Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-31trueNo description of principal activity11false2023-09-01falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13554616 2023-09-01 2024-08-31 13554616 2022-09-01 2023-08-31 13554616 2024-08-31 13554616 2023-08-31 13554616 c:Director1 2023-09-01 2024-08-31 13554616 d:CurrentFinancialInstruments 2024-08-31 13554616 d:CurrentFinancialInstruments 2023-08-31 13554616 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 13554616 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 13554616 d:ShareCapital 2024-08-31 13554616 d:ShareCapital 2023-08-31 13554616 d:RetainedEarningsAccumulatedLosses 2024-08-31 13554616 d:RetainedEarningsAccumulatedLosses 2023-08-31 13554616 c:FRS102 2023-09-01 2024-08-31 13554616 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 13554616 c:FullAccounts 2023-09-01 2024-08-31 13554616 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 13554616 6 2023-09-01 2024-08-31 13554616 d:EntityControlledByKeyManagementPersonnel1 2023-09-01 2024-08-31 13554616 d:EntityControlledByKeyManagementPersonnel1 2024-08-31 13554616 d:EntityControlledByKeyManagementPersonnel2 2023-09-01 2024-08-31 13554616 d:EntityControlledByKeyManagementPersonnel2 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 13554616









ALL SEASONS FLOWERS HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
ALL SEASONS FLOWERS HOLDINGS LIMITED
REGISTERED NUMBER: 13554616

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024


2024

2023
Note
£
£
£
£

Fixed assets
  

Investments
 4 
327,912
326,188

Current assets
  

Debtors: amounts falling due within one year
  
7,292
-

Cash at bank and in hand
 6 
263,187
1

  
270,479
1

Creditors: amounts falling due within one year
 7 
(341,923)
(328,036)

Net current liabilities
  
 
 
(71,444)
 
 
(328,035)

Net assets/(liabilities)
  
256,468
(1,847)


Capital and reserves
  

Called up share capital 
 8 
100
1

Profit and loss account
  
256,368
(1,848)

  
256,468
(1,847)


Page 1

 
ALL SEASONS FLOWERS HOLDINGS LIMITED
REGISTERED NUMBER: 13554616
    
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 comprehensive income 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 5 March 2025.




S A Cromey
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
ALL SEASONS FLOWERS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

All Seasons Flowers Holdings Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Falcon House, Central Way, Feltham, United Kingdom, TW14 0UQ.
The company acts as a holding company.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis notwithstanding the net current liabilities of £71,444 (2023 - £328,035). The company has the support of its director and subsidiary company and that they will enable the company's liabilities to be met as they fall due for a period of not less than twelve months from the date of approval of these financial statements. On this basis, the director believes that the preparation of the accounts on a going concern is appropriate.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

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.

Page 3

 
ALL SEASONS FLOWERS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

3.


Employees

The average monthly number of employees, including the director, during the year was 1 (2023 - 1).


4.


Fixed asset investments





Investments in subsidiary

£



Cost


At 1 September 2023
326,188


Additions
1,724



At 31 August 2024
327,912





5.


Debtors

2024
2023
£
£


Other debtors
7,292
-

7,292
-



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
263,187
1

263,187
1



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
341,923
328,036

341,923
328,036


Page 4

 
ALL SEASONS FLOWERS HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 1) Ordinary shares of £1 each
100
1


On 8 December 2023, 99 Ordinary shares of £1 each were issued in a share for share exchange for a 50% holding in All Seasons Flower Limited.


9.


Related party transactions

Included within amounts owed by group undertakings is an amount of £341,923 (2023 - £328,036) owed to the subsidiary company.
 
Included in other debtors is an amount of £7,292 (2023 - £Nil) due from a director of the company.


10.


Controlling party

Up to 7 December 2023, the company was under the control of its director.
From 7 December 2023, the company is under the control of the director and his close family members.

 
Page 5