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COMPANY REGISTRATION NUMBER: 09676931
HAND AND FLOWER PROPERTIES LTD
Filleted Unaudited Financial Statements
31 July 2024
HAND AND FLOWER PROPERTIES LTD
Statement of Financial Position
31 July 2024
2024
2023
Note
£
£
£
Fixed assets
Investments
4
100
100
Current assets
Debtors
5
2,137,574
2,081,502
Cash at bank and in hand
21,205
37,132
------------
------------
2,158,779
2,118,634
Creditors: amounts falling due within one year
6
4,139,099
4,096,449
------------
------------
Net current liabilities
1,980,320
1,977,815
------------
------------
Total assets less current liabilities
( 1,980,220)
( 1,977,715)
------------
------------
Net liabilities
( 1,980,220)
( 1,977,715)
------------
------------
Capital and reserves
Called up share capital
3
3
Profit and loss account
( 1,980,223)
( 1,977,718)
------------
------------
Shareholders deficit
( 1,980,220)
( 1,977,715)
------------
------------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
HAND AND FLOWER PROPERTIES LTD
Statement of Financial Position (continued)
31 July 2024
These financial statements were approved by the board of directors and authorised for issue on 25 June 2025 , and are signed on behalf of the board by:
Mr.W R Woodward-Fisher
Director
Company registration number: 09676931
HAND AND FLOWER PROPERTIES LTD
Notes to the Financial Statements
Year ended 31 July 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 7 Queripel House,, 1 Duke Of York Square, London, SW3 4LY, UK.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Investments
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
4. Investments
Shares in group undertakings
£
Cost
At 1 August 2023 and 31 July 2024
100
----
Impairment
At 1 August 2023 and 31 July 2024
----
Carrying amount
At 31 July 2024
100
----
At 31 July 2023
100
----
5. Debtors
2024
2023
£
£
Amounts owed by group undertakings and undertakings in which the company has a participating interest
1,949,939
1,896,412
Other debtors
187,635
185,090
------------
------------
2,137,574
2,081,502
------------
------------
6. Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
1,230,000
1,230,000
Trade creditors
224
329
Amounts owed to WRWF Ltd
2,878,018
2,858,018
Other creditors
30,857
8,102
------------
------------
4,139,099
4,096,449
------------
------------
7. Related party transactions
As at the year end, there was a balance due to WRWF Ltd of £2,878,018 (2023: £2,858,018) where Mr W R Woodward-Fisher is a director and a shareholder. This loan is unsecured, interest free and repayable on demand.