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REGISTERED NUMBER: 14154235 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2025

for

Flowers and Ferns Limited

Flowers and Ferns Limited (Registered number: 14154235)






Contents of the Financial Statements
for the Year Ended 30 June 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 6

Flowers and Ferns Limited

Company Information
for the Year Ended 30 June 2025







DIRECTOR: Miss V Martin





REGISTERED OFFICE: 3 Clover House
Boston Road
Sleaford
Lincolnshire
NG34 7HD





REGISTERED NUMBER: 14154235 (England and Wales)





ACCOUNTANTS: D Hubbard Accountancy Limited
3 Clover House
Boston Road
Sleaford
Lincolnshire
NG34 7HD

Flowers and Ferns Limited (Registered number: 14154235)

Balance Sheet
30 June 2025

30.6.25 30.6.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 30,000 42,000
Tangible assets 5 6,937 9,249
36,937 51,249

CURRENT ASSETS
Stocks 2,000 2,000
Debtors 6 13,933 10,954
Cash at bank 1 764
15,934 13,718
CREDITORS
Amounts falling due within one year 7 48,326 48,604
NET CURRENT LIABILITIES (32,392 ) (34,886 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,545

16,363

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 4,445 16,263
SHAREHOLDERS' FUNDS 4,545 16,363

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 July 2025 and were signed by:




Miss V Martin - Director


Flowers and Ferns Limited (Registered number: 14154235)

Notes to the Financial Statements
for the Year Ended 30 June 2025

1. STATUTORY INFORMATION

Flowers and Ferns Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Current or deferred taxation assets and liabilities are not discounted.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

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.

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.

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.

Flowers and Ferns Limited (Registered number: 14154235)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2025

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2024
and 30 June 2025 60,000
AMORTISATION
At 1 July 2024 18,000
Charge for year 12,000
At 30 June 2025 30,000
NET BOOK VALUE
At 30 June 2025 30,000
At 30 June 2024 42,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2024
and 30 June 2025 18,499
DEPRECIATION
At 1 July 2024 9,250
Charge for year 2,312
At 30 June 2025 11,562
NET BOOK VALUE
At 30 June 2025 6,937
At 30 June 2024 9,249

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£    £   
Trade debtors 13,933 10,954

Flowers and Ferns Limited (Registered number: 14154235)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£    £   
Bank loans and overdrafts 6,481 -
Trade creditors 10,711 5,138
Tax 5,460 4,516
Social security and other taxes (531 ) (3,994 )
VAT 5,926 6,113
Other creditors 1,342 -
Pension creditor 242 263
Directors' current accounts 16,885 34,798
Accrued expenses 1,810 1,770
48,326 48,604

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.25 30.6.24
value: £    £   
100 Ordinary 1 100 100

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £1,070 (2024 - £1,570) were paid to the director .

10. ULTIMATE CONTROLLING PARTY

The controlling party is Miss V Martin.

Flowers and Ferns Limited

Report of the Accountants to the Director of
Flowers and Ferns Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 June 2025 set out on pages two to five and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






D Hubbard Accountancy Limited
3 Clover House
Boston Road
Sleaford
Lincolnshire
NG34 7HD


28 July 2025