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Registration number: SC749736

Fleur of Blackhall Ltd

Unaudited Filleted Financial Statements

for the Period from 8 November 2022 to 30 November 2023

 

Fleur of Blackhall Ltd

Contents

Company Information

1

Director's Report

2

Balance Sheet

3

Notes to the Unaudited Financial Statements

4 to 9

 

Fleur of Blackhall Ltd

Company Information

Director

Ms L Mo

Registered office

 

Argyll House
Quarrywood Court
Livingston
West Lothian
EH54 6AX

Accountants

Glen Drummond Ltd
Argyll House
Quarrywood Court
Livingston
West Lothian
EH54 6AX

 

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 8 November 2022 and commenced trading on 3 February 2023

Cessation

The company ceased trading on 17 April 2023.

Director of the company

The director who held office during the period was as follows:

Ms L Mo (appointed 8 November 2022)

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 director on 6 August 2024
 

.........................................
Ms L Mo
Director

 

Fleur of Blackhall Ltd

(Registration number: SC749736)
Balance Sheet as at 30 November 2023

Note

2023
£

Current assets

 

Cash at bank and in hand

 

201

Creditors: Amounts falling due within one year

7

(40,813)

Net liabilities

 

(40,612)

Capital and reserves

 

Called up share capital

8

100

Retained earnings

(40,712)

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:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

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 director on 6 August 2024
 

.........................................
Ms L Mo
Director

 

Fleur of Blackhall Ltd

Notes to the Unaudited Financial Statements for the Period from 8 November 2022 to 30 November 2023

1

General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Argyll House
Quarrywood Court
Livingston
West Lothian
EH54 6AX

These financial statements were authorised for issue by the director on 6 August 2024.

2

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

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period was 2.

4

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
£

5

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

Additions acquired separately

15,000

15,000

Disposals

(15,000)

(15,000)

At 30 November 2023

-

-

Amortisation

Carrying amount

At 30 November 2023

-

-

6

Tangible assets

Motor vehicles
 £

Total
£

Cost or valuation

Additions

11,300

11,300

Disposals

(11,300)

(11,300)

At 30 November 2023

-

-

Depreciation

Carrying amount

At 30 November 2023

-

-

7

Creditors

Creditors: amounts falling due within one year

2023
£

Due within one year

Trade creditors

483

Taxation and social security

1,167

Other creditors

39,163

40,813

 

Fleur of Blackhall Ltd

Notes to the Unaudited Financial Statements for the Period from 8 November 2022 to 30 November 2023

8

Share capital

Allotted, called up and fully paid shares

2023

No.

£

Ordinary shares of £1 each

100

100

   
 

Fleur of Blackhall Ltd

Notes to the Unaudited Financial Statements for the Period from 8 November 2022 to 30 November 2023

9

Related party transactions

Summary of transactions with key management

The company operates a loan account with the director, Ms L Mo.
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.