Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-312023-09-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04049841 2023-09-01 2024-08-31 04049841 2022-09-01 2023-08-31 04049841 2024-08-31 04049841 2023-08-31 04049841 c:Director1 2023-09-01 2024-08-31 04049841 d:FurnitureFittings 2023-09-01 2024-08-31 04049841 d:FurnitureFittings 2024-08-31 04049841 d:FurnitureFittings 2023-08-31 04049841 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 04049841 d:OfficeEquipment 2023-09-01 2024-08-31 04049841 d:OfficeEquipment 2024-08-31 04049841 d:OfficeEquipment 2023-08-31 04049841 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 04049841 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 04049841 d:CurrentFinancialInstruments 2024-08-31 04049841 d:CurrentFinancialInstruments 2023-08-31 04049841 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 04049841 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 04049841 d:ShareCapital 2024-08-31 04049841 d:ShareCapital 2023-08-31 04049841 d:RetainedEarningsAccumulatedLosses 2024-08-31 04049841 d:RetainedEarningsAccumulatedLosses 2023-08-31 04049841 c:FRS102 2023-09-01 2024-08-31 04049841 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 04049841 c:FullAccounts 2023-09-01 2024-08-31 04049841 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 04049841 2 2023-09-01 2024-08-31 04049841 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 04049841









WHERE FLOWERS DREAM LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

 
WHERE FLOWERS DREAM LIMITED
REGISTERED NUMBER: 04049841

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
2,527
607

  
2,527
607

Current assets
  

Stocks
  
9,509
9,509

Debtors: amounts falling due within one year
 5 
3,663
2,792

Cash at bank and in hand
  
590,495
603,561

  
603,667
615,862

Creditors: amounts falling due within one year
 6 
(249,619)
(240,618)

Net current assets
  
 
 
354,048
 
 
375,244

Total assets less current liabilities
  
356,575
375,851

  

Net assets
  
356,575
375,851


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
356,574
375,850

  
356,575
375,851


Page 1

 
WHERE FLOWERS DREAM LIMITED
REGISTERED NUMBER: 04049841
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 February 2025.



C Quartermaine
Director

Page 2

 
WHERE FLOWERS DREAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Where Flowers Dream Limited is a private company limited by shares and is registered in England and Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS. Its principal trading address is 72 Philbeach Gardens, London SW5 9EY.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company has been affected by the impact of Covid-19 and government has enforced restrictions. 
After reviewing the company’s forecast and projection which takes into account the effect of Covid-19 pandemic, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

 
2.3

Revenue

Revenue represents amounts receivable for the provision of textile and art design services, and is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
WHERE FLOWERS DREAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
Office equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 

 
2.6

Debtors

Short term debtors are measured at transaction price, less any impairment. 

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.8

Creditors

Short term creditors are measured at the transaction price.

 
2.9

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.11

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 4

 
WHERE FLOWERS DREAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.12

Taxation

Tax is recognised in the statement of income and retained earnings.
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the United Kingdom.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 September 2023
457
5,029
5,486


Additions
-
2,260
2,260



At 31 August 2024

457
7,289
7,746



Depreciation


At 1 September 2023
453
4,426
4,879


Charge for the year on owned assets
1
339
340



At 31 August 2024

454
4,765
5,219



Net book value



At 31 August 2024
3
2,524
2,527



At 31 August 2023
4
603
607

Page 5

 
WHERE FLOWERS DREAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Debtors

2024
2023
£
£


Trade debtors
496
1,280

Other debtors
883
1,093

Tax recoverable
2,284
419

3,663
2,792



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
4,714
5,842

Corporation tax
-
2,281

Other creditors
239,310
229,060

Accruals and deferred income
5,595
3,435

249,619
240,618



7.


Related party transactions

C Quartermaine, a director, provided the company with an unsecured and interest free loan which is repayable on demand. At the balance sheet date the company owed C Quartermaine £239,310 (2023: £229,060).

 
Page 6