Florere Vita Ltd Filleted Accounts Cover
Florere Vita Ltd
Company No. 14367817
Information for Filing with The Registrar
30 September 2024
Florere Vita Ltd Directors Report Registrar
The Director presents her report and the accounts for the year ended 30 September 2024.
Principal activities
The principal activity of the company during the year under review was coaching.
Director
The Director who served at any time during the year was as follows:
B.K.V. McCluskey
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
B.K.V. McCluskey
Director
04 March 2025
Florere Vita Ltd Balance Sheet Registrar
at
30 September 2024
Company No.
14367817
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
771976
771976
Current assets
Debtors
5
50035
Cash at bank and in hand
1,9331,343
2,4331,378
Creditors: Amount falling due within one year
6
(3,963)
(7,973)
Net current liabilities
(1,530)
(6,595)
Total assets less current liabilities
(759)
(5,619)
Net liabilities
(759)
(5,619)
Capital and reserves
Called up share capital
100100
Profit and loss account
8
(859)
(5,719)
Total equity
(759)
(5,619)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 September 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 04 March 2025 and signed on its behalf by:
B.K.V. McCluskey
Director
04 March 2025
Florere Vita Ltd Notes to the Accounts Registrar
for the year ended 30 September 2024
1
General information
Florere Vita Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 14367817
Its registered office is:
10 Mill Stream Close
Axbirdge
BS26 2DU
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
00
4
Tangible fixed assets
Plant and machinery
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
At 1 October 2023
4168851,301
Additions
-5252
At 30 September 2024
4169371,353
Depreciation
At 1 October 2023
104221325
Charge for the year
78179257
At 30 September 2024
182400582
Net book values
At 30 September 2024
234537771
At 30 September 2023
312
664
976
5
Debtors
2024
2023
£
£
Trade debtors
50035
50035
6
Creditors:
amounts falling due within one year
2024
2023
£
£
Other creditors
3,0817,132
Accruals and deferred income
882841
3,9637,973
7
Share Capital
Share capital allocated, called up and fully paid
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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