Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31trueWholesale of flowers and plants throughout the UK.false02023-02-22falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.0true 14681851 2023-02-21 14681851 2023-02-22 2023-12-31 14681851 2022-02-22 2023-02-21 14681851 2023-12-31 14681851 c:Director1 2023-02-22 2023-12-31 14681851 d:CurrentFinancialInstruments 2023-12-31 14681851 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14681851 d:ShareCapital 2023-12-31 14681851 d:RetainedEarningsAccumulatedLosses 2023-12-31 14681851 c:OrdinaryShareClass1 2023-02-22 2023-12-31 14681851 c:OrdinaryShareClass1 2023-12-31 14681851 c:FRS102 2023-02-22 2023-12-31 14681851 c:AuditExempt-NoAccountantsReport 2023-02-22 2023-12-31 14681851 c:FullAccounts 2023-02-22 2023-12-31 14681851 c:PrivateLimitedCompanyLtd 2023-02-22 2023-12-31 14681851 e:PoundSterling 2023-02-22 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14681851










G.C. STOLWIJK & CO. LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
G.C. STOLWIJK & CO. LIMITED
REGISTERED NUMBER: 14681851

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
344,040

Cash at bank and in hand
 5 
64,546

  
408,586

Creditors: amounts falling due within one year
 6 
(406,197)

Net current assets
  
 
 
2,389

Total assets less current liabilities
  
2,389

  

Net assets
  
2,389


Capital and reserves
  

Called up share capital 
 7 
100

Profit and loss account
  
2,289

  
2,389


The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 


................................................
G C Stolwijk
Director
Date: 24 September 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
G.C. STOLWIJK & CO. LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

G.C. Stolwijk & Co. Limited is a private company limited by shares incorporated in England and Wales, registration number 14681851. The registered office is Larking Gowen, 1st Floor, Prospect House, Rouen Road, Norwich, NR1 1RE.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The Company was incorporated on 23 February 2023. These financial statements present the results for the period from incorporation until the period end of 31 December 2023.

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are presented in sterling which is the functional currency of the Company and rounded to the nearest £.

The following principal accounting policies have been applied:

 
2.2

Going concern

After reviewing the Company's forecasts and projections, the Directors have a reasonable expectation that the Company has sufficient resources to continue in operational existence for the foreseeable future. The Company therefore continues to adopt the going concern basis in preparing its financial statements.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Page 2

 
G.C. STOLWIJK & CO. LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The Company has no employees other than the Directors, who did not receive any remuneration.


4.


Debtors

2023
£


Trade debtors
344,040

344,040


Page 3

 
G.C. STOLWIJK & CO. LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

5.


Cash and cash equivalents

2023
£

Cash at bank and in hand
64,546

64,546



6.


Creditors: Amounts falling due within one year

2023
£

Trade creditors
4,144

Amounts owed to group undertakings
313,987

Corporation tax
537

Other taxation and social security
87,529

406,197



7.


Share capital

2023
£
Allotted, called up and fully paid


100 Ordinary shares of £1.00 each
100


The Company was incorporated on 22 February 2023. Upon incorporation, 100 Ordinary shares of £1 each were issued.


8.


Related party transactions

The Company has applied the exemption within FRS 102 not to disclose transactions with group companies on the basis that it is a wholly owned subsidiary.


9.


Controlling party

The Company is a wholly owned subsidiary of G.C. Stolwijk & Co. Holding B.V., a company incorporated in the Netherlands. The directors regard the ultimate parent company as G.C. Stolwijk & Co. Holding B.V.. The Company is not included in any parent company consolidated accounts. The parent company financial statements can be obtained from the Netherlands Chamber of Commerce, KVK.

 
Page 4