Acorah Software Products - Accounts Production 16.4.675 false true true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 06586353 R J Coughlin J Taylor R Coughlin true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06586353 2023-07-31 06586353 2024-07-31 06586353 2023-08-01 2024-07-31 06586353 frs-core:CurrentFinancialInstruments 2024-07-31 06586353 frs-core:FurnitureFittings 2024-07-31 06586353 frs-core:FurnitureFittings 2023-08-01 2024-07-31 06586353 frs-core:FurnitureFittings 2023-07-31 06586353 frs-core:MotorVehicles 2024-07-31 06586353 frs-core:MotorVehicles 2023-08-01 2024-07-31 06586353 frs-core:MotorVehicles 2023-07-31 06586353 frs-core:ShareCapital 2024-07-31 06586353 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 06586353 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 06586353 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 06586353 frs-bus:SmallEntities 2023-08-01 2024-07-31 06586353 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 06586353 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 06586353 1 2023-08-01 2024-07-31 06586353 frs-bus:Director1 2023-08-01 2024-07-31 06586353 frs-bus:CompanySecretary1 2023-08-01 2024-07-31 06586353 frs-countries:EnglandWales 2023-08-01 2024-07-31 06586353 2022-07-31 06586353 2023-07-31 06586353 2022-08-01 2023-07-31 06586353 frs-core:CurrentFinancialInstruments 2023-07-31 06586353 frs-core:ShareCapital 2023-07-31 06586353 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 06586353
THE FLOWER YARD UK LIMITED
Unaudited Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 06586353
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Stocks 5 8,244 8,856
Cash at bank and in hand 56,869 47,756
65,113 56,612
Creditors: Amounts Falling Due Within One Year 6 (60,085 ) (87,308 )
NET CURRENT ASSETS (LIABILITIES) 5,028 (30,696 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,028 (30,696 )
NET ASSETS/(LIABILITIES) 5,028 (30,696 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 5,027 (30,697 )
SHAREHOLDERS' FUNDS 5,028 (30,696)
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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
R J Coughlin
Director
21 July 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
THE FLOWER YARD UK LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 06586353 . The registered office is 177 Ballens Road, Chatham, ME5 8PG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
Accounting standards requires the director to consider the appropriateness of the going concern basis when preparing the financial statements. The director confirms that the going concern basis remains appropriate. The director believes this to be the case as the company's main creditor is the director and shareholder with no significant long term liabilities. The director has committed to support the company for the next 12 months and into the forseeable future. 
Having regard to the above, the director believes it is appropriate to adopt the going concern basis of accounting in preparing the financial statements
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25 % Straight line
Fixtures & Fittings 25 % Straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 2
Page 3
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
Sales, marketing and distribution 3 2
4 3
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 August 2023 117,087 21,015 138,102
As at 31 July 2024 117,087 21,015 138,102
Depreciation
As at 1 August 2023 117,087 21,015 138,102
As at 31 July 2024 117,087 21,015 138,102
Net Book Value
As at 31 July 2024 - - -
As at 1 August 2023 - - -
5. Stocks
2024 2023
£ £
Finished goods 8,244 8,856
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 -
Corporation tax 8,877 -
Other taxes and social security 843 602
VAT 33,322 31,475
Other creditors 4,938 31,509
Accruals and deferred income 3,250 3,250
Director's loan account 8,854 20,472
60,085 87,308
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Ultimate Controlling Party
The company's ultimate controlling party is R Coughlin by virtue of his ownership of 100% of the issued share capital in the company.
Page 4