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Registered Number: 06867664
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 May 2024

for

BRANCHING OUT FLORISTS LIMITED

Directors Jacqueline Quertier Thatcher
Bryony Louise Quertier Glass
Registered Number 06867664
Registered Office 13 Market Place
Wallingford
Oxfordshire
OX10 0AD
Accountants Strata Accountants Limited
Milton Park Innovation Centre
99 Park Drive
Abingdon
OX14 4RY
1
  2024   2023
    £ £   £ £
Fixed assets   3,808      5,078 
Current assets 15,071      6,558   
Prepayments and accrued income 893      664   
Creditors: amount falling due within one year (19,184)     (17,990)  
Net current assets   (3,220)     (10,768)
Total assets less current liabilities   588      (5,690)
Creditors: amount falling due after more than one year   (369)     (2,581)
Net assets   219      (8,271)
 

         
Capital and reserves   219      (8,271)
 
NOTES TO THE ACCOUNTS

General Information
Branching Out Florists Limited is a private company, limited by shares, registered in England and Wales, registration number 06867664, registration address 13 Market Place, Wallingford, Oxfordshire, OX10 0AD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 June 2023 45,000    45,000 
Additions  
Disposals  
At 31 May 2024 45,000    45,000 
Amortisation
At 01 June 2023 45,000    45,000 
Charge for year  
On disposals  
At 31 May 2024 45,000    45,000 
Net book values
At 31 May 2024  
At 31 May 2023  


3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Land and Buildings   Total
  £   £   £   £
At 01 June 2023 11,380    1,538    4,427    17,345 
Additions      
Disposals   (1,168)     (1,168)
At 31 May 2024 11,380    370    4,427    16,177 
Depreciation
At 01 June 2023 6,579    1,261    4,427    12,267 
Charge for year 1,200    70      1,270 
On disposals   (1,168)     (1,168)
At 31 May 2024 7,779    163    4,427    12,369 
Net book values
Closing balance as at 31 May 2024 3,601    207      3,808 
Opening balance as at 01 June 2023 4,801    277      5,078 


4.

Average number of employees

Average number of employees during the year was 7 (2023 : 7).


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 06 August 2024 and were signed on its behalf by:


--------------------------------
Bryony Louise Quertier Glass
Director
2