Companies House 2024-04-01 2025-03-31 2025-03-31 false true iso4217:GBP xbrli:pure 05754635 2023-04-01 2024-03-31 05754635 2025-03-31 05754635 2024-04-01 2025-03-31 05754635 2024-03-31 05754635 curr:PoundSterling 2024-04-01 2025-03-31 05754635 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05754635 uk-bus:FRS102 2024-04-01 2025-03-31 05754635 uk-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05754635 uk-bus:AbridgedAccounts 2024-04-01 2025-03-31 05754635 uk-bus:RegisteredOffice 2024-04-01 2025-03-31 05754635 uk-bus:Director40 2024-04-01 2025-03-31 05754635 uk-bus:Director1 2024-04-01 2025-03-31 05754635 uk-bus:Director2 2024-04-01 2025-03-31 05754635 uk-bus:Director3 2024-04-01 2025-03-31 05754635 uk-bus:Director4 2024-04-01 2025-03-31 05754635 uk-bus:Director5 2024-04-01 2025-03-31 05754635 uk-bus:Director6 2024-04-01 2025-03-31 05754635 uk-bus:Director7 2024-04-01 2025-03-31 05754635 uk-bus:Director8 2024-04-01 2025-03-31 05754635 uk-bus:Director9 2024-04-01 2025-03-31 05754635 uk-bus:Director10 2024-04-01 2025-03-31 05754635 uk-bus:Director11 2024-04-01 2025-03-31 05754635 uk-bus:Director12 2024-04-01 2025-03-31 05754635 uk-bus:Director13 2024-04-01 2025-03-31 05754635 uk-bus:Director14 2024-04-01 2025-03-31 05754635 uk-bus:Director15 2024-04-01 2025-03-31 05754635 uk-bus:Director16 2024-04-01 2025-03-31 05754635 uk-bus:Director17 2024-04-01 2025-03-31 05754635 uk-bus:Director18 2024-04-01 2025-03-31 05754635 uk-bus:Director19 2024-04-01 2025-03-31 05754635 uk-bus:Director20 2024-04-01 2025-03-31 05754635 uk-bus:CompanySecretary1 2024-04-01 2025-03-31 05754635 core:AfterOneYear 2025-03-31 05754635 core:AfterOneYear 2024-03-31 05754635 core:WithinOneYear 2025-03-31 05754635 core:WithinOneYear 2024-03-31 05754635 core:WithinOneYear 2024-04-01 2025-03-31 05754635 core:AfterOneYear 2025-03-31 05754635 core:AfterOneYear 2024-03-31 05754635 core:AfterOneYear 2024-04-01 2025-03-31 05754635 core:ShareCapital 2025-03-31 05754635 core:ShareCapital 2024-03-31 05754635 core:SharePremium 2025-03-31 05754635 core:SharePremium 2024-03-31 05754635 core:OtherReservesSubtotal 2025-03-31 05754635 core:OtherReservesSubtotal 2024-03-31 05754635 core:RevaluationReserve 2025-03-31 05754635 core:RevaluationReserve 2024-03-31 05754635 core:RetainedEarningsAccumulatedLosses 2025-03-31 05754635 core:RetainedEarningsAccumulatedLosses 2024-03-31 05754635 core:Associate1 2024-04-01 2025-03-31 05754635 core:Associate1 2024-03-31 05754635 core:Associate1 2025-03-31 05754635 core:Associate2 2024-04-01 2025-03-31 05754635 core:Associate2 2024-03-31 05754635 core:Associate2 2025-03-31 05754635 core:Associate3 2024-04-01 2025-03-31 05754635 core:Associate3 2024-03-31 05754635 core:Associate3 2025-03-31 05754635 core:Associate4 2024-04-01 2025-03-31 05754635 core:Associate4 2024-03-31 05754635 core:Associate4 2025-03-31 05754635 core:Associate5 2024-04-01 2025-03-31 05754635 core:Associate5 2024-03-31 05754635 core:Associate5 2025-03-31 05754635 core:Associate6 2024-04-01 2025-03-31 05754635 core:Associate6 2024-03-31 05754635 core:Associate6 2025-03-31 05754635 core:Associate7 2024-04-01 2025-03-31 05754635 core:Associate7 2024-03-31 05754635 core:Associate7 2025-03-31 05754635 core:Associate8 2024-04-01 2025-03-31 05754635 core:Associate8 2024-03-31 05754635 core:Associate8 2025-03-31 05754635 core:Associate9 2024-04-01 2025-03-31 05754635 core:Associate9 2024-03-31 05754635 core:Associate9 2025-03-31 05754635 core:Associate10 2024-04-01 2025-03-31 05754635 core:Associate10 2024-03-31 05754635 core:Associate10 2025-03-31 05754635 core:Associate11 2024-04-01 2025-03-31 05754635 core:Associate11 2024-03-31 05754635 core:Associate11 2025-03-31 05754635 core:Associate12 2024-04-01 2025-03-31 05754635 core:Associate12 2024-03-31 05754635 core:Associate12 2025-03-31 05754635 core:Associate13 2024-04-01 2025-03-31 05754635 core:Associate13 2024-03-31 05754635 core:Associate13 2025-03-31 05754635 core:Associate14 2024-04-01 2025-03-31 05754635 core:Associate14 2024-03-31 05754635 core:Associate14 2025-03-31 05754635 core:Associate15 2024-04-01 2025-03-31 05754635 core:Associate15 2024-03-31 05754635 core:Associate15 2025-03-31 05754635 core:Associate16 2024-04-01 2025-03-31 05754635 