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UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2024

FOR

FLOWERS 4 LIMITED

FLOWERS 4 LIMITED (REGISTERED NUMBER: 05126763)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FLOWERS 4 LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH JUNE 2024







DIRECTORS: B Anthony
K Anthony





REGISTERED OFFICE: 31 - 33 Oxford Road
Worthing
West Sussex
BN11 1UT





REGISTERED NUMBER: 05126763 (England and Wales)





ACCOUNTANTS: Evans Weir
The Victoria
25 St Pancras
Chichester
West Sussex
PO19 7LT

FLOWERS 4 LIMITED (REGISTERED NUMBER: 05126763)

BALANCE SHEET
30TH JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 102,689
Investment property 6 350,000 -
350,000 102,689

CURRENT ASSETS
Debtors 7 357 1,012
Cash at bank 30 -
387 1,012
CREDITORS
Amounts falling due within one year 8 20,148 36,985
NET CURRENT LIABILITIES (19,761 ) (35,973 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

330,239

66,716

CREDITORS
Amounts falling due after more than one
year

9

(48,584

)

(44,862

)

PROVISIONS FOR LIABILITIES (61,828 ) -
NET ASSETS 219,827 21,854

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 219,727 21,754
SHAREHOLDERS' FUNDS 219,827 21,854

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

FLOWERS 4 LIMITED (REGISTERED NUMBER: 05126763)

BALANCE SHEET - continued
30TH JUNE 2024


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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19th March 2025 and were signed on its behalf by:





K Anthony - Director


FLOWERS 4 LIMITED (REGISTERED NUMBER: 05126763)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024

1. STATUTORY INFORMATION

Flowers 4 Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Development costs are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - Straight line over 3 years

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

FLOWERS 4 LIMITED (REGISTERED NUMBER: 05126763)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024

2. ACCOUNTING POLICIES - continued

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

Creditors
Short term creditors are measured at the transaction price.

Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1st July 2023
and 30th June 2024 47,860
AMORTISATION
At 1st July 2023
and 30th June 2024 47,860
NET BOOK VALUE
At 30th June 2024 -
At 30th June 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st July 2023 102,689 2,748 105,437
Reclassification/transfer (102,689 ) - (102,689 )
At 30th June 2024 - 2,748 2,748
DEPRECIATION
At 1st July 2023
and 30th June 2024 - 2,748 2,748
NET BOOK VALUE
At 30th June 2024 - - -
At 30th June 2023 102,689 - 102,689

FLOWERS 4 LIMITED (REGISTERED NUMBER: 05126763)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Revaluations 247,311
Reclassification/transfer 102,689
At 30th June 2024 350,000
NET BOOK VALUE
At 30th June 2024 350,000

Fair value at 30th June 2024 is represented by:
£   
Valuation in 2024 350,000

If investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 102,689 -

Investment property was valued on an open market basis on 30th June 2024 by the directors .

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 357 1,012

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,778 4,238
Trade creditors 571 3,229
Amounts owed to associates 10,269 15,929
Taxation and social security 2,930 2,951
Other creditors 600 10,638
20,148 36,985

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 48,584 44,862

FLOWERS 4 LIMITED (REGISTERED NUMBER: 05126763)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 54,362 48,568

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is K Anthony.