Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-31false2023-09-01No 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 12133598 2023-09-01 2024-08-31 12133598 2022-09-01 2023-08-31 12133598 2024-08-31 12133598 2023-08-31 12133598 c:Director1 2023-09-01 2024-08-31 12133598 c:Director2 2023-09-01 2024-08-31 12133598 d:ComputerEquipment 2023-09-01 2024-08-31 12133598 d:ComputerEquipment 2024-08-31 12133598 d:ComputerEquipment 2023-08-31 12133598 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 12133598 d:CurrentFinancialInstruments 2024-08-31 12133598 d:CurrentFinancialInstruments 2023-08-31 12133598 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 12133598 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 12133598 d:ShareCapital 2024-08-31 12133598 d:ShareCapital 2023-08-31 12133598 d:RetainedEarningsAccumulatedLosses 2024-08-31 12133598 d:RetainedEarningsAccumulatedLosses 2023-08-31 12133598 c:FRS102 2023-09-01 2024-08-31 12133598 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 12133598 c:FullAccounts 2023-09-01 2024-08-31 12133598 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12133598 2 2023-09-01 2024-08-31 12133598 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 12133598









GLORIA FLOWERS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
GLORIA FLOWERS LTD
REGISTERED NUMBER: 12133598

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
448
597

  
448
597

Current assets
  

Debtors: amounts falling due within one year
 5 
5,710
8,171

Cash at bank and in hand
 6 
13,292
16,426

  
19,002
24,597

Creditors: amounts falling due within one year
 7 
(10,891)
(10,078)

Net current assets
  
 
 
8,111
 
 
14,519

Total assets less current liabilities
  
8,559
15,116

  

Net assets
  
8,559
15,116


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
8,557
15,114

  
8,559
15,116


Page 1

 
GLORIA FLOWERS LTD
REGISTERED NUMBER: 12133598
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

The directors consider 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 directors acknowledge their 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 by: 




................................................
A R Chaplin
................................................
K C Chinery
Director
Director


Date: 19 March 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
GLORIA FLOWERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Gloria Flowers Ltd 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

 
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

Revenue

Revenue 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. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Interest income

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

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 3

 
GLORIA FLOWERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.5

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
25%
Straight-line

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.

 
2.6

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.

 
2.7

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. 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.

 
2.8

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.

 
2.9

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 4

 
GLORIA FLOWERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

3.


Employees

2024
2023
£
£

Wages and salaries
25,140
19,575

Social security costs
191
-

25,331
19,575


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


4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 September 2023
686



At 31 August 2024

686



Depreciation


At 1 September 2023
89


Charge for the year on owned assets
149



At 31 August 2024

238



Net book value



At 31 August 2024
448



At 31 August 2023
597


5.


Debtors

2024
2023
£
£


Trade debtors
5,710
8,171


Page 5

 
GLORIA FLOWERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
13,292
16,426



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
450
5,758

Other taxation and social security
1,933
1,522

Other creditors
183
404

Accruals and deferred income
8,325
2,394

10,891
10,078


 
Page 6