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Registration number: 11929116

Flourish Development Consultancy Ltd

Unaudited Filleted Abridged Financial Statements

for the Period from 1 April 2024 to 30 June 2025

 

Flourish Development Consultancy Ltd

Contents

Company Information

1

Abridged Balance Sheet

2 to 3

Notes to the Unaudited Abridged Financial Statements

4 to 8

 

Flourish Development Consultancy Ltd

Company Information

Director

Mrs S A Cook

Registered office

The Orchards
Prince Crescent
Staunton
Gloucester
GL19 3RF

Accountants

Holberton and Co
Nortonbury House
37 High Street
Tewkesbury
Gloucestershire
GL20 5BB

 

Flourish Development Consultancy Ltd

(Registration number: 11929116)
Abridged Balance Sheet as at 30 June 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

30

45

Current assets

 

Debtors

5

100

-

Cash at bank and in hand

 

10,725

55,943

 

10,825

55,943

Creditors: Amounts falling due within one year

(9,407)

(31,086)

Net current assets

 

1,418

24,857

Total assets less current liabilities

 

1,448

24,902

Accruals and deferred income

 

(994)

(994)

Net assets

 

454

23,908

Capital and reserves

 

Called up share capital

6

1

1

Retained earnings

453

23,907

Shareholders' funds

 

454

23,908

For the financial period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 July 2025
 

 

Flourish Development Consultancy Ltd

(Registration number: 11929116)
Abridged Balance Sheet as at 30 June 2025

.........................................
Mrs S A Cook
Director

   
     
 

Flourish Development Consultancy Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 April 2024 to 30 June 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Orchards
Prince Crescent
Staunton
Gloucester
GL19 3RF

These financial statements were authorised for issue by the director on 17 July 2025.

2

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 abridged 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 abridged 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.

Going concern

The financial statements have been prepared on a going concern basis.

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.

 

Flourish Development Consultancy Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 April 2024 to 30 June 2025

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.

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:

Asset class

Depreciation method and rate

Office equipment

40% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

 

Flourish Development Consultancy Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 April 2024 to 30 June 2025

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.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 1).

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 April 2024

350

350

At 30 June 2025

350

350

Depreciation

At 1 April 2024

305

305

Charge for the period

15

15

At 30 June 2025

320

320

Carrying amount

At 30 June 2025

30

30

At 31 March 2024

45

45

5

Debtors

Debtors includes £Nil (2024 - £Nil) due after more than one year.

6

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary of £1 each

1

1

1

1

       
 

Flourish Development Consultancy Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 April 2024 to 30 June 2025

7

Dividends

2025

2024

£

£

Interim dividend of £28,500.00 (2024 - £40,000.00) per ordinary share

28,500

40,000

 

 

8

Related party transactions

 

Flourish Development Consultancy Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 April 2024 to 30 June 2025

Director's remuneration

The director's remuneration for the period was as follows:

2025
£

2024
£

Remuneration

15,146

9,100

Contributions paid to money purchase schemes

6,000

6,000

21,146

15,100