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Company Registration No. 10742444 (England and Wales)
Blue French Roses Limited Unaudited accounts for the year ended 30 April 2024
Blue French Roses Limited Unaudited accounts Contents
Page
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Blue French Roses Limited Company Information for the year ended 30 April 2024
Director
Mr Daniel J Godfrey
Company Number
10742444 (England and Wales)
Registered Office
28 Greek Street Soho London W1D 5DQ England
Accountants
Solid Ltd Eagle House 163 City Road London EC1V 1NR
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Blue French Roses Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
7,403 
8,203 
Tangible assets
12,588 
13,967 
19,991 
22,170 
Current assets
Inventories
150 
150 
Debtors
121,563 
90,022 
Cash at bank and in hand
31,734 
86,071 
153,447 
176,243 
Creditors: amounts falling due within one year
(125,384)
(123,339)
Net current assets
28,063 
52,904 
Total assets less current liabilities
48,054 
75,074 
Creditors: amounts falling due after more than one year
(12,023)
(23,028)
Provisions for liabilities
Deferred tax
(3,998)
(4,434)
Net assets
32,033 
47,612 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
31,933 
47,512 
Shareholders' funds
32,033 
47,612 
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 January 2025 and were signed on its behalf by
Mr Daniel J Godfrey Director Company Registration No. 10742444
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Blue French Roses Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Blue French Roses Limited is a private company, limited by shares, registered in England and Wales, registration number 10742444. The registered office is 28 Greek Street, Soho, London, W1D 5DQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
over 5 years
Fixtures & fittings
over 5 years
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Stocks
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Blue French Roses Limited Notes to the Accounts for the year ended 30 April 2024
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 May 2023
13,128 
At 30 April 2024
13,128 
Amortisation
At 1 May 2023
4,925 
Charge for the year
800 
At 30 April 2024
5,725 
Net book value
At 30 April 2024
7,403 
At 30 April 2023
8,203 
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
25,329 
2,245 
27,574 
Additions
2,817 
693 
3,510 
At 30 April 2024
28,146 
2,938 
31,084 
Depreciation
At 1 May 2023
11,983 
1,624 
13,607 
Charge for the year
4,582 
307 
4,889 
At 30 April 2024
16,565 
1,931 
18,496 
Net book value
At 30 April 2024
11,581 
1,007 
12,588 
At 30 April 2023
13,346 
621 
13,967 
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Blue French Roses Limited Notes to the Accounts for the year ended 30 April 2024
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,463 
10,173 
Accrued income and prepayments
10,000 
17,470 
Other debtors
109,100 
62,379 
121,563 
90,022 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
11,005 
9,876 
VAT
32,074 
24,700 
Trade creditors
31,345 
45,636 
Taxes and social security
30,779 
13,453 
Other creditors
1,022 
339 
Accruals
19,159 
29,335 
125,384 
123,339 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
12,023 
23,028 
9
Average number of employees
During the year the average number of employees was 32 (2023: 25).
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