core:Associate16 2024-03-31 05754635 core:Associate16 2025-03-31 05754635 core:Associate17 2024-04-01 2025-03-31 05754635 core:Associate17 2024-03-31 05754635 core:Associate17 2025-03-31 05754635 core:Associate18 2024-04-01 2025-03-31 05754635 core:Associate18 2024-03-31 05754635 core:Associate18 2025-03-31 05754635 core:Associate19 2024-04-01 2025-03-31 05754635 core:Associate19 2024-03-31 05754635 core:Associate19 2025-03-31 05754635 core:Associate20 2024-04-01 2025-03-31 05754635 core:Associate20 2024-03-31 05754635 core:Associate20 2025-03-31 05754635 core:Associate1 2024-04-01 2025-03-31 05754635 core:Associate2 2024-04-01 2025-03-31 05754635 core:Associate3 2024-04-01 2025-03-31 05754635 core:Associate4 2024-04-01 2025-03-31 05754635 core:Associate5 2024-04-01 2025-03-31 05754635 core:Associate6 2024-04-01 2025-03-31 05754635 core:Associate7 2024-04-01 2025-03-31 05754635 core:Associate8 2024-04-01 2025-03-31 05754635 core:Associate9 2024-04-01 2025-03-31 05754635 core:Associate10 2024-04-01 2025-03-31 05754635 core:Associate11 2024-04-01 2025-03-31 05754635 core:Associate12 2024-04-01 2025-03-31 05754635 core:Associate13 2024-04-01 2025-03-31 05754635 core:Associate14 2024-04-01 2025-03-31 05754635 core:Associate15 2024-04-01 2025-03-31 05754635 core:Associate16 2024-04-01 2025-03-31 05754635 core:Associate17 2024-04-01 2025-03-31 05754635 core:Associate18 2024-04-01 2025-03-31 05754635 core:Associate19 2024-04-01 2025-03-31 05754635 core:Associate20 2024-04-01 2025-03-31 05754635 uk-bus:Director1 1 2024-04-01 2025-03-31 05754635 uk-bus:Director1 1 2024-03-31 05754635 uk-bus:Director1 1 2025-03-31 05754635 uk-bus:Director2 2 2024-04-01 2025-03-31 05754635 uk-bus:Director2 2 2024-03-31 05754635 uk-bus:Director2 2 2025-03-31 05754635 uk-bus:Director1 3 2024-04-01 2025-03-31 05754635 uk-bus:Director1 3 2024-03-31 05754635 uk-bus:Director1 3 2025-03-31 05754635 uk-bus:Director4 4 2024-04-01 2025-03-31 05754635 uk-bus:Director4 4 2024-03-31 05754635 uk-bus:Director4 4 2025-03-31 05754635 uk-bus:Director5 5 2024-04-01 2025-03-31 05754635 uk-bus:Director5 5 2024-03-31 05754635 uk-bus:Director5 5 2025-03-31 05754635 uk-bus:Director6 6 2024-04-01 2025-03-31 05754635 uk-bus:Director6 6 2024-03-31 05754635 uk-bus:Director6 6 2025-03-31 05754635 uk-bus:Director7 7 2024-04-01 2025-03-31 05754635 uk-bus:Director7 7 2024-03-31 05754635 uk-bus:Director7 7 2025-03-31 05754635 uk-bus:Director8 8 2024-04-01 2025-03-31 05754635 uk-bus:Director8 8 2024-03-31 05754635 uk-bus:Director8 8 2025-03-31 05754635 uk-bus:Director9 9 2024-04-01 2025-03-31 05754635 uk-bus:Director9 9 2024-03-31 05754635 uk-bus:Director9 9 2025-03-31 05754635 uk-bus:Director10 10 2024-04-01 2025-03-31 05754635 uk-bus:Director10 10 2024-03-31 05754635 uk-bus:Director10 10 2025-03-31 05754635 uk-bus:Director11 11 2024-04-01 2025-03-31 05754635 uk-bus:Director11 11 2024-03-31 05754635 uk-bus:Director11 11 2025-03-31 05754635 uk-bus:Director12 12 2024-04-01 2025-03-31 05754635 uk-bus:Director12 12 2024-03-31 05754635 uk-bus:Director12 12 2025-03-31 05754635 uk-bus:Director13 13 2024-04-01 2025-03-31 05754635 uk-bus:Director13 13 2024-03-31 05754635 uk-bus:Director13 13 2025-03-31 05754635 uk-bus:Director14 14 2024-04-01 2025-03-31 05754635 uk-bus:Director14 14 2024-03-31 05754635 uk-bus:Director14 14 2025-03-31 05754635 uk-bus:Director15 15 2024-04-01 2025-03-31 05754635 uk-bus:Director15 15 2024-03-31 05754635 uk-bus:Director15 15 2025-03-31 05754635 uk-bus:Director16 16 2024-04-01 2025-03-31 05754635 uk-bus:Director16 16 2024-03-31 05754635 uk-bus:Director16 16 2025-03-31 05754635 uk-bus:Director17 17 2024-04-01 2025-03-31 05754635 uk-bus:Director17 17 2024-03-31 05754635 uk-bus:Director17 17 2025-03-31 05754635 uk-bus:Director18 18 2024-04-01 2025-03-31 05754635 uk-bus:Director18 18 2024-03-31 05754635 uk-bus:Director18 18 2025-03-31 05754635 uk-bus:Director19 19 2024-04-01 2025-03-31 05754635 uk-bus:Director19 19 2024-03-31 05754635 uk-bus:Director19 19 2025-03-31 05754635 uk-bus:Director20 20 2024-04-01 2025-03-31 05754635 uk-bus:Director20 20 2024-03-31 05754635 uk-bus:Director20 20 2025-03-31 05754635 1 2024-04-01 2025-03-31 05754635 2 2024-04-01 2025-03-31 05754635 3 2024-04-01 2025-03-31

