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Company Registration No. SC288529 (Scotland)
LITTLE FLOWERS LIMITED Unaudited accounts for the year ended 31 August 2024
LITTLE FLOWERS LIMITED Unaudited accounts Contents
Page
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LITTLE FLOWERS LIMITED Company Information for the year ended 31 August 2024
Director
GIULIO GIRASOLI
Secretary
TERESA LINDA GIRASOLI
Company Number
SC288529 (Scotland)
Registered Office
2 VICTORIA PLACE RUTHERGLEN GLASGOW G73 2JP
Accountants
Brand Jamieson & Co Ltd 2 Victoria Place Rutherglen Glasgow G73 2JP
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LITTLE FLOWERS LIMITED Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
133,128 
147,665 
Current assets
Debtors
135,235 
133,149 
Cash at bank and in hand
26,927 
1,880 
162,162 
135,029 
Creditors: amounts falling due within one year
(62,816)
(56,368)
Net current assets
99,346 
78,661 
Total assets less current liabilities
232,474 
226,326 
Creditors: amounts falling due after more than one year
(23,333)
(43,333)
Net assets
209,141 
182,993 
Capital and reserves
Called up share capital
130 
130 
Share premium
128,870 
128,870 
Profit and loss account
80,141 
53,993 
Shareholders' funds
209,141 
182,993 
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 November 2024 and were signed on its behalf by
GIULIO GIRASOLI Director Company Registration No. SC288529
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LITTLE FLOWERS LIMITED Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
LITTLE FLOWERS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC288529. The registered office is 2 VICTORIA PLACE, RUTHERGLEN, GLASGOW, G73 2JP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
5% straight line basis.
Plant & machinery
15% reducing balance.
Fixtures & fittings
15% reducing balance.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2023
323,432 
128,570 
58,359 
510,361 
Additions
- 
6,195 
3,765 
9,960 
At 31 August 2024
323,432 
134,765 
62,124 
520,321 
Depreciation
At 1 September 2023
221,309 
94,448 
46,939 
362,696 
Charge for the year
16,171 
6,048 
2,278 
24,497 
At 31 August 2024
237,480 
100,496 
49,217 
387,193 
Net book value
At 31 August 2024
85,952 
34,269 
12,907 
133,128 
At 31 August 2023
102,123 
34,122 
11,420 
147,665 
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LITTLE FLOWERS LIMITED Notes to the Accounts for the year ended 31 August 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
134,338 
132,338 
Accrued income and prepayments
897 
811 
135,235 
133,149 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
20,000 
20,000 
Taxes and social security
24,587 
26,268 
Other creditors
11,032 
2,447 
Loans from directors
224 
134 
Accruals
6,973 
7,519 
62,816 
56,368 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
23,333 
43,333 
8
Transactions with related parties
During the year , dividends of £7,500 ( 2023 £2,500 ) were paid to the director.
9
Controlling party
The controlling party is the director Giulio Girasoli.
10
Average number of employees
During the year the average number of employees was 24 (2023: 21).
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