Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31false772024-01-01falseNo description of principal activity79truetrue 00427413 2024-01-01 2024-12-31 00427413 2023-01-01 2023-12-31 00427413 2024-12-31 00427413 2023-12-31 00427413 2023-01-01 00427413 1 2024-01-01 2024-12-31 00427413 d:Director2 2024-01-01 2024-12-31 00427413 c:Buildings 2024-01-01 2024-12-31 00427413 c:Buildings c:LongLeaseholdAssets 2024-01-01 2024-12-31 00427413 c:Buildings c:LongLeaseholdAssets 2024-12-31 00427413 c:Buildings c:LongLeaseholdAssets 2023-12-31 00427413 c:Buildings c:ShortLeaseholdAssets 2024-01-01 2024-12-31 00427413 c:PlantMachinery 2024-01-01 2024-12-31 00427413 c:MotorVehicles 2024-01-01 2024-12-31 00427413 c:OtherPropertyPlantEquipment 2024-01-01 2024-12-31 00427413 c:OtherPropertyPlantEquipment 2024-12-31 00427413 c:OtherPropertyPlantEquipment 2023-12-31 00427413 c:OtherPropertyPlantEquipment c:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 00427413 c:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 00427413 c:CurrentFinancialInstruments 2024-12-31 00427413 c:CurrentFinancialInstruments 2023-12-31 00427413 c:Non-currentFinancialInstruments 2024-12-31 00427413 c:Non-currentFinancialInstruments 2023-12-31 00427413 c:CurrentFinancialInstruments c:WithinOneYear 2024-12-31 00427413 c:CurrentFinancialInstruments c:WithinOneYear 2023-12-31 00427413 c:Non-currentFinancialInstruments c:AfterOneYear 2024-12-31 00427413 c:Non-currentFinancialInstruments c:AfterOneYear 2023-12-31 00427413 c:ShareCapital 2024-12-31 00427413 c:ShareCapital 2023-12-31 00427413 c:SharePremium 2024-12-31 00427413 c:SharePremium 2023-12-31 00427413 c:RetainedEarningsAccumulatedLosses 2024-12-31 00427413 c:RetainedEarningsAccumulatedLosses 2023-12-31 00427413 d:OrdinaryShareClass1 2024-01-01 2024-12-31 00427413 d:OrdinaryShareClass1 2024-12-31 00427413 d:FRS102 2024-01-01 2024-12-31 00427413 d:Audited 2024-01-01 2024-12-31 00427413 d:FullAccounts 2024-01-01 2024-12-31 00427413 d:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 00427413 c:HirePurchaseContracts c:WithinOneYear 2024-12-31 00427413 c:HirePurchaseContracts c:WithinOneYear 2023-12-31 00427413 c:HirePurchaseContracts c:BetweenOneFiveYears 2024-12-31 00427413 c:HirePurchaseContracts c:BetweenOneFiveYears 2023-12-31 00427413 c:HirePurchaseContracts c:MoreThanFiveYears 2024-12-31 00427413 c:HirePurchaseContracts c:MoreThanFiveYears 2023-12-31 00427413 d:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 00427413 c:AcceleratedTaxDepreciationDeferredTax 2024-12-31 00427413 c:AcceleratedTaxDepreciationDeferredTax 2023-12-31 00427413 2 2024-01-01 2024-12-31 00427413 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 00427413









WINDOWFLOWERS LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
WINDOWFLOWERS LIMITED
REGISTERED NUMBER: 00427413

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,054,211
1,014,663

Current assets
  

Stocks
 5 
162,852
140,842

Debtors: amounts falling due within one year
 6 
1,054,946
1,015,822

Cash at bank and in hand
 7 
1,749,587
1,489,661

  
2,967,385
2,646,325

Creditors: amounts falling due within one year
 8 
(1,937,237)
(1,614,700)

Net current assets
  
 
 
1,030,148
 
 
1,031,625

Total assets less current liabilities
  
2,084,359
2,046,288

Creditors: amounts falling due after more than one year
 9 
(40,606)
-

Provisions for liabilities
  

Deferred tax
 11 
(97,584)
(97,584)

Net assets
  
1,946,169
1,948,704


Capital and reserves
  

Called up share capital 
 12 
3,920
3,920

Share premium account
  
84,080
84,080

Profit and loss account
  
1,858,169
1,860,704

  
1,946,169
1,948,704


Page 1

 
WINDOWFLOWERS LIMITED
REGISTERED NUMBER: 00427413
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

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 comprehensive income 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 on 16 April 2025.




M E R T Watson-Smyth
Director

The notes on pages 3 to 11 form part of these financial statements.

Page 2

 
WINDOWFLOWERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Windowflowers Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Grove Road, Burnham, Slough, Berkshire, SL1 8DT.
The company specialises in horticulture.

