Registered number
13296813
J & O Flowers Ltd
Filleted Accounts
31 March 2025
J & O Flowers Ltd
Registered number: 13296813
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 11,200 -
Current assets
Stocks 3,500 3,500
Debtors 4 243 2,800
Cash at bank and in hand 12,032 5,072
15,775 11,372
Creditors: amounts falling due within one year 5 (16,901) (87,767)
Net current liabilities (1,126) (76,395)
Total assets less current liabilities 10,074 (76,395)
Creditors: amounts falling due after more than one year 6 (114,225) (4,733)
Net liabilities (104,151) (81,128)
Capital and reserves
Called up share capital 2 2
Profit and loss account (104,153) (81,130)
Shareholders' funds (104,151) (81,128)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs L E Parr
Director
Approved by the board on 30 April 2025
J & O Flowers Ltd
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures and fittings over 4 years
Motor vehicles over 4 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 8 8
3 Tangible fixed assets
Fixtures and fittings Motor vehicles Total
£ £ £
Cost
Additions 2,812 12,121 14,933
At 31 March 2025 2,812 12,121 14,933
Depreciation
Charge for the year 702 3,031 3,733
At 31 March 2025 702 3,031 3,733
Net book value
At 31 March 2025 2,110 9,090 11,200
4 Debtors 2025 2024
£ £
Trade debtors 243 1,355
Other debtors - 1,445
243 2,800
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 12,031 5,058
Intercompany loan - 72,499
Taxation and social security costs 1,920 7,260
Other creditors 2,950 2,950
16,901 87,767
6 Creditors: amounts falling due after one year 2025 2024
£ £
Directors loan 114,225 4,733
7 Contingent liabilities
The accounts have been prepared on the going concern basis which is dependent on the continuing financial support of the directors.
8 Controlling party
The company is controlled by the directors.
9 Other information
J & O Flowers Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
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