Acorah Software Products - Accounts Production 16.1.300 false true true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 05066491 Mr Mark Johnson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05066491 2023-04-30 05066491 2024-04-30 05066491 2023-05-01 2024-04-30 05066491 frs-core:Non-currentFinancialInstruments 2024-04-30 05066491 frs-core:FurnitureFittings 2023-05-01 2024-04-30 05066491 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 05066491 frs-core:MotorVehicles 2023-05-01 2024-04-30 05066491 frs-core:PlantMachinery 2023-05-01 2024-04-30 05066491 frs-core:ShareCapital 2024-04-30 05066491 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 05066491 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 05066491 frs-bus:AbridgedAccounts 2023-05-01 2024-04-30 05066491 frs-bus:SmallEntities 2023-05-01 2024-04-30 05066491 frs-bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 05066491 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 05066491 frs-bus:Director1 2023-05-01 2024-04-30 05066491 frs-countries:EnglandWales 2023-05-01 2024-04-30 05066491 2022-04-30 05066491 2023-04-30 05066491 2022-05-01 2023-04-30 05066491 frs-core:Non-currentFinancialInstruments 2023-04-30 05066491 frs-core:ShareCapital 2023-04-30 05066491 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 05066491
Johnsons Flowers & Plants Limited
ABRIDGED Financial Statements
For The Year Ended 30 April 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Contents
Page
Accountants' Report 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Johnsons Flowers & Plants Limited for the year ended 30 April 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Johnsons Flowers & Plants Limited which comprise the Profit and Loss Account, the 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/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Johnsons Flowers & Plants Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Johnsons Flowers & Plants Limited and state those matters that we have agreed to state to the director of Johnsons Flowers & Plants Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Johnsons Flowers & Plants Limited and its director as a body for our work or for this report.
It is your duty to ensure that Johnsons Flowers & Plants Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Johnsons Flowers & Plants Limited . You consider that Johnsons Flowers & Plants Limited 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 accounts of Johnsons Flowers & Plants Limited . 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 financial statements.
Signed
10 January 2025
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Abridged Balance Sheet
Registered number: 05066491
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 133,593 134,965
133,593 134,965
CURRENT ASSETS
Stocks 22,330 21,015
Debtors 24,358 22,214
Cash at bank and in hand 42,213 40,335
88,901 83,564
Creditors: Amounts Falling Due Within One Year (85,491 ) (51,769 )
NET CURRENT ASSETS (LIABILITIES) 3,410 31,795
TOTAL ASSETS LESS CURRENT LIABILITIES 137,003 166,760
Creditors: Amounts Falling Due After More Than One Year (35,011 ) (50,000 )
NET ASSETS 101,992 116,760
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 101,892 116,660
SHAREHOLDERS' FUNDS 101,992 116,760
Page 2
Page 3
For the 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.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 April 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Mark Johnson
Director
10 January 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
Johnsons Flowers & Plants Limited Registered number 05066491 is a limited by shares company incorporated in England & Wales. The Registered Office is CKR House, 70 East Hill, Dartford, Kent, DA1 1RZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Nil
Plant & Machinery 15% reducing balance basis
Motor Vehicles 15% reducing balance basis
Fixtures & Fittings 15% reducing balance basis
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2024 2023
Office and administration 1 1
Sales, marketing and distribution 2 2
3 3
Page 4
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4. Tangible Assets
Total
£
Cost
As at 1 May 2023 254,186
Additions 14,690
Disposals (9,000 )
As at 30 April 2024 259,876
Depreciation
As at 1 May 2023 119,221
Provided during the period 13,977
Disposals (6,915 )
As at 30 April 2024 126,283
Net Book Value
As at 30 April 2024 133,593
As at 1 May 2023 134,965
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
6. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 112,000 112,000
Page 5