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
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
Blue French Roses Limited
Statement of financial position
as at 30 April 2024
Intangible assets
7,403
8,203
Tangible assets
12,588
13,967
Cash at bank and in hand
31,734
86,071
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)
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
Blue French Roses Limited
Notes to the Accounts
for the year ended 30 April 2024
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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.
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.
Blue French Roses Limited
Notes to the Accounts
for the year ended 30 April 2024
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 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
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
At 30 April 2024
28,146
2,938
31,084
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
At 30 April 2024
11,581
1,007
12,588
At 30 April 2023
13,346
621
13,967
Blue French Roses Limited
Notes to the Accounts
for the year ended 30 April 2024
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
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Creditors: amounts falling due within one year
2024
2023
Bank loans and overdrafts
11,005
9,876
Trade creditors
31,345
45,636
Taxes and social security
30,779
13,453
8
Creditors: amounts falling due after more than one year
2024
2023
9
Average number of employees
During the year the average number of employees was 32 (2023: 25).