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Company Registration No. SC242158 (Scotland)
Floral Art Centre Limited Unaudited accounts for the year ended 30 April 2025
Floral Art Centre Limited Unaudited accounts Contents
Page
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Floral Art Centre Limited Company Information for the year ended 30 April 2025
Directors
T C Gray L J Gray M R C Gray
Secretary
Mrs J Gray
Company Number
SC242158 (Scotland)
Registered Office
76 BUSBY ROAD CLARKSTON GLASGOW G76 7AU
Accountants
Mark Gray Ltd 76 Busby Road Clarkston Glasgow G76 7AU
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Floral Art Centre Limited Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
61,000 
61,000 
Tangible assets
7,060 
7,836 
68,060 
68,836 
Current assets
Inventories
5,225 
5,225 
Debtors
4,217 
3,052 
Cash at bank and in hand
36,791 
44,350 
46,233 
52,627 
Creditors: amounts falling due within one year
(19,246)
(13,048)
Net current assets
26,987 
39,579 
Total assets less current liabilities
95,047 
108,415 
Creditors: amounts falling due after more than one year
(9,259)
(20,184)
Net assets
85,788 
88,231 
Capital and reserves
Called up share capital
115 
115 
Profit and loss account
85,673 
88,116 
Shareholders' funds
85,788 
88,231 
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2025 and were signed on its behalf by
M R C Gray Director Company Registration No. SC242158
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Floral Art Centre Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Floral Art Centre Limited is a private company, limited by shares, registered in Scotland, registration number SC242158. The registered office is 76 BUSBY ROAD, CLARKSTON, GLASGOW, G76 7AU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 30 April 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 May 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2024
61,000 
At 30 April 2025
61,000 
Amortisation
At 1 May 2024
- 
At 30 April 2025
- 
Net book value
At 30 April 2025
61,000 
At 30 April 2024
61,000 
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Floral Art Centre Limited Notes to the Accounts for the year ended 30 April 2025
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2024
10,480 
17,249 
1,969 
29,698 
Additions
- 
- 
1,539 
1,539 
At 30 April 2025
10,480 
17,249 
3,508 
31,237 
Depreciation
At 1 May 2024
10,225 
10,277 
1,360 
21,862 
Charge for the year
64 
1,744 
507 
2,315 
At 30 April 2025
10,289 
12,021 
1,867 
24,177 
Net book value
At 30 April 2025
191 
5,228 
1,641 
7,060 
At 30 April 2024
255 
6,972 
609 
7,836 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,217 
2,452 
Other debtors
- 
600 
4,217 
3,052 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
5,445 
4,563 
Trade creditors
8,914 
5,310 
Taxes and social security
4,887 
3,175 
19,246 
13,048 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
9,259 
16,668 
Obligations under finance leases and hire purchase contracts
- 
3,516 
9,259 
20,184 
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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