3 false false false false false false false false false false true false false false false false false No description of principal activity 2023-12-01 Sage Accounts Production Advanced 2024 - FRS102_2024 15,000 8,625 1,500 10,125 4,875 6,375 6,492 3,131 649 3,780 2,712 3,361 xbrli:pure xbrli:shares iso4217:GBP SC581163 2023-12-01 2024-11-30 SC581163 2024-11-30 SC581163 2023-11-30 SC581163 2022-12-01 2023-11-30 SC581163 2023-11-30 SC581163 2022-11-30 SC581163 core:NetGoodwill 2023-12-01 2024-11-30 SC581163 core:FurnitureFittings 2023-12-01 2024-11-30 SC581163 bus:Director1 2023-12-01 2024-11-30 SC581163 core:NetGoodwill 2023-11-30 SC581163 core:NetGoodwill 2024-11-30 SC581163 core:FurnitureFittings 2023-11-30 SC581163 core:FurnitureFittings 2024-11-30 SC581163 core:WithinOneYear 2024-11-30 SC581163 core:WithinOneYear 2023-11-30 SC581163 core:ShareCapital 2024-11-30 SC581163 core:ShareCapital 2023-11-30 SC581163 core:RetainedEarningsAccumulatedLosses 2024-11-30 SC581163 core:RetainedEarningsAccumulatedLosses 2023-11-30 SC581163 core:NetGoodwill 2023-11-30 SC581163 core:FurnitureFittings 2023-11-30 SC581163 bus:SmallEntities 2023-12-01 2024-11-30 SC581163 bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 SC581163 bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 SC581163 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC581163 bus:FullAccounts 2023-12-01 2024-11-30
COMPANY REGISTRATION NUMBER: SC581163
Eden Creative Florists Ltd
Filleted Unaudited Financial Statements
30 November 2024
Eden Creative Florists Ltd
Statement of Financial Position
30 November 2024
2024
2023
Note
£
£
Fixed assets
Intangible assets
5
4,875
6,375
Tangible assets
6
2,712
3,361
-------
-------
7,587
9,736
Current assets
Stocks
2,200
2,500
Debtors
7
2,963
2,140
Cash at bank and in hand
5,889
4,508
--------
-------
11,052
9,148
Creditors: amounts falling due within one year
8
11,717
12,206
--------
--------
Net current liabilities
665
3,058
-------
-------
Total assets less current liabilities
6,922
6,678
-------
-------
Net assets
6,922
6,678
-------
-------
Capital and reserves
Called up share capital
1
1
Profit and loss account
6,921
6,677
-------
-------
Shareholders funds
6,922
6,678
-------
-------
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 30 November 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 .
Eden Creative Florists Ltd
Statement of Financial Position (continued)
30 November 2024
These financial statements were approved by the board of directors and authorised for issue on 28 March 2025 , and are signed on behalf of the board by:
Mrs F Culley
Director
Company registration number: SC581163
Eden Creative Florists Ltd
Notes to the Financial Statements
Year ended 30 November 2024
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 2 Forest Avenue, Aberdeen, AB15 4TG.
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.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents current tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Goodwill
Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Goodwill
-
10% straight line
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
-
10% straight line
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2023: 4 ).
5. Intangible assets
Goodwill
£
Cost
At 1 December 2023 and 30 November 2024
15,000
--------
Amortisation
At 1 December 2023
8,625
Charge for the year
1,500
--------
At 30 November 2024
10,125
--------
Carrying amount
At 30 November 2024
4,875
--------
At 30 November 2023
6,375
--------
6. Tangible assets
Fixtures and fittings
£
Cost
At 1 December 2023 and 30 November 2024
6,492
-------
Depreciation
At 1 December 2023
3,131
Charge for the year
649
-------
At 30 November 2024
3,780
-------
Carrying amount
At 30 November 2024
2,712
-------
At 30 November 2023
3,361
-------
7. Debtors
2024
2023
£
£
Other debtors
2,963
2,140
-------
-------
8. Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
4,290
4,238
Corporation tax
3,730
1,767
Social security and other taxes
2,644
4,581
Other creditors
1,053
1,620
--------
--------
11,717
12,206
--------
--------