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Company Registration No. 09087990 (England and Wales)
Florastina Limited Unaudited accounts for the year ended 30 June 2024
Florastina Limited Unaudited accounts Contents
Page
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Florastina Limited Company Information for the year ended 30 June 2024
Director
Christina Gudenian
Company Number
09087990 (England and Wales)
Registered Office
28 Mount Ephraim Tunbridge Wells Kent TN4 8AU England
Accountants
Beacon Tax Solutions Ltd 20 Knavewood Road Kemsing Sevenoaks Kent TN15 6RH
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Florastina Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
940 
126 
Current assets
Inventories
13,199 
15,941 
Debtors
429 
366 
Cash at bank and in hand
12,833 
10,582 
26,461 
26,889 
Creditors: amounts falling due within one year
(27,731)
(28,054)
Net current liabilities
(1,270)
(1,165)
Total assets less current liabilities
(330)
(1,039)
Creditors: amounts falling due after more than one year
(1,744)
(1,744)
Net liabilities
(2,074)
(2,783)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(2,174)
(2,883)
Shareholders' funds
(2,074)
(2,783)
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 director acknowledges her 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 19 February 2025 and were signed on its behalf by
Christina Gudenian Director Company Registration No. 09087990
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Florastina Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Florastina Limited is a private company, limited by shares, registered in England and Wales, registration number 09087990. The registered office is 28 Mount Ephraim, Tunbridge Wells, Kent, TN4 8AU, 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.
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
25% Straight Line on Cost
Fixtures & fittings
25% Straight Line on Cost
Computer equipment
33% Straight Line on Cost
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.
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.
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Florastina Limited Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2023
5,703 
2,871 
- 
8,574 
Additions
643 
11 
530 
1,184 
At 30 June 2024
6,346 
2,882 
530 
9,758 
Depreciation
At 1 July 2023
5,603 
2,845 
- 
8,448 
Charge for the year
186 
9 
175 
370 
At 30 June 2024
5,789 
2,854 
175 
8,818 
Net book value
At 30 June 2024
557 
28 
355 
940 
At 30 June 2023
100 
26 
- 
126 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
429 
366 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
632 
60 
Taxes and social security
31 
14 
Loans from directors
26,372 
27,615 
Accruals
696 
365 
27,731 
28,054 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
1,744 
1,744 
Loans due 1-2 years
8
Transactions with related parties
As at the balance sheet date, the company owed the Director £26,372 (2023: £27,615). This amount has been included within creditors on the balance sheet.
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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