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REGISTERED NUMBER: 03744591 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2025

for

Florios (Scarborough) Limited

Florios (Scarborough) Limited (Registered number: 03744591)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Florios (Scarborough) Limited

Company Information
for the Year Ended 30 April 2025







DIRECTORS: Mr A Floris
Mrs C A Floris





REGISTERED OFFICE: Rowan House
7 West Bank
SCARBOROUGH
North Yorkshire
YO12 4DX





REGISTERED NUMBER: 03744591 (England and Wales)





ACCOUNTANTS: Asquith Accountants Ltd
Rowan House
7 West Bank
SCARBOROUGH
North Yorkshire
YO12 4DX

Florios (Scarborough) Limited (Registered number: 03744591)

Balance Sheet
30 April 2025

30.4.25 30.4.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 706,192 738,625
Investments 5 - 246,998
706,192 985,623

CURRENT ASSETS
Debtors 6 586,646 138,084
Cash at bank 102,368 49,407
689,014 187,491
CREDITORS
Amounts falling due within one year 7 239,436 25,215
NET CURRENT ASSETS 449,578 162,276
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,155,770

1,147,899

PROVISIONS FOR LIABILITIES 72,212 72,199
NET ASSETS 1,083,558 1,075,700

CAPITAL AND RESERVES
Called up share capital 130 130
Fair value reserve 8 301,254 301,254
Retained earnings 782,174 774,316
1,083,558 1,075,700

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

Florios (Scarborough) Limited (Registered number: 03744591)

Balance Sheet - continued
30 April 2025


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2025 and were signed on its behalf by:





Mr A Floris - Director


Florios (Scarborough) Limited (Registered number: 03744591)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

Florios (Scarborough) Limited 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 as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

Florios (Scarborough) Limited (Registered number: 03744591)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 May 2024
and 30 April 2025 731,340 82,508 813,848
DEPRECIATION
At 1 May 2024 - 75,223 75,223
Charge for year - 1,093 1,093
Impairments 31,340 - 31,340
At 30 April 2025 31,340 76,316 107,656
NET BOOK VALUE
At 30 April 2025 700,000 6,192 706,192
At 30 April 2024 731,340 7,285 738,625

Cost or valuation at 30 April 2025 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2024 371,918 - 371,918
Cost 359,422 82,508 441,930
731,340 82,508 813,848

If freehold property had not been revalued it would have been included at the following historical cost:

30.4.25 30.4.24
£    £   
Cost 328,082 328,082

Freehold property was valued on an open market basis on 30 April 2024 by A Floris (Director) .

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 May 2024 246,998
Disposals (246,998 )
At 30 April 2025 -
NET BOOK VALUE
At 30 April 2025 -
At 30 April 2024 246,998

Florios (Scarborough) Limited (Registered number: 03744591)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

5. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 30 April 2025 is represented by:

Other
investments
£   
Valuation in 2023 (32,683 )
Valuation in 2024 8,138
Cost 24,545

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Other debtors 586,646 138,084

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Taxation and social security 32,190 22,973
Other creditors 207,246 2,242
239,436 25,215

8. RESERVES
Fair
value
reserve
£   
At 1 May 2024
and 30 April 2025 301,254

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

30.4.25 30.4.24
£    £   
Mr A Floris
Balance outstanding at start of year 5,761 -
Amounts advanced - 5,761
Amounts repaid (5,761 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 5,761