Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 09032631 Mr Gabriel Gonzalez Flores Mr Jose Gonzalez Flores iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09032631 2023-12-31 09032631 2024-12-31 09032631 2024-01-01 2024-12-31 09032631 frs-core:CurrentFinancialInstruments 2024-12-31 09032631 frs-core:Non-currentFinancialInstruments 2024-12-31 09032631 frs-core:FurnitureFittings 2024-12-31 09032631 frs-core:FurnitureFittings 2024-01-01 2024-12-31 09032631 frs-core:FurnitureFittings 2023-12-31 09032631 frs-core:PlantMachinery 2024-12-31 09032631 frs-core:PlantMachinery 2024-01-01 2024-12-31 09032631 frs-core:PlantMachinery 2023-12-31 09032631 frs-core:ShareCapital 2024-12-31 09032631 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09032631 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09032631 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 09032631 frs-bus:SmallEntities 2024-01-01 2024-12-31 09032631 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09032631 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09032631 frs-bus:Director1 2024-01-01 2024-12-31 09032631 frs-bus:Director2 2024-01-01 2024-12-31 09032631 frs-core:CurrentFinancialInstruments 1 2024-12-31 09032631 frs-countries:EnglandWales 2024-01-01 2024-12-31 09032631 2022-12-31 09032631 2023-12-31 09032631 2023-01-01 2023-12-31 09032631 frs-core:CurrentFinancialInstruments 2023-12-31 09032631 frs-core:Non-currentFinancialInstruments 2023-12-31 09032631 frs-core:ShareCapital 2023-12-31 09032631 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 09032631 frs-core:CurrentFinancialInstruments 1 2023-12-31
Registered number: 09032631
Lima Floral Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors Mr Gabriel Gonzalez Flores
Mr Jose Gonzalez Flores
Company Number 09032631
Registered Office 14 Garrick Street
London
WC2E 9BJ
Page 1
Page 2
Balance Sheet
Registered number: 09032631
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,111 4,097
3,111 4,097
CURRENT ASSETS
Stocks 5 10,768 12,638
Debtors 6 121,253 89,420
Cash at bank and in hand 54,671 264,410
186,692 366,468
Creditors: Amounts Falling Due Within One Year 7 (661,090 ) (850,297 )
NET CURRENT ASSETS (LIABILITIES) (474,398 ) (483,829 )
TOTAL ASSETS LESS CURRENT LIABILITIES (471,287 ) (479,732 )
Creditors: Amounts Falling Due After More Than One Year 8 (212,761 ) (218,717 )
NET LIABILITIES (684,048 ) (698,449 )
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account (684,049 ) (698,450 )
SHAREHOLDERS' FUNDS (684,048) (698,449)
Page 2
Page 3
For the year ending 31 December 2024 the company was entitled to exemption from audit 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.
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
Mr Gabriel Gonzalez Flores
Director
30/12/2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Lima Floral Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09032631 . The registered office is 14 Garrick Street, London, WC2E 9BJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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.
Rendering of services
Turnover 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Plant & Machinery 20% SLM
Fixtures & Fittings 20% SLM
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2023: 20)
19 20
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2024 3,030 2,659 5,689
As at 31 December 2024 3,030 2,659 5,689
Depreciation
As at 1 January 2024 1,212 380 1,592
Provided during the period 606 380 986
As at 31 December 2024 1,818 760 2,578
...CONTINUED
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Page 5
Net Book Value
As at 31 December 2024 1,212 1,899 3,111
As at 1 January 2024 1,818 2,279 4,097
5. Stocks
2024 2023
£ £
Stock 10,768 12,638
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 27,404 21,364
Prepayments and accrued income 180,013 79,829
Other debtors 5,824 6,972
Other taxes and social security 358 -
213,599 108,165
Due after more than one year
Amounts owed by group undertakings (92,346 ) (18,745 )
121,253 89,420
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 528,251 327,739
Other loans 34,795 3,062
Other taxes and social security - 16,905
VAT 115,406 196,145
Net wages 20,104 15,968
Other creditors (1) 18,566 40,521
Accruals and deferred income 74,253 139,852
Amounts owed to group undertakings (130,285 ) 110,105
661,090 850,297
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 32,761 38,717
Amounts owed to group undertakings 180,000 180,000
212,761 218,717
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 5