Registered number
14563832
Heemskerk Flowers C&C Ne Limited
Filleted Accounts
31 December 2023
Heemskerk Flowers C&C Ne Limited
Registered number: 14563832
Balance Sheet
as at 31 December 2023
Notes 2023
£
Fixed assets
Tangible assets 4 102,426
Current assets
Stocks 27,840
Debtors 5 84,414
Cash at bank and in hand 165,659
277,913
Creditors: amounts falling due within one year 6 (292,224)
Net current liabilities (14,311)
Total assets less current liabilities 88,115
Creditors: amounts falling due after more than one year 7 (86,225)
Net assets 1,890
Capital and reserves
Called up share capital 100
Share premium 249,900
Profit and loss account (248,110)
Shareholders' funds 1,890
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D Nichol
Director
Approved by the board on 15 April 2024
Heemskerk Flowers C&C Ne Limited
Notes to the Accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Motor Vehicles over 5 years
Office and computer equipment over 3 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
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.
Creditors
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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023
Number
Average number of persons employed by the company 7
3 Intangible fixed assets £
Goodwill:
Cost
Additions 150,000
At 31 December 2023 150,000
Amortisation
Provided during the year 150,000
At 31 December 2023 150,000
Net book value
At 31 December 2023 -
4 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
Additions 81,938 36,000 117,938
At 31 December 2023 81,938 36,000 117,938
Depreciation
Charge for the year 11,729 3,783 15,512
At 31 December 2023 11,729 3,783 15,512
Net book value
At 31 December 2023 70,209 32,217 102,426
5 Debtors 2023
£
Trade debtors 72,088
Other debtors 12,326
84,414
6 Creditors: amounts falling due within one year 2023
£
Obligations under finance lease and hire purchase contracts 4,320
Trade creditors 266,876
Taxation and social security costs 20,056
Other creditors 972
292,224
7 Creditors: amounts falling due after one year 2023
£
Bank loans 71,021
Obligations under finance lease and hire purchase contracts 15,204
86,225
8 Other information
Heemskerk Flowers C&C Ne Limited is a private company limited by shares and incorporated in England. Its registered office is:
Unit 9 Earlsway Trading Estate
Team Valley
Gateshead
NE11 0QG
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