REGISTERED NUMBER: 05114620 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

EVERY OCCASION CARDSHOP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G G Ingram

Mrs C Ingram

SECRETARY:

Mrs C Ingram

REGISTERED OFFICE:

Woodlands Farm

Freasley

Tamworth

Staffordshire

B78 2EY

REGISTERED NUMBER:

05114620 (England and Wales)

AUDITORS:

Philip Barnes & Co Limited

Chartered Accountants

Statutory Auditors

The Old Council Chambers

Halford Street

Tamworth

Staffordshire

B79 7RB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

44,344

2,107

44,344

2,107

CURRENT ASSETS

Stocks

283,834

281,865

Debtors

6

48,959

40,905

Cash at bank and in hand

90,099

78,802

422,892

401,572

CREDITORS

Amounts falling due within one year

7

146,613

128,993

NET CURRENT ASSETS

276,279

272,579

TOTAL ASSETS LESS CURRENT LIABILITIES

320,623

274,686

PROVISIONS FOR LIABILITIES

9

9,000

-

NET ASSETS

311,623

274,686

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

311,523

274,586

SHAREHOLDERS' FUNDS

311,623

274,686

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

G G Ingram - Director

1.	STATUTORY INFORMATION

Every Occasion Cardshop 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.

The financial statements have been prepared on the basis that the company continues to operate as a going concern and that the company will remain in operational existence for the foreseeable future due to the ongoing support from Planters Garden Centre Ltd, its fellow subsidiary.

The significant accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

Group transactions

In accordance with the provisions of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', disclosure in not required of transactions between group members provided that any subsidiaries that are party to the transaction are wholly owned within the group.

The company's parent undertaking, Ingram Retailing Ltd, includes the company in it's consolidated financial statements, and these are available at its registered office Woodlands Farm, Freasley, Tamworth, Staffordshire, B78 2EY

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost and 15% on cost

Stocks

Stocks are valued at lower of cost, and estimated selling price less costs to sell.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.

EMPLOYEES

The average number of employees during the year was 19 (2023 - 19 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

44,240

AMORTISATION

At 1 January 2024

and 31 December 2024

44,240

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2024

22,108

Additions

44,931

At 31 December 2024

67,039

DEPRECIATION

At 1 January 2024

20,000

Charge for year

2,695

At 31 December 2024

22,695

NET BOOK VALUE

At 31 December 2024

44,344

At 31 December 2023

2,108

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by group undertakings

8,731

8,415

Other debtors

40,228

32,490

48,959

40,905

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

65,472

46,195

Amounts owed to group undertakings

31,405

11,373

Taxation and social security

42,633

57,290

Other creditors

7,103

14,135

146,613

128,993

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2024

2023

£

£

Within one year

54,700

22,891

Between one and five years

169,383

21,666

224,083

44,557

9.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

9,000

-

Deferred

tax

£

Accelerated capital allowance

9,000

Balance at 31 December 2024

9,000

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

£1

100

100

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Christopher Humphreys FCA (Senior Statutory Auditor)

for and on behalf of Philip Barnes & Co Limited