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REGISTERED NUMBER: 06590509 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

DAVID BAKER FLOWERS LIMITED

DAVID BAKER FLOWERS LIMITED (REGISTERED NUMBER: 06590509)

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


DAVID BAKER FLOWERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: D A Baker





SECRETARY: G Baker





REGISTERED OFFICE: 3rd Floor
21 Perrymount Road
Haywards Heath
West Sussex
RH16 3TP





REGISTERED NUMBER: 06590509 (England and Wales)





ACCOUNTANTS: Galloways Accounting
Atlas Chambers
33 West Street
Brighton
East Sussex
BN1 2RE

DAVID BAKER FLOWERS LIMITED (REGISTERED NUMBER: 06590509)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 17,575 22,754
17,575 22,754

CURRENT ASSETS
Debtors 6 35,515 32,378
Cash at bank 6,502 19,086
42,017 51,464
CREDITORS
Amounts falling due within one year 7 26,712 31,608
NET CURRENT ASSETS 15,305 19,856
TOTAL ASSETS LESS CURRENT
LIABILITIES

32,880

42,610

CREDITORS
Amounts falling due after more than one
year

8

(29,369

)

(35,482

)

PROVISIONS FOR LIABILITIES (3,339 ) (4,323 )
NET ASSETS 172 2,805

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 170 2,803
172 2,805

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 his 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.

DAVID BAKER FLOWERS LIMITED (REGISTERED NUMBER: 06590509)

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 Income Statement has not been delivered.

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





D A Baker - Director


DAVID BAKER FLOWERS LIMITED (REGISTERED NUMBER: 06590509)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

David Baker Flowers 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Intangible assets - goodwill
Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

DAVID BAKER FLOWERS LIMITED (REGISTERED NUMBER: 06590509)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 8,000
AMORTISATION
At 1 January 2023
and 31 December 2023 8,000
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 January 2023 10,167 422 32,613 43,202
Additions - 334 - 334
At 31 December 2023 10,167 756 32,613 43,536
DEPRECIATION
At 1 January 2023 8,253 329 11,866 20,448
Charge for year 287 39 5,187 5,513
At 31 December 2023 8,540 368 17,053 25,961
NET BOOK VALUE
At 31 December 2023 1,627 388 15,560 17,575
At 31 December 2022 1,914 93 20,747 22,754

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 30,591 25,216
Other debtors 4,924 7,162
35,515 32,378

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 6,156 6,156
Trade creditors 12,218 9,548
Taxation and social security 4,731 10,756
Other creditors 3,607 5,148
26,712 31,608

DAVID BAKER FLOWERS LIMITED (REGISTERED NUMBER: 06590509)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 29,369 35,482

The bank loan is secured over the assets of the company.

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As at the balance sheet date the director owed the company £4,925 (2022 £7,162). The loan accrues no interest and is repayable on demand.