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REGISTERED NUMBER: 04129229















Unaudited Financial Statements for the Year Ended 31st December 2023

for

Arts & Flowers Limited

Arts & Flowers Limited (Registered number: 04129229)






Contents of the Financial Statements
for the Year Ended 31st December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Arts & Flowers Limited

Company Information
for the Year Ended 31st December 2023







DIRECTOR: Mrs K Cale-Gillson





REGISTERED OFFICE: 25 Austhorpe Road
Crossgates
Leeds
West Yorkshire
LS15 8PA





REGISTERED NUMBER: 04129229





ACCOUNTANTS: OCG Accountants Ltd
Biz Hub Tees Valley
Belasis Hall Technology Park
Coxwold Way
Billingham
Co. Durham
TS23 4EA

Arts & Flowers Limited (Registered number: 04129229)

Balance Sheet
31st December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 12,391 15,593

CURRENT ASSETS
Stocks 1,200 1,200
Debtors 5 7,237 5,181
Cash at bank and in hand 38,648 38,825
47,085 45,206
CREDITORS
Amounts falling due within one year 6 (50,744 ) (50,621 )
NET CURRENT LIABILITIES (3,659 ) (5,415 )
TOTAL ASSETS LESS CURRENT LIABILITIES 8,732 10,178

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 8,632 10,078
8,732 10,178

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27th November 2024 and were signed by:




Mrs K Cale-Gillson - Director


Arts & Flowers Limited (Registered number: 04129229)

Notes to the Financial Statements
for the Year Ended 31st December 2023

1. STATUTORY INFORMATION

Arts & Flowers Limited is a private company, limited by shares , registered in Not specified/Other. 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.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Arts & Flowers Limited (Registered number: 04129229)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 9 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st January 2023 4,586 7,456 43,908 12,700 68,650
Additions - - - 929 929
At 31st December 2023 4,586 7,456 43,908 13,629 69,579
DEPRECIATION
At 1st January 2023 4,586 2,240 34,133 12,098 53,057
Charge for year - 1,304 2,444 383 4,131
At 31st December 2023 4,586 3,544 36,577 12,481 57,188
NET BOOK VALUE
At 31st December 2023 - 3,912 7,331 1,148 12,391
At 31st December 2022 - 5,216 9,775 602 15,593

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 7,237 506
Prepayments - 4,675
7,237 5,181

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 9,989 12,279
Tax 1,806 651
Social security and other taxes 2,054 8
Pension 342 252
VAT 7,602 7,676
Other creditors 879 879
Directors' current accounts 336 2,580
Accrued expenses 27,736 26,296
50,744 50,621