Company No: 04647505 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Sir Euan Hamilton Anstruther-Gough-Calthorpe Bt (Resigned 18 November 2024)
	Gordon Ernest Lee-Steere
	James Charles Innes Lee-Steere
	Mary Katherine Lee-Steere

REGISTERED OFFICE	Unit 5a Jayes Park Courtyard Sheep Green
	Ockley
	Dorking
	RH5 5RR
	United Kingdom

COMPANY NUMBER

04647505 (England and Wales)

	Note	2025		2024
		£		£
Fixed assets
Investments	3	1,010,538		1,053,424
		1,010,538		1,053,424
Current assets
Debtors	4	752,599		525,016
Cash at bank and in hand		28,049		135,557
		780,648		660,573
Creditors: amounts falling due within one year	5	( 5,632)		( 10,103)
Net current assets		775,016		650,470
Total assets less current liabilities		1,785,554		1,703,894
Net assets		1,785,554		1,703,894
Capital and reserves
Called-up share capital		80		80
Profit and loss account		1,785,474		1,703,814
Total shareholder's funds		1,785,554		1,703,894

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Flowercourt Limited (registered number: 04647505) were approved and authorised for issue by the Board of Directors on 13 October 2025. They were signed on its behalf by:

Gordon Ernest Lee-Steere Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Flowercourt Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is Unit 5a Jayes Park Courtyard Sheep Green, Ockley, Dorking, RH5 5RR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Interest income

Interest on deposits and fixed interest securities are accounted for on an accruals basis.

Dividend income

Dividends are accounted for on an ex-dividend accruals basis

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Other non-operating income

Other non-operating income relates to investment gains or losses. Investment gains or losses includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably.

Where possible the prices reflect the mid-price of securities as quoted on the relevant stock exchange and reported by a reputable pricing source on the applicable date. Where, for whatever reason, this is not possible reasonable discretion is used to determine what the company believes to be a fair value or price

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year	0		0

3. Fixed asset investments

	Listed investments		Total
	£		£
Cost or valuation before impairment
At 01 April 2024	1,053,424		1,053,424
Additions	201,738		201,738
Disposals	( 290,609)		( 290,609)
Movement in fair value	45,985		45,985
At 31 March 2025	1,010,538		1,010,538
Carrying value at 31 March 2025	1,010,538		1,010,538
Carrying value at 31 March 2024	1,053,424		1,053,424

4. Debtors

	2025		2024
	£		£
Prepayments	193,123		170,647
VAT recoverable	0		3,893
Other debtors	559,476		350,476
	752,599		525,016

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Accruals	4,000		3,000
Other creditors	1,632		7,103
	5,632		10,103