,081)
(46,259)
Net current liabilities
(51,081)
(34,062)
Total assets less current liabilities
(37,387)
7,061 
Creditors: amounts falling due after more than one year
- 
(7,004)
Net (liabilities)/assets
(37,387)
57 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(37,487)
(43)
Shareholders' funds
(37,387)
57 
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 August 2024 and were signed on its behalf by
Mrs J Crisp Director Company Registration No. 13736895
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THE BEVERLEY FLOWER COMPANY LIMITED Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
THE BEVERLEY FLOWER COMPANY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13736895. The registered office is 2 Exeter Street, Cottingham, East Yorkshire, HU16 4LU, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on Cost
Motor vehicles
20% reducing balance
Fixtures & fittings
25% on Cost
Computer equipment
25% on Cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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THE BEVERLEY FLOWER COMPANY LIMITED Notes to the Accounts for the year ended 31 December 2023
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2023
22,716 
Revaluations
(22,716)
At 31 December 2023
- 
Amortisation
At 1 January 2023
- 
At 31 December 2023
- 
Net book value
At 31 December 2023
- 
At 31 December 2022
22,716 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2023
16 
5,545 
16,473 
411 
22,445 
Disposals
- 
(5,545)
- 
- 
(5,545)
At 31 December 2023
16 
- 
16,473 
411 
16,900 
Depreciation
At 1 January 2023
3 
832 
3,126 
77 
4,038 
Charge for the year
- 
471 
- 
- 
471 
On disposals
- 
(1,303)
- 
- 
(1,303)
At 31 December 2023
3 
- 
3,126 
77 
3,206 
Net book value
At 31 December 2023
13 
- 
13,347 
334 
13,694 
At 31 December 2022
13 
4,713 
13,347 
334 
18,407 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
600 
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THE BEVERLEY FLOWER COMPANY LIMITED Notes to the Accounts for the year ended 31 December 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
- 
19 
VAT
- 
2,152 
Taxes and social security
- 
432 
Other creditors
- 
10,761 
Loans from directors
51,081 
32,895 
51,081 
46,259 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
- 
7,004 
9
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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