# CAROL'S FLORIST (MANCHESTER) LTD

## Company Registration Number:
05754635 (England and Wales)

## Unaudited abridged accounts for the year ended 31 March 2025

## Period of accounts

## Start date: 01 April 2024

## End date: 31 March 2025

# CAROL'S FLORIST (MANCHESTER) LTD

## Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet |
Notes |

# CAROL'S FLORIST (MANCHESTER) LTD

## Balance sheet

As at 31 March 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 1 | 1
Tangible assets: | 4 | 2,308 | 2,438
Total fixed assets: |  | 2,309 | 2,439
Current assets
Stocks: |  | 4,227 | 3,283
Debtors: |  | 13,699 | 23,144
Cash at bank and in hand: |  | 24,250 | 29,221
Total current assets: |  | 42,176 | 55,648
Creditors: amounts falling due within one year: |  | (12,762) | (14,356)
Net current assets (liabilities): |  | 29,414 | 41,292
Total assets less current liabilities: |  | 31,723 | 43,731
Total net assets (liabilities): |  | 31,723 | 43,731
Capital and reserves
Called up share capital: |  | 100 | 100
Profit and loss account: |  | 31,623 | 43,631
Shareholders funds: |  | 31,723 | 43,731

The notes form part of these financial statements

# CAROL'S FLORIST (MANCHESTER) LTD

## Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 29 September 2025
and signed on behalf of the board by:

Name: EA Moran
Status: Director

The notes form part of these financial statements

# CAROL'S FLORIST (MANCHESTER) LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Tangible fixed assets and depreciation policy

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss. 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: Plant and machinery - 25% reducing balance Fittings fixtures and equipment - 25% reducing balance Motor vehicles - 25% reducing balance If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

## Intangible fixed assets and amortisation policy

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.

## Other accounting policies

Taxation The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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. Impairment A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. 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 stocks to their present location and condition. Financial instruments A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. 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 in finance costs in profit or loss in the period in which it arises.

# CAROL'S FLORIST (MANCHESTER) LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 3 | 3

# CAROL'S FLORIST (MANCHESTER) LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 3. Intangible Assets

| Total
--- | ---
Cost | £
At 01 April 2024 | 70,000
At 31 March 2025 | 70,000
Amortisation |
At 01 April 2024 | 69,999
At 31 March 2025 | 69,999
Net book value |
At 31 March 2025 | 1
At 31 March 2024 | 1

# CAROL'S FLORIST (MANCHESTER) LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 4. Tangible Assets

| Total
--- | ---
Cost | £
At 01 April 2024 | 20,198
Additions | 639
At 31 March 2025 | 20,837
Depreciation |
At 01 April 2024 | 17,760
Charge for year | 769
At 31 March 2025 | 18,529
Net book value |
At 31 March 2025 | 2,308
At 31 March 2024 | 2,438

# CAROL'S FLORIST (MANCHESTER) LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 5. Loans to directors

Name of director receiving advance or credit: | EA Moran
Description of the loan: | Loan advance
£
Balance at 01 April 2024 |  | 9,987
Advances or credits repaid: |  | 5,024
Balance at 31 March 2025 |  | 4,963

Name of director receiving advance or credit: | CE Lea
Description of the loan: | Loan advance
£
Balance at 01 April 2024 |  | 9,987
Advances or credits repaid: |  | 5,024
Balance at 31 March 2025 |  | 4,963