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FINANCIAL STATEMENTS |
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FOR THE YEAR ENDED 30TH JUNE 2018 |
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ALMOND FLORIST LIMITED |
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REGISTERED NUMBER:
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FINANCIAL STATEMENTS |
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FOR THE YEAR ENDED 30TH JUNE 2018 |
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FOR |
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ALMOND FLORIST LIMITED |
ALMOND FLORIST LIMITED (REGISTERED NUMBER: SC537397) |
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CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 30TH JUNE 2018 |
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Company Information | 1 |
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Balance Sheet | 2 |
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Notes to the Financial Statements | 3 |
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ALMOND FLORIST LIMITED |
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COMPANY INFORMATION |
FOR THE YEAR ENDED 30TH JUNE 2018 |
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DIRECTOR: |
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SECRETARY: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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AFM House |
6 Crofthead Road |
Prestwick |
Ayrshire |
KA9 1HW |
ALMOND FLORIST LIMITED (REGISTERED NUMBER: SC537397) |
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BALANCE SHEET |
30TH JUNE 2018 |
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30.6.18 | 30.6.17 |
Notes | £ | £ |
CURRENT ASSETS |
Debtors | 3 |
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Cash at bank and in hand |
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CREDITORS |
Amounts falling due within one year | 4 |
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NET CURRENT LIABILITIES | ( |
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TOTAL ASSETS LESS CURRENT
LIABILITIES |
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CAPITAL AND RESERVES |
Called up share capital | 7 |
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Retained earnings | 8 | ( |
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SHAREHOLDERS' FUNDS | ( |
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The director acknowledges his responsibilities for: |
(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
(b) |
preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each
financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
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In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
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The financial statements were approved by the director on
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ALMOND FLORIST LIMITED (REGISTERED NUMBER: SC537397) |
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NOTES TO THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 30TH JUNE 2018 |
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1. | STATUTORY INFORMATION |
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Almond Florist Limited is a
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and registered office address can be found on the Company Information page. |
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2. | ACCOUNTING POLICIES |
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Basis of preparing the financial statements |
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Taxation |
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that |
it relates to items recognised in other comprehensive income or directly in equity. |
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Current or deferred taxation assets and liabilities are not discounted. |
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Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively |
enacted by the balance sheet date. |
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Deferred tax |
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
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Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in |
which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted |
or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
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Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be |
recovered against the reversal of deferred tax liabilities or other future taxable profits. |
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Hire purchase and leasing commitments |
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
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3. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
30.6.18 | 30.6.17 |
£ | £ |
Other debtors |
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Deferred tax asset |
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Prepayments and accrued income |
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4. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
30.6.18 | 30.6.17 |
£ | £ |
Trade creditors |
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Other creditors |
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Accrued expenses |
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5. | LEASING AGREEMENTS |
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Minimum lease payments under non-cancellable operating leases fall due as follows: |
30.6.18 | 30.6.17 |
£ | £ |
Within one year |
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Between one and five years |
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ALMOND FLORIST LIMITED (REGISTERED NUMBER: SC537397) |
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NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 30TH JUNE 2018 |
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5. | LEASING AGREEMENTS - continued |
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Almond Florist Limited has entered into a lease for premises for a period of 10 years with an option to terminate the lease on |
the 5th anniversary. |
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6. | DEFERRED TAX |
£ |
Balance at 1st July 2017 | ( |
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Charge to Income Statement during year |
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Balance at 30th June 2018 | ( |
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7. | CALLED UP SHARE CAPITAL |
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Allotted, issued and fully paid: |
Number: | Class: | Nominal | 30.6.18 | 30.6.17 |
value: | £ | £ |
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Ordinary | £1 | 100 | 100 |
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8. | RESERVES |
Retained |
earnings |
£ |
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At 1st July 2017 | ( |
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Deficit for the year | ( |
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At 30th June 2018 | ( |
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9. | RELATED PARTY DISCLOSURES |
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Almond Florist Limited and Almond Blossom Limited (SC272310) are related through virtue of common control. |
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At 30th June 2018 Almond Florist Limited owed Almond Blossom Limited £16,119 (2017: £7,590). The loan is interest free |
and has no fixed date for repayment. |
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10. | ULTIMATE CONTROLLING PARTY |
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Almond Florist Limited was under the ultimate control of Mr. J Higgins, Director for the whole of the year to 30th June |
2018. |