Company Registration No. 09087990 (England and Wales)
Florastina Limited
Unaudited accounts
for the year ended 30 June 2024
Florastina Limited
Unaudited accounts
Contents
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
Florastina Limited
Statement of financial position
as at 30 June 2024
Cash at bank and in hand
12,833
10,582
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)
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
Florastina Limited
Notes to the Accounts
for the year ended 30 June 2024
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.
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.
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 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 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.
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
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
At 30 June 2024
557
28
355
940
At 30 June 2023
100
26
-
126
Amounts falling due within one year
Accrued income and prepayments
429
366
6
Creditors: amounts falling due within one year
2024
2023
Taxes and social security
31
14
Loans from directors
26,372
27,615
7
Creditors: amounts falling due after more than one year
2024
2023
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).