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REGISTERED NUMBER: 05482025 (England and Wales)

























Financial Statements

for the Year Ended 30 June 2024

for

Flowers By Passion Limited

Flowers By Passion Limited (Registered number: 05482025)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Flowers By Passion Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: Mrs J E Wood
L Wood





SECRETARY: J Shipp





REGISTERED OFFICE: The Old Post Office
41-43 Market Place
Chippenham
Wiltshire
SN15 3HR





REGISTERED NUMBER: 05482025 (England and Wales)





ACCOUNTANTS: Mander Duffill
Chartered Accountants
The Old Post Office
41-43 Market Place
Chippenham
Wiltshire
SN15 3HR

Flowers By Passion Limited (Registered number: 05482025)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 40,213 42,668
40,213 42,668

CURRENT ASSETS
Stocks 30,000 37,500
Debtors 6 600,796 301,379
Cash at bank 75,566 250,423
706,362 589,302
CREDITORS
Amounts falling due within one year 7 157,867 111,311
NET CURRENT ASSETS 548,495 477,991
TOTAL ASSETS LESS CURRENT
LIABILITIES

588,708

520,659

PROVISIONS FOR LIABILITIES 10,053 9,916
NET ASSETS 578,655 510,743

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 578,654 510,742
SHAREHOLDERS' FUNDS 578,655 510,743

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

Flowers By Passion Limited (Registered number: 05482025)

Balance Sheet - continued
30 June 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 21 January 2025 and were signed on its behalf by:





Mrs J E Wood - Director


Flowers By Passion Limited (Registered number: 05482025)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Flowers By Passion 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Website development
Website development expenditure is written off to the profit and loss account in the year in which it is incurred unless the director is satisfied as to the technical, commercial and financial viability of the development and as to the ability for e-commerce transactions to be conducted via the website. In this situation, the expenditure is deferred and amortised over the period from which the company is expected to benefit, in this case five accounting periods.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost and 20% on cost

Stocks
Stock has been valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress, cost includes a relevant proportion of overheads according to the stage manufacture or completion.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

Flowers By Passion Limited (Registered number: 05482025)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 July 2023
and 30 June 2024 6,715
AMORTISATION
At 1 July 2023
and 30 June 2024 6,715
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 144,971
Additions 22,480
Disposals (16,634 )
At 30 June 2024 150,817
DEPRECIATION
At 1 July 2023 102,303
Charge for year 20,778
Eliminated on disposal (12,477 )
At 30 June 2024 110,604
NET BOOK VALUE
At 30 June 2024 40,213
At 30 June 2023 42,668

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 146,824 56,381
Other debtors 453,972 244,998
600,796 301,379

Flowers By Passion Limited (Registered number: 05482025)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 6,108 2,249
Other creditors 151,759 109,062
157,867 111,311