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REGISTERED NUMBER: 04237360 (England and Wales)















Financial Statements for the Year Ended 30 June 2024

for

Flowers McEwan Limited

Flowers McEwan Limited (Registered number: 04237360)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Flowers McEwan Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: T Crew
J Baxter





REGISTERED OFFICE: Stonyroyd House
8 Cumberland Road
Leeds
LS6 2EF





REGISTERED NUMBER: 04237360 (England and Wales)





ACCOUNTANTS: Richard Smedley Limited
Chartered Accountants & Registered Auditors
Richmond House
Lawnswood Business Park
Redvers Close
Leeds
West Yorkshire
LS16 6QY

Flowers McEwan Limited (Registered number: 04237360)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,729 53,959

CURRENT ASSETS
Debtors 5 37,275 55,767
Cash at bank 132,452 94,706
169,727 150,473
CREDITORS
Amounts falling due within one year 6 137,444 32,637
NET CURRENT ASSETS 32,283 117,836
TOTAL ASSETS LESS CURRENT
LIABILITIES

34,012

171,795

CREDITORS
Amounts falling due after more than one year 7 - (26,087 )

PROVISIONS FOR LIABILITIES (432 ) (28,681 )
NET ASSETS 33,580 117,027

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 33,480 116,927
33,580 117,027

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

Flowers McEwan Limited (Registered number: 04237360)

Balance Sheet - continued
30 June 2024


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 30 September 2024 and were signed on its behalf by:





T Crew - Director


Flowers McEwan Limited (Registered number: 04237360)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Flowers McEwan 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 recognised at the fair value of consideration received or receivable from the rendering of services.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Computer equipment - 25% on reducing balance

Financial instruments
Financial instruments are initially recorded at cost.

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.

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.

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.

Flowers McEwan Limited (Registered number: 04237360)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Improvements
to Motor Computer
property vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2023 51,589 37,413 8,333 97,335
Disposals (51,589 ) (37,413 ) (3,841 ) (92,843 )
At 30 June 2024 - - 4,492 4,492
DEPRECIATION
At 1 July 2023 38,018 2,338 3,020 43,376
Charge for year 5,160 6,574 871 12,605
Eliminated on disposal (43,178 ) (8,912 ) (1,128 ) (53,218 )
At 30 June 2024 - - 2,763 2,763
NET BOOK VALUE
At 30 June 2024 - - 1,729 1,729
At 30 June 2023 13,571 35,075 5,313 53,959

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 12,110 11,910
Other debtors 25,165 43,857
37,275 55,767

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts - 4,247
Hire purchase contracts (see note 8) - 3,338
Trade creditors 2,779 1,802
Taxation and social security 17,166 15,812
Other creditors 117,499 7,438
137,444 32,637

Flowers McEwan Limited (Registered number: 04237360)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Hire purchase contracts (see note 8) - 26,087

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
30.6.24 30.6.23
£    £   
Net obligations repayable:
Within one year - 3,338
Between one and five years - 26,087
- 29,425

Non-cancellable operating leases
30.6.24 30.6.23
£    £   
Within one year - 15,000
Between one and five years - 22,500
- 37,500

9. SECURED DEBTS

There is a fixed and floating charge held by Vertus Capital SPV1 Limited over the assets of the company.