Registration number:
Weddings & Flowercraft Limited
for the Period from 1 July 2024 to 31 October 2025
Weddings & Flowercraft Limited
Contents
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
Weddings & Flowercraft Limited
Registration number: 07662656
Balance Sheet as at 31 October 2025
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Note |
2025 |
2024 |
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Fixed assets |
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Intangible assets |
- |
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Tangible assets |
- |
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- |
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Current assets |
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Stocks |
- |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current liabilities |
( |
( |
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Total assets less current liabilities |
( |
( |
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Creditors: Amounts falling due after more than one year |
- |
( |
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Net liabilities |
( |
( |
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Capital and reserves |
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Called up share capital |
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Retained earnings |
( |
( |
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Shareholders' deficit |
( |
( |
The director's statements required by sections 475 (2) and (3) are shown on the following page which forms part of this Balance Sheet.
Weddings & Flowercraft Limited
Registration number: 07662656
Balance Sheet as at 31 October 2025 (continued)
For the financial period ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Approved and authorised by the
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Weddings & Flowercraft Limited
Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 31 October 2025
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General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
England
The principal place of business is:
Mountcalm
3a Bacton Road
Felixstowe
Suffolk
IP11 7PZ
England
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
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.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
Going concern
The company ceased trading on 31st October 2025. It is the directors' intention that all the company's assets be liquidated into cash and that as soon as all the company's liabilities have been settled, the remaining reserves will be distributed to the company's shareholders.
Weddings & Flowercraft Limited
Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 31 October 2025 (continued)
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2 |
Accounting policies (continued) |
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/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
Tax
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change 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.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are stated in the balance sheet 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.
Weddings & Flowercraft Limited
Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 31 October 2025 (continued)
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2 |
Accounting policies (continued) |
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:
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Asset class |
Depreciation method and rate |
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Fixtures, fittings and equipment |
25% reducing balance |
Intangible assets
Separately acquired trademarks and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.
Amortisation
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:
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Asset class |
Amortisation method and rate |
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Trademark |
10% straight line |
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
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 profit and loss account 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.
Weddings & Flowercraft Limited
Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 31 October 2025 (continued)
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2 |
Accounting policies (continued) |
Defined contribution pension obligation
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
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Staff numbers |
The average number of persons employed by the company (including directors) during the period, was
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Loss before tax |
Arrived at after charging/(crediting)
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2025 |
2024 |
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Depreciation expense |
- |
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Amortisation expense |
- |
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Weddings & Flowercraft Limited
Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 31 October 2025 (continued)
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Intangible assets |
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Trademarks, patents and licenses |
Total |
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Cost or valuation |
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At 1 July 2024 |
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Disposals |
( |
( |
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At 31 October 2025 |
- |
- |
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Amortisation |
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At 1 July 2024 |
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Amortisation eliminated on disposals |
( |
( |
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At 31 October 2025 |
- |
- |
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Carrying amount |
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At 31 October 2025 |
- |
- |
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At 30 June 2024 |
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Weddings & Flowercraft Limited
Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 31 October 2025 (continued)
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Tangible assets |
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Furniture, fittings and equipment |
Total |
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Cost or valuation |
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At 1 July 2024 |
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Disposals |
( |
( |
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At 31 October 2025 |
- |
- |
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Depreciation |
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At 1 July 2024 |
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Eliminated on disposal |
( |
( |
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At 31 October 2025 |
- |
- |
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Carrying amount |
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At 31 October 2025 |
- |
- |
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At 30 June 2024 |
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Stocks |
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2025 |
2024 |
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Other inventories |
- |
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Weddings & Flowercraft Limited
Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 31 October 2025 (continued)
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Debtors |
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Current |
2025 |
2024 |
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Trade debtors |
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Prepayments |
- |
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Other debtors |
- |
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Creditors |
Creditors: amounts falling due within one year
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Note |
2025 |
2024 |
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Due within one year |
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Bank loans and overdrafts |
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Trade creditors |
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Directors' loan accounts |
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Taxation and social security |
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Other creditors |
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Due after one year |
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Loans and borrowings |
- |
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Weddings & Flowercraft Limited
Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 31 October 2025 (continued)
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Share capital |
Allotted, called up and fully paid shares
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2025 |
2024 |
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No. |
£ |
No. |
£ |
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60 |
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60 |
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13 |
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13 |
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12 |
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12 |
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15 |
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15 |
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Weddings & Flowercraft Limited
Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 31 October 2025 (continued)
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Related party transactions |
Summary of transactions with parent
Expenditure with and payables to related parties
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2025 |
Parent |
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Purchase of goods and services |
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2024 |
Parent |
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Purchase of goods and services |
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