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COAST AND BLOOM LTD

Registered Number
13815067
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

COAST AND BLOOM LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

T Lynn
V Saunders

Registered Address

19 Bradshaw Close
Fair Oak
Eastleigh
SO50 7BS

Registered Number

13815067 (England and Wales)
COAST AND BLOOM LTD
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,0251,846
1,0251,846
Current assets
Debtors41,7861,782
Cash at bank and on hand9995,690
2,7857,472
Creditors amounts falling due within one year5(3,694)(11,568)
Net current assets (liabilities)(909)(4,096)
Total assets less current liabilities116(2,250)
Provisions for liabilities6-(468)
Net assets116(2,718)
Capital and reserves
Called up share capital1-
Profit and loss account115(2,718)
Shareholders' funds116(2,718)
The financial statements were approved and authorised for issue by the Board of Directors on 19 August 2025, and are signed on its behalf by:
V Saunders
Director
Registered Company No. 13815067
COAST AND BLOOM LTD
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Office Equipment25
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 January 24-3,2813,281
At 31 December 24-3,2813,281
Depreciation and impairment
At 01 January 24-1,4351,435
Charge for year821-821
At 31 December 248211,4352,256
Net book value
At 31 December 24(821)1,8461,025
At 31 December 23-1,8461,846
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,3001,446
Other debtors486336
Total1,7861,782
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security2,331951
Other creditors2308,967
Accrued liabilities and deferred income1,1331,650
Total3,69411,568
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)-468
Total-468
7.Related party transactions
During the year the company maintained an unsecured loan account with the directors. At the beginning of the period, the company owed the directors £8,158. During the year, total advances amounted to £15,844, while repayments received totalled £7,200. At the year-end, the Company was owed £486 by the directors, which is included within other debtors. The loan is interest-free and has no fixed repayment terms.