Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 false 2024-09-01 false No description of principal activity 1 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04049841 2024-09-01 2025-08-31 04049841 2023-09-01 2024-08-31 04049841 2025-08-31 04049841 2024-08-31 04049841 c:Director1 2024-09-01 2025-08-31 04049841 d:FurnitureFittings 2024-09-01 2025-08-31 04049841 d:FurnitureFittings 2025-08-31 04049841 d:FurnitureFittings 2024-08-31 04049841 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 04049841 d:OfficeEquipment 2024-09-01 2025-08-31 04049841 d:OfficeEquipment 2025-08-31 04049841 d:OfficeEquipment 2024-08-31 04049841 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 04049841 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 04049841 d:CurrentFinancialInstruments 2025-08-31 04049841 d:CurrentFinancialInstruments 2024-08-31 04049841 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 04049841 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 04049841 d:ShareCapital 2025-08-31 04049841 d:ShareCapital 2024-08-31 04049841 d:RetainedEarningsAccumulatedLosses 2025-08-31 04049841 d:RetainedEarningsAccumulatedLosses 2024-08-31 04049841 c:FRS102 2024-09-01 2025-08-31 04049841 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04049841 c:FullAccounts 2024-09-01 2025-08-31 04049841 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04049841 2 2024-09-01 2025-08-31 04049841 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 04049841 WHERE FLOWERS DREAM LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
WHERE FLOWERS DREAM LIMITED REGISTERED NUMBER: 04049841 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,895 |  | 2,527
|  |  | 1,895 |  | 2,527
Current assets |  |  |  |  |
Stocks |  | 9,509 |  | 9,509 |
Debtors: amounts falling due within one year | 5 | 168 |  | 3,663 |
Cash at bank and in hand |  | 591,293 |  | 590,495 |
|  | 600,970 |  | 603,667 |
Current liabilities |  |  |  |  |
Creditors: Amounts Falling Due Within One Year | 6 | (256,005) |  | (249,619) |
Net current assets |  |  | 344,965 |  | 354,048
Total assets less current liabilities |  |  | 346,860 |  | 356,575
Net assets |  |  | 346,860 |  | 356,575
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 346,859 |  | 356,574
|  |  | 346,860 |  | 356,575
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WHERE FLOWERS DREAM LIMITED REGISTERED NUMBER: 04049841 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 January 2026.
C Quartermaine
Director
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WHERE FLOWERS DREAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Where Flowers Dream Limited is a private company limited by shares and is registered in England and Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS. Its principal trading address is 72 Philbeach Gardens, London SW5 9EY. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company has been affected by the impact of Covid-19 and government has enforced restrictions. After reviewing the company’s forecast and projection which takes into account the effect of Covid-19 pandemic, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.
| 2.3 | Revenue
Revenue represents amounts receivable for the provision of textile and art design services, and is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
WHERE FLOWERS DREAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25%
|  |  |  | Office equipment | - | 25%
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Stocks
Stocks 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.
| 2.6 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.8 | Creditors
Short term creditors are measured at the transaction price.
| 2.9 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.11 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 4
WHERE FLOWERS DREAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.12 | Taxation
Tax is recognised in the statement of income and retained earnings. The current 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 United Kingdom.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 2).
4. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 September 2024 | 457 | 7,289 | 7,746
| At 31 August 2025 | 457 | 7,289 | 7,746
| Depreciation |  |  |
| At 1 September 2024 | 454 | 4,765 | 5,219
| Charge for the year on owned assets | 1 | 631 | 632
| At 31 August 2025 | 455 | 5,396 | 5,851
| Net book value |  |  |
| At 31 August 2025 | 2 | 1,893 | 1,895
| At 31 August 2024 | 3 | 2,524 | 2,527
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WHERE FLOWERS DREAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 496
| Other debtors | 168 | 883
| Tax recoverable | - | 2,284
|  | 168 | 3,663
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,903 | 4,714
| Other creditors | 250,852 | 239,310
| Accruals and deferred income | 3,250 | 5,595
|  | 256,005 | 249,619
7. | Related party transactions
| C Quartermaine, a director, provided the company with an unsecured and interest free loan which is repayable on demand. At the balance sheet date the company owed C Quartermaine £250,852 (2024:£239,310).
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