REGISTERED NUMBER: 02481705 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

BLOOMS FLORAL IMPORTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms A L Croxson

SECRETARY:

Ms A L Croxson

REGISTERED OFFICE:

3rd Floor

86 - 90 Paul Street

London

EC2A 4NE

REGISTERED NUMBER:

02481705 (England and Wales)

ACCOUNTANTS:

Cooper Parry Advisory Limited

First Floor, Davidson House

Forbury Square

Reading

Berkshire

RG1 3EU

FIXED ASSETS

Intangible assets

4

5,718

6,727

Tangible assets

5

18,462

23,608

24,180

30,335

CURRENT ASSETS

Stocks

9,018

27,049

Debtors

6

329,855

343,787

Cash at bank and in hand

1,118,220

994,752

1,457,093

1,365,588

CREDITORS

Amounts falling due within one year

7

269,806

244,182

NET CURRENT ASSETS

1,187,287

1,121,406

TOTAL ASSETS LESS CURRENT LIABILITIES

1,211,467

1,151,741

PROVISIONS FOR LIABILITIES

6,045

7,584

NET ASSETS

1,205,422

1,144,157

CAPITAL AND RESERVES

Called up share capital

9

5,484

5,484

Capital redemption reserve

2,742

2,742

Retained earnings

1,197,196

1,135,931

SHAREHOLDERS' FUNDS

1,205,422

1,144,157

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the director and authorised for issue on 7 October 2025 and were signed by:

Ms A L Croxson - Director

1.	STATUTORY INFORMATION

Blooms Floral Imports 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.

Turnover

Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.

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.

Computer software is being amortised at 15% on reducing balance.

Tangible fixed assets

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

Furniture

-

15% on reducing balance

Equipment

-

15% on reducing balance

Depreciation is provided from the month of purchase until the month of disposal.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non puttable ordinary shares.

.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors are measured,initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.However, if the arrangements of a short term instrument constitute a financing transaction,like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out right short term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 May 2024

and 30 April 2025

16,389

AMORTISATION

At 1 May 2024

9,662

Amortisation for year

1,009

At 30 April 2025

10,671

NET BOOK VALUE

At 30 April 2025

5,718

At 30 April 2024

6,727

5.	TANGIBLE FIXED ASSETS

Furniture

Equipment

Totals

£

£

£

COST

At 1 May 2024

29,468

10,421

39,889

Disposals

(2,069

)

(3,056

)

(5,125

)

At 30 April 2025

27,399

7,365

34,764

DEPRECIATION

At 1 May 2024

10,484

5,797

16,281

Charge for year

2,728

486

3,214

Eliminated on disposal

(1,271

)

(1,922

)

(3,193

)

At 30 April 2025

11,941

4,361

16,302

NET BOOK VALUE

At 30 April 2025

15,458

3,004

18,462

At 30 April 2024

18,984

4,624

23,608

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

320,504

337,665

Other debtors

9,351

6,122

329,855

343,787

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

75,438

95,447

Taxation and social security

161,066

113,946

Other creditors

33,302

34,789

269,806

244,182

8.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

10,190

10,190

9.	CALLED UP SHARE CAPITAL

Alloted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

4,113

Ordinary 'A'

£1

4,113

4,113

113,1,371

Ordinary 'B'

£1

1,371

1,371

10.	RELATED PARTY DISCLOSURES

At the year end the company owed Flora Consulting Ltd £15,000 (2024 - £15,000). At the year end the company was owed £950 from L Salpeter (2024 - £950).