2023-05-012024-04-302024-04-30false09926895FLOWER PRESERVATION WORKSHOP LTD2024-08-19iso4217:GBPxbrli:pure099268952023-05-01099268952024-04-30099268952023-05-012024-04-30099268952022-05-01099268952023-04-30099268952022-05-012023-04-3009926895bus:SmallEntities2023-05-012024-04-3009926895bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3009926895bus:FullAccounts2023-05-012024-04-3009926895bus:PrivateLimitedCompanyLtd2023-05-012024-04-3009926895core:WithinOneYear2024-04-3009926895core:AfterOneYear2024-04-3009926895core:WithinOneYear2023-04-3009926895core:AfterOneYear2023-04-3009926895core:ShareCapital2024-04-3009926895core:SharePremium2024-04-3009926895core:RevaluationReserve2024-04-3009926895core:OtherReservesSubtotal2024-04-3009926895core:RetainedEarningsAccumulatedLosses2024-04-3009926895core:ShareCapital2023-04-3009926895core:SharePremium2023-04-3009926895core:RevaluationReserve2023-04-3009926895core:OtherReservesSubtotal2023-04-3009926895core:RetainedEarningsAccumulatedLosses2023-04-3009926895core:LandBuildings2024-04-3009926895core:PlantMachinery2024-04-3009926895core:Vehicles2024-04-3009926895core:FurnitureFittings2024-04-3009926895core:OfficeEquipment2024-04-3009926895core:NetGoodwill2024-04-3009926895core:IntangibleAssetsOtherThanGoodwill2024-04-3009926895core:ListedExchangeTraded2024-04-3009926895core:UnlistedNon-exchangeTraded2024-04-3009926895core:LandBuildings2023-04-3009926895core:PlantMachinery2023-04-3009926895core:Vehicles2023-04-3009926895core:FurnitureFittings2023-04-3009926895core:OfficeEquipment2023-04-3009926895core:NetGoodwill2023-04-3009926895core:IntangibleAssetsOtherThanGoodwill2023-04-3009926895core:ListedExchangeTraded2023-04-3009926895core:UnlistedNon-exchangeTraded2023-04-3009926895core:LandBuildings2023-05-012024-04-3009926895core:PlantMachinery2023-05-012024-04-3009926895core:Vehicles2023-05-012024-04-3009926895core:FurnitureFittings2023-05-012024-04-3009926895core:OfficeEquipment2023-05-012024-04-3009926895core:NetGoodwill2023-05-012024-04-3009926895core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3009926895core:ListedExchangeTraded2023-05-012024-04-3009926895core:UnlistedNon-exchangeTraded2023-05-012024-04-3009926895core:MoreThanFiveYears2023-05-012024-04-3009926895core:Non-currentFinancialInstruments2024-04-3009926895core:Non-currentFinancialInstruments2023-04-3009926895dpl:CostSales2023-05-012024-04-3009926895dpl:DistributionCosts2023-05-012024-04-3009926895core:LandBuildings2023-05-012024-04-3009926895core:PlantMachinery2023-05-012024-04-3009926895core:Vehicles2023-05-012024-04-3009926895core:FurnitureFittings2023-05-012024-04-3009926895core:OfficeEquipment2023-05-012024-04-3009926895dpl:AdministrativeExpenses2023-05-012024-04-3009926895core:NetGoodwill2023-05-012024-04-3009926895core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3009926895dpl:GroupUndertakings2023-05-012024-04-3009926895dpl:ParticipatingInterests2023-05-012024-04-3009926895dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-3009926895core:ListedExchangeTraded2023-05-012024-04-3009926895dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-3009926895core:UnlistedNon-exchangeTraded2023-05-012024-04-3009926895dpl:CostSales2022-05-012023-04-3009926895dpl:DistributionCosts2022-05-012023-04-3009926895core:LandBuildings2022-05-012023-04-3009926895core:PlantMachinery2022-05-012023-04-3009926895core:Vehicles2022-05-012023-04-3009926895core:FurnitureFittings2022-05-012023-04-3009926895core:OfficeEquipment2022-05-012023-04-3009926895dpl:AdministrativeExpenses2022-05-012023-04-3009926895core:NetGoodwill2022-05-012023-04-3009926895core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3009926895dpl:GroupUndertakings2022-05-012023-04-3009926895dpl:ParticipatingInterests2022-05-012023-04-3009926895dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3009926895core:ListedExchangeTraded2022-05-012023-04-3009926895dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3009926895core:UnlistedNon-exchangeTraded2022-05-012023-04-3009926895core:NetGoodwill2024-04-3009926895core:IntangibleAssetsOtherThanGoodwill2024-04-3009926895core:LandBuildings2024-04-3009926895core:PlantMachinery2024-04-3009926895core:Vehicles2024-04-3009926895core:FurnitureFittings2024-04-3009926895core:OfficeEquipment2024-04-3009926895core:AfterOneYear2024-04-3009926895core:WithinOneYear2024-04-3009926895core:ListedExchangeTraded2024-04-3009926895core:UnlistedNon-exchangeTraded2024-04-3009926895core:ShareCapital2024-04-3009926895core:SharePremium2024-04-3009926895core:RevaluationReserve2024-04-3009926895core:OtherReservesSubtotal2024-04-3009926895core:RetainedEarningsAccumulatedLosses2024-04-3009926895core:NetGoodwill2023-04-3009926895core:IntangibleAssetsOtherThanGoodwill2023-04-3009926895core:LandBuildings2023-04-3009926895core:PlantMachinery2023-04-3009926895core:Vehicles2023-04-3009926895core:FurnitureFittings2023-04-3009926895core:OfficeEquipment2023-04-3009926895core:AfterOneYear2023-04-3009926895core:WithinOneYear2023-04-3009926895core:ListedExchange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FLOWER PRESERVATION WORKSHOP LTD

