Acorah Software Products - Accounts Production 16.0.110 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 SC479338 Mr Ionut Pasare Mrs Adriana Pasare iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC479338 2023-06-30 SC479338 2024-06-30 SC479338 2023-07-01 2024-06-30 SC479338 frs-core:CurrentFinancialInstruments 2024-06-30 SC479338 frs-core:Non-currentFinancialInstruments 2024-06-30 SC479338 frs-core:MotorVehicles 2024-06-30 SC479338 frs-core:MotorVehicles 2023-07-01 2024-06-30 SC479338 frs-core:MotorVehicles 2023-06-30 SC479338 frs-core:PlantMachinery 2024-06-30 SC479338 frs-core:PlantMachinery 2023-07-01 2024-06-30 SC479338 frs-core:PlantMachinery 2023-06-30 SC479338 frs-core:ShareCapital 2024-06-30 SC479338 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC479338 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC479338 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 SC479338 frs-bus:SmallEntities 2023-07-01 2024-06-30 SC479338 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC479338 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 SC479338 frs-bus:Director1 2023-07-01 2024-06-30 SC479338 frs-bus:Director2 2023-07-01 2024-06-30 SC479338 frs-countries:Scotland 2023-07-01 2024-06-30 SC479338 2022-06-30 SC479338 2023-06-30 SC479338 2022-07-01 2023-06-30 SC479338 frs-core:CurrentFinancialInstruments 2023-06-30 SC479338 frs-core:Non-currentFinancialInstruments 2023-06-30 SC479338 frs-core:ShareCapital 2023-06-30 SC479338 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: SC479338
Flora Gardening Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Annette Ferguson Scotland Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC479338
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 33,442 38,498
33,442 38,498
CURRENT ASSETS
Debtors 5 84,891 26,086
Cash at bank and in hand 108,442 29,270
193,333 55,356
Creditors: Amounts Falling Due Within One Year 6 (143,846 ) (85,640 )
NET CURRENT ASSETS (LIABILITIES) 49,487 (30,284 )
TOTAL ASSETS LESS CURRENT LIABILITIES 82,929 8,214
Creditors: Amounts Falling Due After More Than One Year 7 (3,935 ) (14,333 )
NET ASSETS/(LIABILITIES) 78,994 (6,119 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 78,894 (6,219 )
SHAREHOLDERS' FUNDS 78,994 (6,119)
Page 1
Page 2
For the year ending 30 June 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 directors acknowledge their 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.
On behalf of the board
Mr Ionut Pasare
Director
Mrs Adriana Pasare
Director
04/02/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Flora Gardening Limited is a private company, limited by shares, incorporated in Scotland, registered number SC479338 . The registered office is 2a Forthill Drive, Broughty Ferry, Dundee, Scotland, DD5 3DY.
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.
Presentation currency
The accounts are presented in £ sterling.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Plant & Machinery 15% RB
Motor Vehicles 25% RB
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2023: 16)
16 16
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 July 2023 34,838 58,225 93,063
Additions 2,234 - 2,234
As at 30 June 2024 37,072 58,225 95,297
Depreciation
As at 1 July 2023 8,321 46,244 54,565
Provided during the period 4,295 2,995 7,290
As at 30 June 2024 12,616 49,239 61,855
Net Book Value
As at 30 June 2024 24,456 8,986 33,442
As at 1 July 2023 26,517 11,981 38,498
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 58,838 26,086
Amounts owed by group undertakings (2,018) -
Other debtors 28,071 -
84,891 26,086
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 715 2,920
Bank loans and overdrafts 30,619 10,471
Other creditors 32,290 26,146
Taxation and social security 80,222 46,103
143,846 85,640
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 3,935 14,333
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4