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REGISTERED NUMBER: 13406986 (England and Wales)











































The Flour Room Limited

Unaudited Financial Statements

for the period

31st May 2023 to 30th April 2024






The Flour Room Limited (Registered number: 13406986)






Contents of the Financial Statements
for the period 31st May 2023 to 30th April 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 3 to 5


The Flour Room Limited

Company Information
for the period 31st May 2023 to 30th April 2024







Directors: Miss L M Johnston
Miss E L Johnston





Registered office: Halidon House
17D Windmill Way West
Ramparts Business Park
Berwick Upon Tweed
Northumberland
TD15 1TB





Business address: 35 Magdalene Drive
Berwick Upon Tweed
Northumberland
TD15 1PX





Registered number: 13406986 (England and Wales)





Accountants: Rennie Welch LLP
Academy House
Shedden Park Road
Kelso
Roxburghshire
TD5 7AL

The Flour Room Limited (Registered number: 13406986)

Balance Sheet
30th April 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 1,046 1,308

Current assets
Debtors 5 3,694 1,338
Cash at bank and in hand 3,365 4,665
7,059 6,003
Creditors
Amounts falling due within one year 6 7,794 6,899
Net current liabilities (735 ) (896 )
Total assets less current liabilities 311 412

Provisions for liabilities - 180
Net assets 311 232

Capital and reserves
Called up share capital 100 100
Retained earnings 211 132
Shareholders' funds 311 232

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30th April 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 30th August 2024 and were signed on its behalf by:




Miss E L Johnston - Director


The Flour Room Limited (Registered number: 13406986)

Notes to the Financial Statements
for the period 31st May 2023 to 30th April 2024

1. Statutory information

The Flour Room 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 represents the total invoice value, excluding value added tax, of sales invoiced during the year, or the fair value of services provided for amounts not invoiced at the year end.

Turnover arising from the sale of goods is recognised when the significant risks and rewards of ownership have passed to the buyer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Office equipment - 20% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Financial instruments
The following assets and liabilities are classified as financial instruments - trade creditors, accruals and directors' loans.

Directors' loans (being repayable on demand), accruals and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation
Taxation for the period 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.


The Flour Room Limited (Registered number: 13406986)

Notes to the Financial Statements - continued
for the period 31st May 2023 to 30th April 2024

2. Accounting policies - continued
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 period 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.

Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Employee benefits
Short term employee benefits, including holiday pay, are recognised as an expense in the statement of income and retained earnings in the period in which they are incurred.

Going concern
The company ceased trading on 30 April 2024 and is now dormant.

3. Employees and directors

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

4. Tangible fixed assets
Plant and Office
machinery equipment Totals
£    £    £   
Cost
At 31st May 2023
and 30th April 2024 1,180 479 1,659
Depreciation
At 31st May 2023 291 60 351
Charge for period 178 84 262
At 30th April 2024 469 144 613
Net book value
At 30th April 2024 711 335 1,046
At 30th May 2023 889 419 1,308

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Other debtors 3,694 1,338

The Flour Room Limited (Registered number: 13406986)

Notes to the Financial Statements - continued
for the period 31st May 2023 to 30th April 2024

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 103 1,305
Taxation and social security 4,725 3,732
Other creditors 2,966 1,862
7,794 6,899

7. Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the periods ended 30 April 2024 and 30 May 2023:

20242023
££
Director 1
Balance outstanding at start of year--
Amounts advanced1,508-
Amounts repaid--
Balance outstanding at end of year1,508-
20242023
££
Director 2
Balance outstanding at start of year--
Amounts advanced1,343-
Amounts repaid--
Balance outstanding at end of year1,343-

This loan is unsecured and repayable on demand. No interest has been charged as the loans are below the HMRC reporting level.