IRIS Accounts Production v25.1.0.734 10964489 Board of Directors Board of Directors 1.1.24 31.12.24 31.12.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh109644892023-12-31109644892024-12-31109644892024-01-012024-12-31109644892022-12-31109644892023-01-012023-12-31109644892023-12-3110964489ns15:EnglandWales2024-01-012024-12-3110964489ns14:PoundSterling2024-01-012024-12-3110964489ns10:Director12024-01-012024-12-3110964489ns10:Director22024-01-012024-12-3110964489ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3110964489ns10:SmallEntities2024-01-012024-12-3110964489ns10:AuditExemptWithAccountantsReport2024-01-012024-12-3110964489ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3110964489ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3110964489ns10:FullAccounts2024-01-012024-12-311096448912024-01-012024-12-3110964489ns10:RegisteredOffice2024-01-012024-12-3110964489ns5:CurrentFinancialInstruments2024-12-3110964489ns5:CurrentFinancialInstruments2023-12-3110964489ns5:ShareCapital2024-12-3110964489ns5:ShareCapital2023-12-3110964489ns5:RetainedEarningsAccumulatedLosses2024-12-3110964489ns5:RetainedEarningsAccumulatedLosses2023-12-3110964489ns5:NetGoodwill2024-01-012024-12-3110964489ns5:NetGoodwill2023-12-3110964489ns5:NetGoodwill2024-12-3110964489ns5:NetGoodwill2023-12-3110964489ns5:PlantMachinery2023-12-3110964489ns5:PlantMachinery2024-01-012024-12-3110964489ns5:PlantMachinery2024-12-3110964489ns5:PlantMachinery2023-12-3110964489ns5:LeasedAssetsHeldAsLessee2024-01-012024-12-3110964489ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3110964489ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3110964489ns5:WithinOneYearns5:CurrentFinancialInstrumentsns5:HirePurchaseContracts2024-12-3110964489ns5:WithinOneYearns5:CurrentFinancialInstrumentsns5:HirePurchaseContracts2023-12-31
REGISTERED NUMBER: 10964489 (England and Wales)








FLOWERKITTLE ARCHITECTS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024






FLOWERKITTLE ARCHITECTS LTD (REGISTERED NUMBER: 10964489)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

FLOWERKITTLE ARCHITECTS LTD

COMPANY INFORMATION
for the year ended 31 December 2024







DIRECTORS: D Flower
P Kittle





REGISTERED OFFICE: Ashbourne House
The Guildway
Old Portsmouth Road
Guildford
Surrey
GU3 1LR





REGISTERED NUMBER: 10964489 (England and Wales)





ACCOUNTANTS: Bessler Hendrie LLP
Chartered Accountants
Ashbourne House
The Guildway
Old Portsmouth Road
Guildford
Surrey
GU3 1LR

FLOWERKITTLE ARCHITECTS LTD (REGISTERED NUMBER: 10964489)

BALANCE SHEET
31 December 2024

2024 2023
Notes £ £
FIXED ASSETS
Intangible assets 4 9,000 12,000
Tangible assets 5 1,109 2,479
10,109 14,479

CURRENT ASSETS
Debtors 6 25,144 47,134
Cash at bank 5,942 12,064
31,086 59,198
CREDITORS
Amounts falling due within one year 7 (21,394 ) (51,261 )
NET CURRENT ASSETS 9,692 7,937
TOTAL ASSETS LESS CURRENT LIABILITIES 19,801 22,416

PROVISIONS FOR LIABILITIES (310 ) (740 )
NET ASSETS 19,491 21,676

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 19,391 21,576
19,491 21,676

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

FLOWERKITTLE ARCHITECTS LTD (REGISTERED NUMBER: 10964489)

BALANCE SHEET - continued
31 December 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 2 May 2025 and were signed on its behalf by:




D Flower - Director



P Kittle - Director


FLOWERKITTLE ARCHITECTS LTD (REGISTERED NUMBER: 10964489)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024


1. STATUTORY INFORMATION

FlowerKittle Architects 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

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 represents the fair value of services provided in the ordinary course of business, excluding Value Added Tax. Turnover is recognised based on the stage of completion where the outcome of the contract can be assessed with reasonable certainty.