Registered Number
09926895
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

FLOWER PRESERVATION WORKSHOP LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

RUDDLE, Rachael

Company Secretary

RUDDLE, Rachael

Registered Address

Walker House
Market Place
Somerton
TA11 7LZ

Place of Business

Freshfields

Cartway Lane

Somerton

TA11 6JH


Registered Number

09926895 (England and Wales)
FLOWER PRESERVATION WORKSHOP LTD
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets313,37820,067
Tangible assets4107,41783,249
120,795103,316
Current assets
Debtors6,00112,235
Cash at bank and on hand21,0632,603
27,06414,838
Creditors amounts falling due within one year5(28,245)(8,934)
Net current assets (liabilities)(1,181)5,904
Total assets less current liabilities119,614109,220
Net assets119,614109,220
Capital and reserves
Called up share capital11
Profit and loss account119,613109,219
Shareholders' funds119,614109,220
The financial statements were approved and authorised for issue by the Director on 19 August 2024, and are signed on its behalf by:
RUDDLE, Rachael
Director
Registered Company No. 09926895
FLOWER PRESERVATION WORKSHOP LTD
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Intangible assets
Goodwill is written off over 10 years
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
2.Average number of employees

20242023
Average number of employees during the year33
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 May 2366,88866,888
At 30 April 2466,88866,888
Amortisation and impairment
At 01 May 2346,82146,821
Charge for year6,6896,689
At 30 April 2453,51053,510
Net book value
At 30 April 2413,37813,378
At 30 April 2320,06720,067
4.Tangible fixed assets

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 May 2381,0866,92888,014
Additions18,9477,68326,630
At 30 April 24100,03314,611114,644
Depreciation and impairment
At 01 May 23-4,7654,765
Charge for year-2,4622,462
At 30 April 24-7,2277,227
Net book value
At 30 April 24100,0337,384107,417
At 30 April 2381,0862,16383,249
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables8,6863,091
Taxation and social security1,2633,604
Other creditors17,2451,188
Accrued liabilities and deferred income1,0511,051
Total28,2458,934
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.