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Registration number: 11292352

Bella June Flowers Limited

Unaudited Financial Statements

for the Year Ended 30 April 2024

Brebners
Chartered Accountants
130 Shaftesbury Avenue
London
W1D 5AR

 

Bella June Flowers Limited

Contents

Company Information

1

Statement of Financial Position

2 to 3

Notes to the Unaudited Financial Statements

4 to 7

 

Bella June Flowers Limited

Company Information

Director

K-M Harding

Registered office

130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

Accountants

Brebners
Chartered Accountants
130 Shaftesbury Avenue
London
W1D 5AR

 

Bella June Flowers Limited

Statement of Financial Position as at 30 April 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

121,994

122,093

Current assets

 

Stocks

5

1,824

1,798

Debtors

6

-

467

Cash at bank and in hand

 

2,245

13,874

 

4,069

16,139

Creditors: Amounts falling due within one year

7

(20,979)

(24,531)

Net current liabilities

 

(16,910)

(8,392)

Total assets less current liabilities

 

105,084

113,701

Creditors: Amounts falling due after more than one year

7

(66,636)

(74,781)

Net assets

 

38,448

38,920

Capital and reserves

 

Called up share capital

2

2

Retained earnings

38,446

38,918

Shareholders' funds

 

38,448

38,920

For the financial year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Statement of Income and Retained Earnings has been taken.

 

Bella June Flowers Limited

Statement of Financial Position as at 30 April 2024

Approved and authorised by the director on 9 January 2025
 

.........................................

K-M Harding

Director

Company registration number: 11292352

 

Bella June Flowers Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of the operation of a florist shop and associated services.

2

Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company made a profit for the year ended 30 April 2024 and had net assets at that date amounting to £38,448 including cash at bank of £2,245.

Having made enquiries the director has a reasonable expectation that the company has sufficient resources to remain in operational existence for the foreseeable future and accordingly has prepared the financial statements on the going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales tax, returns, rebates and discounts.

Turnover from retail sales are recognised at the point of sale or delivery, and turnover arising from events and associated services are recognised on the date of the event.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

Bella June Flowers Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Furniture, fittings and equipment

25% straight line

Leasehold property

over the remaining period of the lease

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

Bella June Flowers Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company during the year, was 1 (2023 - 1).

4

Tangible assets

Leasehold Property
£

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 May 2023

121,242

1,798

123,040

Additions

-

380

380

At 30 April 2024

121,242

2,178

123,420

Depreciation

At 1 May 2023

-

948

948

Charge for the year

-

478

478

At 30 April 2024

-

1,426

1,426

Carrying amount

At 30 April 2024

121,242

752

121,994

At 30 April 2023

121,242

851

122,093

5

Stocks

2024
£

2023
£

Raw materials and consumables

1,824

1,798

6

Debtors

2024
£

2023
£

Other debtors

-

467

-

467

 

Bella June Flowers Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

7

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Bank loans

8

9,146

8,603

Trade creditors

 

848

1,768

Taxation and social security

 

6,129

7,248

Other creditors

 

4,856

6,912

 

20,979

24,531

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Bank loans

8

66,636

74,781

8

Loans and borrowings

Current loans and borrowings

2024
£

2023
£

Bank borrowings

9,146

8,603

Non-current loans and borrowings

2024
£

2023
£

Bank borrowings

66,636

74,781

Bank borrowings are secured by a fixed charge over the long leasehold property included in tangible fixed assets and a fixed and floating charge over the other assets and undertakings of the company.