Registration number:
Fleur of Blackhall Ltd
for the Period from 8 November 2022 to 30 November 2023
Fleur of Blackhall Ltd
Contents
Company Information |
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Director's Report |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
Fleur of Blackhall Ltd
Company Information
Director |
Ms L Mo |
Registered office |
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Accountants |
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Fleur of Blackhall Ltd
Director's Report for the Period from 8 November 2022 to 30 November 2023
The director presents her report and the financial statements for the period from 8 November 2022 to 30 November 2023.
Incorporation
The company was incorporated on
Cessation
The company ceased trading on 17 April 2023.
Director of the company
The director who held office during the period was as follows:
Principal activity
The principal activity of the company is retail sale of flowers, plants, seeds and fertilisers.
Small companies provision statement
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved and authorised by the
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Fleur of Blackhall Ltd
(Registration number: SC749736)
Balance Sheet as at 30 November 2023
Note |
2023 |
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Current assets |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
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Net liabilities |
( |
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Capital and reserves |
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Called up share capital |
100 |
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Retained earnings |
(40,712) |
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Shareholders' deficit |
(40,612) |
For the financial period ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
• |
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• |
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.
Approved and authorised by the
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Fleur of Blackhall Ltd
Notes to the Unaudited Financial Statements for the Period from 8 November 2022 to 30 November 2023
General information |
The company is a private company limited by share capital, incorporated in Scotland.
The address of its registered office is:
These financial statements were authorised for issue by the
Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. There were no material departures from that standard.
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The company ceased trading on 17 April 2023 and the financial statements have been prepared on a basis other than the going concern basis. This basis includes, where applicable, writing the company's assets down to net realisable value and making provisions in respect of contracts that have become onerous at the balance sheet date. No provision has been made for the future costs of terminating the business unless such costs were committed to at the reporting date.
The presentation currency of the financial statements is the Pound Sterling (£).
Going concern
The director has concluded that the company is not a going concern and, as disclosed within the basis of preparation accounting policy above, the financial statement have been prepared on a basis other than the going concern basis as the company ceased trading on 17 April 2023.
Fleur of Blackhall Ltd
Notes to the Unaudited Financial Statements for the Period from 8 November 2022 to 30 November 2023
Revenue recognition
Turnover comprises the fair value of the consideration derived from retail sale of flowers, plants, seeds and fertilisers. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.
Tax
The tax expense for the period comprises tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
At the balance sheet date, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Expenditure of £500 or more on individual tangible fixed assets is capitalised at cost. Expenditure on assets below this threshold is charged directly to the profit and loss account in the period it is incurred.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
Asset class |
Depreciation method and rate |
Motor vehicles |
25% Reducing balance |
Goodwill
Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.
Amortisation
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:
Fleur of Blackhall Ltd
Notes to the Unaudited Financial Statements for the Period from 8 November 2022 to 30 November 2023
Asset class |
Amortisation method and rate |
Goodwill |
10% Straight line |
Financial instruments
Staff numbers |
The average number of persons employed by the company (including the director) during the period was
Loss/profit before tax |
Arrived at after charging/(crediting)
Fleur of Blackhall Ltd
Notes to the Unaudited Financial Statements for the Period from 8 November 2022 to 30 November 2023
2023 |
Intangible assets |
Goodwill |
Total |
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Cost or valuation |
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Additions acquired separately |
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Disposals |
( |
( |
At 30 November 2023 |
- |
- |
Amortisation |
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Carrying amount |
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At 30 November 2023 |
- |
- |
Tangible assets |
Motor vehicles |
Total |
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Cost or valuation |
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Additions |
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Disposals |
( |
( |
At 30 November 2023 |
- |
- |
Depreciation |
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Carrying amount |
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At 30 November 2023 |
- |
- |
Creditors |
Creditors: amounts falling due within one year
2023 |
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Due within one year |
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Trade creditors |
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Taxation and social security |
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Other creditors |
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Fleur of Blackhall Ltd
Notes to the Unaudited Financial Statements for the Period from 8 November 2022 to 30 November 2023
Share capital |
Allotted, called up and fully paid shares
2023 |
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No. |
£ |
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100 |
Fleur of Blackhall Ltd
Notes to the Unaudited Financial Statements for the Period from 8 November 2022 to 30 November 2023
Related party transactions |
Summary of transactions with key management
During the year, the director advanced loans totalling £39,200 to the company. At the year end, the balance due to the director was £39,200. This loan is unsecured, interest free and has no fixed repayment terms.