Registration number: 11292352

Bella June Flowers Limited

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Bella June Flowers Limited

Company Information

Director

K-M Harding

Registered office

130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants

Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Bella June Flowers Limited

Statement of Financial Position as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	123,405	121,994
Current assets
Stocks	5	2,534	1,824
Debtors	6	335	-
Cash at bank and in hand		14,809	2,245
		17,678	4,069
Creditors: Amounts falling due within one year	7	(31,861)	(20,979)
Net current liabilities		(14,183)	(16,910)
Total assets less current liabilities		109,222	105,084
Creditors: Amounts falling due after more than one year	7	(57,759)	(66,636)
Net assets		51,463	38,448
Capital and reserves
Called up share capital		2	2
Retained earnings		51,461	38,446
Shareholders' funds		51,463	38,448

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The director of Bella June Flowers Limited has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Bella June Flowers Limited

Statement of Financial Position as at 30 April 2025

Approved and authorised by the director on 13 January 2026
 

.........................................

K-M Harding

Director

Company registration number: 11292352

Bella June Flowers Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of the operation of a florist shop and associated services.

2	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

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

Going concern

The company made a profit for the year ended 30 April 2025 and had net assets at that date amounting to £51,463 including cash at bank of £14,809. The company continues to trade profitably subsequent to 30 April 2025.

Having made enquiries the director has a reasonable expectation that the company has sufficient resources to remain in operational existence for the foreseeable future and accordingly has prepared the financial statements on the going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales tax, returns, rebates and discounts.

Turnover from retail sales are recognised at the point of sale or delivery, and turnover arising from events and associated services are recognised on the date of the event.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Bella June Flowers Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	25% straight line
Leasehold property	over the remaining period of the lease

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company during the year, was 1 (2024 - 1).

Bella June Flowers Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4	Tangible assets

	Leasehold Property £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 May 2024	121,242	2,178	123,420
Additions	-	2,520	2,520
At 30 April 2025	121,242	4,698	125,940
Depreciation
At 1 May 2024	-	1,426	1,426
Charge for the year	-	1,109	1,109
At 30 April 2025	-	2,535	2,535
Carrying amount
At 30 April 2025	121,242	2,163	123,405
At 30 April 2024	121,242	752	121,994

5

Stocks

	2025 £	2024 £
Raw materials and consumables	2,534	1,824

Bella June Flowers Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

6

Debtors

	2025 £	2024 £
Other debtors	335	-
	335	-

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Bank loans	8	9,146	9,146
Trade creditors		3,469	848
Taxation and social security		9,874	6,129
Other creditors		9,372	4,856
		31,861	20,979

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Bank loans	8	57,759	66,636

8	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	9,146	9,146

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	57,759	66,636

Bank borrowings are secured by a fixed charge over the long leasehold property included in tangible fixed assets and a fixed and floating charge over the other assets and undertakings of the company.