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REGISTERED NUMBER: 09056207 (England and Wales)















PETER J HAWKING WHOLESALE FLOWERS LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024






PETER J HAWKING WHOLESALE FLOWERS LTD (REGISTERED NUMBER: 09056207)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


PETER J HAWKING WHOLESALE FLOWERS LTD

COMPANY INFORMATION
for the Year Ended 31 May 2024







DIRECTORS: P J Hawking
Mrs J Hawking





REGISTERED OFFICE: 6 Powell Court
Doynton
Bristol
BS30 5TY





REGISTERED NUMBER: 09056207 (England and Wales)





ACCOUNTANT: Clear Vision Accountancy Limited
1 Abacus House
Newlands Road
Corsham
Wiltshire
SN13 0BH

PETER J HAWKING WHOLESALE FLOWERS LTD (REGISTERED NUMBER: 09056207)

BALANCE SHEET
31 May 2024

31/5/24 31/5/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 22,500
Tangible assets 5 32,257 42,742
32,257 65,242

CURRENT ASSETS
Debtors 6 264,085 224,766
Cash at bank 79,312 128,991
343,397 353,757
CREDITORS
Amounts falling due within one year 7 106,000 104,958
NET CURRENT ASSETS 237,397 248,799
TOTAL ASSETS LESS CURRENT
LIABILITIES

269,654

314,041

PROVISIONS FOR LIABILITIES 8,064 10,686
NET ASSETS 261,590 303,355

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 261,588 303,353
261,590 303,355

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 20 September 2024 and were signed on its behalf by:





P J Hawking - Director


PETER J HAWKING WHOLESALE FLOWERS LTD (REGISTERED NUMBER: 09056207)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Peter J Hawking Wholesale Flowers Ltd 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.

Turnover is recognised when goods are dispatched.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten 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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern
The directors have assessed whether the company is a going concern and have considered all available
information about the future and are confident of the company's ability to continue as a going concern.

PETER J HAWKING WHOLESALE FLOWERS LTD (REGISTERED NUMBER: 09056207)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 225,000
AMORTISATION
At 1 June 2023 202,500
Charge for year 22,500
At 31 May 2024 225,000
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 22,500

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 June 2023 33,264 4,594 46,850 16,865 101,573
Additions - - - 268 268
At 31 May 2024 33,264 4,594 46,850 17,133 101,841
DEPRECIATION
At 1 June 2023 19,109 2,130 27,226 10,366 58,831
Charge for year 3,539 616 4,906 1,692 10,753
At 31 May 2024 22,648 2,746 32,132 12,058 69,584
NET BOOK VALUE
At 31 May 2024 10,616 1,848 14,718 5,075 32,257
At 31 May 2023 14,155 2,464 19,624 6,499 42,742

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/24 31/5/23
£    £   
Trade debtors 238,211 195,254
Other debtors 25,874 29,512
264,085 224,766

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/24 31/5/23
£    £   
Trade creditors 24,926 34,547
Taxation and social security 74,593 66,989
Other creditors 6,481 3,422
106,000 104,958

PETER J HAWKING WHOLESALE FLOWERS LTD (REGISTERED NUMBER: 09056207)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2024 and 31 May 2023:

31/5/24 31/5/23
£    £   
P J Hawking
Balance outstanding at start of year 20,939 21,011
Amounts advanced 190,990 170,464
Amounts repaid (196,677 ) (170,536 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 15,252 20,939