ACCOUNTS - Final Accounts

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.

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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.

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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.

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

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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