Intangible assets
Intangible assets relates to goodwill in connection with the acquisition of the business in 2017. The amount recognised is the excess of the cost of the acquisition over the interest in the net fair value of identifiable assets and liabilities at the date of acquisition, and is capitalised as an asset on the balance sheet.

Goodwill is amortised over its estimated useful life of 10 years. This length of time is presumed to be the maximum useful life of purchased goodwill because it is difficult to make projections beyond this period. Goodwill is reviewed for impairment at the end of the first full financial year following each acquisition and subsequently as and when necessary if circumstances emerge that the carrying value may not be recoverable.

Tangible fixed assets
Tangible assets are stated at cost less accumulated depreciation. Cost includes the original purchase price and costs directly attributable to bringing the asset to its working condition for its intended use.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Fixtures and fittings - 25% on cost
Computer equipment - 33% on cost

On disposal the difference between net proceeds and the carrying amount of the item sold is recognised in the income statement and is included in administrative expenses.

Taxation
Current tax is the amount of corporation tax payable in respect of taxable profit for the year or prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the year end.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date. Timing differences are differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured at the average tax rates that are expected to apply in the periods in which timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantially enacted by the balance sheet date. Deferred tax is measured on a non-discounted basis.

FLOWERKITTLE ARCHITECTS LTD (REGISTERED NUMBER: 10964489)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024


2. ACCOUNTING POLICIES - continued

Basic financial instruments
Financial instruments are classified by the directors as basic or non-basic following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method. The company does not have any non-basic financial instruments.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the income statement 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 income statement in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 January 2024
and 31 December 2024 30,000
AMORTISATION
At 1 January 2024 18,000
Charge for year 3,000
At 31 December 2024 21,000
NET BOOK VALUE
At 31 December 2024 9,000
At 31 December 2023 12,000

FLOWERKITTLE ARCHITECTS LTD (REGISTERED NUMBER: 10964489)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 January 2024 8,510
Disposals (858 )
At 31 December 2024 7,652
DEPRECIATION
At 1 January 2024 6,031
Charge for year 1,220
Eliminated on disposal (708 )
At 31 December 2024 6,543
NET BOOK VALUE
At 31 December 2024 1,109
At 31 December 2023 2,479

Included within the above last year was an asset held under hire purchase which cost £2,155. The liability tied against the asset was paid in full during the year, therefore the company now retains full ownership of this asset. Depreciation charged to date last year was £898 and the net book value at the end of last year was £1,257.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 16,004 42,130
Other debtors 9,140 5,004
25,144 47,134

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Hire purchase contracts (see note 8) - 808
Trade creditors 242 884
Taxation and social security 17,572 36,594
Other creditors 3,580 12,975
21,394 51,261

FLOWERKITTLE ARCHITECTS LTD (REGISTERED NUMBER: 10964489)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024


8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£ £
Net obligations repayable:
Within one year - 808

The loan is secured by way of a fixed charge over the asset to which it relates.


Non-cancellable operating
leases
2024 2024
£ £
Within one year 5,080 8,000

9. RELATED PARTY DISCLOSURES

Flowerkittle Dorset Ltd
Included within other debtors is a balance of £5,381 owed to Flowerkittle Architects Ltd, a company in which D Flower is a director and shareholder.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
FLOWERKITTLE ARCHITECTS LTD


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of FlowerKittle Architects Ltd for the year ended 31 December 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of FlowerKittle Architects Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of FlowerKittle Architects Ltd and state those matters that we have agreed to state to the Board of Directors of FlowerKittle Architects Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than FlowerKittle Architects Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that FlowerKittle Architects Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of FlowerKittle Architects Ltd. You consider that FlowerKittle Architects Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of FlowerKittle Architects Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report should not be regarded as suitable to be used or relied on by any other party wishing to acquire any rights against Bessler Hendrie LLP for any purpose or in any context. Any party, other than the directors, who obtain access to this report or a copy and chooses to rely on this report (or any part of it) will do so at its own risk.






Bessler Hendrie LLP
Chartered Accountants
Ashbourne House
The Guildway
Old Portsmouth Road
Guildford
Surrey
GU3 1LR


2 May 2025