IRIS Accounts Production v24.2.0.383 08328896 director 1.1.23 31.12.23 31.12.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh083288962022-12-31083288962023-12-31083288962023-01-012023-12-31083288962021-12-31083288962022-01-012022-12-31083288962022-12-3108328896ns15:EnglandWales2023-01-012023-12-3108328896ns14:PoundSterling2023-01-012023-12-3108328896ns10:Director12023-01-012023-12-3108328896ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3108328896ns10:SmallEntities2023-01-012023-12-3108328896ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3108328896ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3108328896ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3108328896ns10:FullAccounts2023-01-012023-12-310832889612023-01-012023-12-3108328896ns10:RegisteredOffice2023-01-012023-12-3108328896ns5:CurrentFinancialInstruments2023-12-3108328896ns5:CurrentFinancialInstruments2022-12-3108328896ns5:Non-currentFinancialInstruments2023-12-3108328896ns5:Non-currentFinancialInstruments2022-12-3108328896ns5:ShareCapital2023-12-3108328896ns5:ShareCapital2022-12-3108328896ns5:RetainedEarningsAccumulatedLosses2023-12-3108328896ns5:RetainedEarningsAccumulatedLosses2022-12-3108328896ns5:NetGoodwill2023-01-012023-12-3108328896ns5:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3108328896ns5:NetGoodwill2022-12-3108328896ns5:NetGoodwill2023-12-3108328896ns5:NetGoodwill2022-12-3108328896ns5:PlantMachinery2022-12-3108328896ns5:PlantMachinery2023-01-012023-12-3108328896ns5:PlantMachinery2023-12-3108328896ns5:PlantMachinery2022-12-3108328896ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3108328896ns5:WithinOneYearns5:CurrentFinancialInstruments2022-12-31
REGISTERED NUMBER: 08328896 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Bob & Blossom Limited

Bob & Blossom Limited (Registered number: 08328896)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bob & Blossom Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: Miss K Harris





REGISTERED OFFICE: The Gatehouse
2 Devonhurst Place
Heathfield Terrace
London
W4 4JD





REGISTERED NUMBER: 08328896 (England and Wales)





ACCOUNTANTS: Freeman Carr
Chartered Certified Accountants
The Gatehouse
2 Devonhurst Place
Heathfield Terrace
Chiswick
London
W4 4JD

Bob & Blossom Limited (Registered number: 08328896)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 7,400 11,800
Tangible assets 5 12,046 6,386
19,446 18,186

CURRENT ASSETS
Stocks 268,636 210,201
Debtors 6 70,958 39,738
Cash at bank 230,358 301,711
569,952 551,650
CREDITORS
Amounts falling due within one year 7 59,819 57,073
NET CURRENT ASSETS 510,133 494,577
TOTAL ASSETS LESS CURRENT
LIABILITIES

529,579

512,763

CREDITORS
Amounts falling due after more than one
year

8

(13,178

)

(23,603

)

PROVISIONS FOR LIABILITIES (2,985 ) -
NET ASSETS 513,416 489,160

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 513,316 489,060
513,416 489,160

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Bob & Blossom Limited (Registered number: 08328896)

Balance Sheet - continued
31 December 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 September 2024 and were signed by:





Miss K Harris - Director


Bob & Blossom Limited (Registered number: 08328896)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Bob & Blossom Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer Equipment - 25% reducing balance
Fixtures & Fittings - 20% 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.

Financial instruments
The company only enters into basic financial transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Bob & Blossom Limited (Registered number: 08328896)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 44,000
AMORTISATION
At 1 January 2023 32,200
Charge for year 4,400
At 31 December 2023 36,600
NET BOOK VALUE
At 31 December 2023 7,400
At 31 December 2022 11,800

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 14,366
Additions 9,318
At 31 December 2023 23,684
DEPRECIATION
At 1 January 2023 7,980
Charge for year 3,658
At 31 December 2023 11,638
NET BOOK VALUE
At 31 December 2023 12,046
At 31 December 2022 6,386

Bob & Blossom Limited (Registered number: 08328896)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 15,045 26,738
Other debtors 55,913 13,000
70,958 39,738

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 10,990 10,990
Trade creditors 14,034 15,286
Taxation and social security 32,878 29,703
Other creditors 1,917 1,094
59,819 57,073

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans 13,178 23,178
Other creditors - 425
13,178 23,603