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

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered the factors which impact the company's future development, performance, cash flow, and financial position in forming their opinion on the going concern basis. The directors believe that the company has adequate resources to continue to operate and meet its obligations as they fall due for the foreseeable future, and for a period not less than 12 months from the date of approval of these financial statements, and therefore use of the going concern assumption is appropriate.

 
2.3

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.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
Page 3

 
WINDOWFLOWERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.3
Revenue (continued)

the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

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.

Depreciation is provided on the following bases:

Freehold property
-
4% straight line
Freehold land
-
Not depreciated
Leasehold property
-
10% straight line
Plant and machinery
-
10% and 33% straight line
Motor vehicles
-
25% reducing balance
Greenhouses
-
15% reducing balance

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 the Statement of comprehensive income.

 
2.5

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each year end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at year end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of comprehensive income except when deferred in other comprehensive income as qualifying cash flow hedges.
Page 4

 
WINDOWFLOWERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.5
Foreign currency translation (continued)


Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in the Statement of comprehensive income within 'other operating income'.

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.
At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of comprehensive income.

 
2.7

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.

 
2.8

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.

 
2.9

Creditors

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.

 
2.10

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.

 
2.11

Operating leases

Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight-line basis over the lease term.

 
2.12

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

Page 5

 
WINDOWFLOWERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.13

Finance costs

Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.14

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in the Statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.15

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to the Statement of comprehensive income.

Page 6

 
WINDOWFLOWERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.16

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income 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 reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.



3.


Employees

The average monthly number of employees, including directors, during the year was 77 (2023 - 79).

Page 7

 
WINDOWFLOWERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Land and buildings
Other fixed assets
Total

£
£
£



Cost


At 1 January 2024
695,941
1,599,183
2,295,124


Additions
17,294
258,665
275,959


Disposals
-
(147,177)
(147,177)



At 31 December 2024

713,235
1,710,671
2,423,906



Depreciation


At 1 January 2024
289,207
991,254
1,280,461


Charge for the year 
14,209
187,630
201,839


Disposals
-
(112,605)
(112,605)



At 31 December 2024

303,416
1,066,279
1,369,695



Net book value



At 31 December 2024
409,819
644,392
1,054,211



At 31 December 2023
406,734
607,929
1,014,663


5.


Stocks

2024
2023
£
£

Raw materials and consumables
162,852
140,842

162,852
140,842


Page 8

 
WINDOWFLOWERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Debtors

2024
2023
£
£


Trade debtors
807,984
858,843

Amounts owed by group undertakings
86,551
86,551

Other debtors
600
2,420

Prepayments and accrued income
159,811
68,008

1,054,946
1,015,822



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,749,587
1,489,661

1,749,587
1,489,661



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
138,554
105,787

Corporation tax
336,314
191,712

Other taxation and social security
459,119
445,681

Obligations under finance lease and hire purchase contracts
11,168
43,113

Accruals and deferred income
992,082
828,407

1,937,237
1,614,700


Hire purchase obligations were secured against the assets of the company.

Page 9

 
WINDOWFLOWERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Obligations under finance leases and hire purchase contracts
40,606
-

40,606
-


Hire purchase obligations were secured against the assets of the company.


10.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
11,168
43,113

Between 1-2 years
11,306
-

Over 2 years
29,300
-

51,774
43,113


11.


Deferred taxation




2024
2023


£

£






At beginning of year
97,584
97,584



At end of year
97,584
97,584

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
97,584
97,584

97,584
97,584

Page 10

 
WINDOWFLOWERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

12.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



3,920 Ordinary shares of £1 each
3,920
3,920



13.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the group to the fund and amounted to £144,400 (2023 - £138,226).


14.


Transactions with directors

The company has made sales of £11,362 (2023 - £16,635) to a director. Included in trade debtors is an amount of £5,606 (2023 - £3,887) which was outstanding at the year end. 

The company has made rental payments of £73,500 (2023 - £73,500) to directors.


15.


Related party transactions

In accordance with FRS 102, the company has not disclosed transactions or balances between wholly owned members of the group.
The company has made charitable contributions of £1,000
 (2023 - £2,500) to a charity with common directors.


16.


Post balance sheet events

There are no subsequent events that require disclosure or adjustments to the financial statements.


17.


Ultimate parent undertaking and controlling party

The company's immediate and ultimate parent company is Window Boxes Limited, a company incorporated in England and Wales. The registered office of Window Boxes Limited is Grove Road, Burnham, Slough, Berkshire, SL1 8DT.
The company is controlled by its directors by virtue of their majority shareholding in the parent company. 


18.


Auditors' information

The auditor's report was unqualified and made no reference to any matters to which the auditor drew attention by way of emphasis. The Senior statutory auditor was Elliot S J Arwas, for and on the behalf of Barnes Roffe LLP 23/05/2025.

 
Page 11