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REGISTERED NUMBER: 09969861 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Greenall Florent Books Ltd

Greenall Florent Books Ltd (Registered number: 09969861)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

Greenall Florent Books Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Ms J Florent
J Greenall
A Greenall





REGISTERED OFFICE: c/o A W Associates London LLP
Office 28B, Regus, Building 2
Guildford Business Park Road
Guildford
Surrey
GU2 8XG





REGISTERED NUMBER: 09969861 (England and Wales)





ACCOUNTANTS: A W Associates London LLP
Regus
Building 2
Guildford Business Park Road
Guildford
Surrey
GU2 8XG

Greenall Florent Books Ltd (Registered number: 09969861)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 124,228 422,375
Tangible assets 5 1,210 541
Investments 6 10 10
125,448 422,926

CURRENT ASSETS
Debtors 7 309,662 330,237
Cash at bank 1,123,635 931,113
1,433,297 1,261,350
CREDITORS
Amounts falling due within one year 8 22,550 6,880
NET CURRENT ASSETS 1,410,747 1,254,470
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,536,195

1,677,396

CAPITAL AND RESERVES
Called up share capital 1,500,000 1,500,000
Retained earnings 36,195 177,396
SHAREHOLDERS' FUNDS 1,536,195 1,677,396

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

Greenall Florent Books Ltd (Registered number: 09969861)

Balance Sheet - continued
31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 November 2024 and were signed on its behalf by:





Ms J Florent - Director


Greenall Florent Books Ltd (Registered number: 09969861)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Greenall Florent Books 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of eight years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Greenall Florent Books Ltd (Registered number: 09969861)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Patents
and
Goodwill licences Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 2,385,174 5,106 2,390,280
AMORTISATION
At 1 April 2023 1,962,799 5,106 1,967,905
Amortisation for year 298,147 - 298,147
At 31 March 2024 2,260,946 5,106 2,266,052
NET BOOK VALUE
At 31 March 2024 124,228 - 124,228
At 31 March 2023 422,375 - 422,375

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023 537 1,238 1,775
Additions - 1,141 1,141
At 31 March 2024 537 2,379 2,916
DEPRECIATION
At 1 April 2023 537 697 1,234
Charge for year - 472 472
At 31 March 2024 537 1,169 1,706
NET BOOK VALUE
At 31 March 2024 - 1,210 1,210
At 31 March 2023 - 541 541

Greenall Florent Books Ltd (Registered number: 09969861)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakin
£   
COST
At 1 April 2023
and 31 March 2024 10
NET BOOK VALUE
At 31 March 2024 10
At 31 March 2023 10

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other debtors 309,662 330,237

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Taxation and social security 15,315 -
Other creditors 7,235 6,880
22,550 6,880

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.3.24 31.3.23
£    £   
Ms J Florent
Balance outstanding at start of year (429 ) (160 )
Amounts advanced 600 251
Amounts repaid (520 ) (520 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (349 ) (429 )

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £50,000 (2023 - £60,000) were paid to the directors .

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Greenall Florent Books Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Greenall Florent Books Ltd for the year ended 31 March 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Greenall Florent Books Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Greenall Florent Books Ltd and state those matters that we have agreed to state to the Board of Directors of Greenall Florent Books Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Greenall Florent Books Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Greenall Florent Books Ltd. You consider that Greenall Florent Books Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Greenall Florent Books Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






A W Associates London LLP
Regus
Building 2
Guildford Business Park Road
Guildford
Surrey
GU2 8XG


15 November 2024