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Company Registration No. 11851270 (England and Wales)
Common Flora Ltd Unaudited accounts for the year ended 28 February 2025
Common Flora Ltd Unaudited accounts Contents
Page
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Common Flora Ltd Company Information for the year ended 28 February 2025
Directors
Jane Acton Sam Aspden Rebecca Strong
Company Number
11851270 (England and Wales)
Registered Office
Gladsfield Diptford Totnes Devon TQ9 7PD England
Accountants
Darroch Accountancy Ltd 9 Old Foundry Close St Just Cornwall TR19 7QS
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Common Flora Ltd Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
17,418 
15,546 
Current assets
Cash at bank and in hand
51,925 
36,179 
Creditors: amounts falling due within one year
(45,629)
(33,373)
Net current assets
6,296 
2,806 
Total assets less current liabilities
23,714 
18,352 
Creditors: amounts falling due after more than one year
(50)
(50)
Provisions for liabilities
Deferred tax
(3,309)
- 
Net assets
20,355 
18,302 
Reserves
Profit and loss account
20,355 
18,302 
Members' funds
20,355 
18,302 
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 March 2025 and were signed on its behalf by
Jane Acton Director Company Registration No. 11851270
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Common Flora Ltd Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Common Flora Ltd is a private company, limited by guarantee, registered in England and Wales, registration number 11851270. The registered office is Gladsfield, Diptford, Totnes, Devon, TQ9 7PD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% straight line
Fixtures & fittings
10% straight line
Computer equipment
25% straight line
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2024
6,900 
12,021 
289 
19,210 
Additions
- 
4,182 
- 
4,182 
At 28 February 2025
6,900 
16,203 
289 
23,392 
Depreciation
At 1 March 2024
1,614 
1,761 
289 
3,664 
Charge for the year
690 
1,620 
- 
2,310 
At 28 February 2025
2,304 
3,381 
289 
5,974 
Net book value
At 28 February 2025
4,596 
12,822 
- 
17,418 
At 29 February 2024
5,286 
10,260 
- 
15,546 
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Common Flora Ltd Notes to the Accounts for the year ended 28 February 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
- 
459 
Other creditors
190 
288 
Deferred income
45,439 
32,626 
45,629 
33,373 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
50 
50 
7
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
3,309 
- 
2025 
2024 
£ 
£ 
Charged to the profit and loss account
3,309 
- 
Provision at end of year
3,309 
- 
8
Company limited by guarantee
The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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