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Registration number: 04800616

The Arbour Florists Limited

Annual Report and Unaudited Abridged Financial Statements

for the Year Ended 31 July 2024

 

The Arbour Florists Limited

Directors' Report for the Year Ended 31 July 2024

The directors present their report and the abridged financial statements for the year ended 31 July 2024.

Directors of the company

The directors who held office during the year were as follows:

Mr Alan Morton

Mrs Anne Morton

Ms Elizabeth Morton

Principal activity

The principal activity of the company is Florists

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 29 April 2025 and signed on its behalf by:
 

.........................................
Mr Alan Morton
Director

.........................................
Mrs Anne Morton
Director

.........................................
Ms Elizabeth Morton
Director

 

The Arbour Florists Limited

(Registration number: 04800616)
Abridged Balance Sheet as at 31 July 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

1

1

Current assets

 

Stocks

5

3,000

3,000

Cash at bank and in hand

 

2,427

4,358

 

5,427

7,358

Creditors: Amounts falling due within one year

(6,539)

(6,147)

Net current (liabilities)/assets

 

(1,112)

1,211

Total assets less current liabilities

 

(1,111)

1,212

Accruals and deferred income

 

(600)

(600)

Net (liabilities)/assets

 

(1,711)

612

Capital and reserves

 

Called up share capital

7

2

2

Retained earnings

(1,713)

610

Shareholders' (deficit)/funds

 

(1,711)

612

For the financial year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 29 April 2025 and signed on its behalf by:
 

 

The Arbour Florists Limited

(Registration number: 04800616)
Abridged Balance Sheet as at 31 July 2024

.........................................
Mr Alan Morton
Director

.........................................
Mrs Anne Morton
Director

.........................................
Ms Elizabeth Morton
Director

 

The Arbour Florists Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
The Grange
Kexby Road
Glentworth
Gainsborough
Lincolnshire
DN21 5DP

These financial statements were authorised for issue by the Board on 29 April 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

The Arbour Florists Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

 

The Arbour Florists Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2024

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2023 - 3).

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 August 2023

1

1

At 31 July 2024

1

1

Depreciation

Carrying amount

At 31 July 2024

1

1

At 31 July 2023

1

1

5

Stocks

2024
£

2023
£

Other inventories

3,000

3,000

6

Debtors

Debtors includes £Nil (2023 - £Nil) due after more than one year.

7

Share capital

Allotted, called up and fully paid shares

 

2024

2023

 

No.

£

No.

£

Ordinary shares of £1 each

1

1

1

1

         
 

The Arbour Florists Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2024

8

Dividends

   

2024

 

2023

   

£

 

£

Interim dividend of £Nil (2023 - £1,000.00) per ordinary share

 

-

 

1,000