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REGISTERED NUMBER: 04042528 (England and Wales)















REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

BARTLEY'S FLOWERS LIMITED

BARTLEY'S FLOWERS LIMITED (Registered number: 04042528)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 JULY 2024




Page

Company Information 1

Report of the Director 2

Statement of Income and Retained Earnings 3

Statement of Financial Position 4

Notes to the Financial Statements 6


BARTLEY'S FLOWERS LIMITED

COMPANY INFORMATION
for the Year Ended 31 JULY 2024







DIRECTOR: S Harmer



SECRETARY: Ms J Cable



REGISTERED OFFICE: The Annexe, Minerva House
Bordyke
Tonbridge
Kent
TN9 1NR



REGISTERED NUMBER: 04042528 (England and Wales)



ACCOUNTANTS: Bennett & Co
The Annexe, Minerva House
Bordyke
Tonbridge
Kent
TN9 1NR



BANKERS: TSB Bank PLC

BARTLEY'S FLOWERS LIMITED (Registered number: 04042528)

REPORT OF THE DIRECTOR
for the Year Ended 31 JULY 2024

The director presents his report with the financial statements of the company for the year ended 31 July 2024.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of Retail Florists.

DIVIDENDS
An interim dividend of £200 per share was paid on 31 July 2024. The director recommends that no final dividend be paid.

The total distribution of dividends for the year ended 31 July 2024 will be £ 20,000 .

DIRECTOR
S Harmer held office during the whole of the period from 1 August 2023 to the date of this report.

ON BEHALF OF THE BOARD:





S Harmer - Director


5 April 2025

BARTLEY'S FLOWERS LIMITED (Registered number: 04042528)

STATEMENT OF INCOME AND
RETAINED EARNINGS
for the Year Ended 31 JULY 2024

31.7.24 31.7.23
Notes £    £   

TURNOVER 557,626 546,160

Cost of sales 422,158 432,796
GROSS PROFIT 135,468 113,364

Administrative expenses 102,667 99,419
OPERATING PROFIT 4 32,801 13,945


Interest payable and similar expenses 11,142 11,664
PROFIT BEFORE TAXATION 21,659 2,281

Tax on profit 5 2,451 1,609
PROFIT FOR THE FINANCIAL YEAR 19,208 672

Retained earnings at beginning of year 8,959 9,287

Dividends 6 (20,000 ) (1,000 )

RETAINED EARNINGS AT END OF
YEAR

8,167

8,959

BARTLEY'S FLOWERS LIMITED (Registered number: 04042528)

STATEMENT OF FINANCIAL POSITION
31 JULY 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 7 100,000 100,000
Tangible assets 8 21,000 12,500
121,000 112,500

CURRENT ASSETS
Stocks 5,125 4,825
Debtors 9 3,675 6,338
Cash in hand 1,090 1,232
9,890 12,395
CREDITORS
Amounts falling due within one year 10 78,638 70,164
NET CURRENT LIABILITIES (68,748 ) (57,769 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

52,252

54,731

CREDITORS
Amounts falling due after more than one
year

11

43,985

45,672
NET ASSETS 8,267 9,059

CAPITAL AND RESERVES
Called up share capital 12 100 100
Retained earnings 13 8,167 8,959
SHAREHOLDERS' FUNDS 8,267 9,059

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

BARTLEY'S FLOWERS LIMITED (Registered number: 04042528)

STATEMENT OF FINANCIAL POSITION - continued
31 JULY 2024


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

The financial statements were approved by the director and authorised for issue on 5 April 2025 and were signed by:





S Harmer - Director


BARTLEY'S FLOWERS LIMITED (Registered number: 04042528)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 JULY 2024

1. STATUTORY INFORMATION

BARTLEY'S FLOWERS 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.

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

Goodwill
The Director considers that the reputation and quality of service provided by the company means that there is no diminution in the value of the Goodwill purchased.

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.

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 - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

BARTLEY'S FLOWERS LIMITED (Registered number: 04042528)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 JULY 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

31.7.24 31.7.23
£    £   
Director's remuneration 12,000 12,000

4. OPERATING PROFIT

The operating profit is stated after charging:

31.7.24 31.7.23
£    £   
Depreciation - owned assets 5,352 3,100

5. TAXATION

Analysis of the tax charge
The tax charge on the profit for the year was as follows:
31.7.24 31.7.23
£    £   
Current tax:
UK corporation tax 2,451 1,609
Tax on profit 2,451 1,609

6. DIVIDENDS
31.7.24 31.7.23
£    £   
Ordinary shares of £1 each
Interim 20,000 1,000

BARTLEY'S FLOWERS LIMITED (Registered number: 04042528)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 JULY 2024

7. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 100,000
NET BOOK VALUE
At 31 July 2024 100,000
At 31 July 2023 100,000

8. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 35,057
Additions 16,728
Disposals (2,876 )
At 31 July 2024 48,909
DEPRECIATION
At 1 August 2023 22,557
Charge for year 5,352
At 31 July 2024 27,909
NET BOOK VALUE
At 31 July 2024 21,000
At 31 July 2023 12,500

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 2,215 4,813
Other debtors 1,460 1,525
3,675 6,338

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 9,934 16,356
Trade creditors 46,624 32,139
Taxation and social security 14,446 11,606
Other creditors 7,634 10,063
78,638 70,164

BARTLEY'S FLOWERS LIMITED (Registered number: 04042528)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 JULY 2024

11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Other creditors 43,985 45,672

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £    £   
100 Ordinary £1 100 100

13. RESERVES
Retained
earnings
£   

At 1 August 2023 8,959
Profit for the year 19,208
Dividends (20,000 )
At 31 July 2024 8,167