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Registered number: 13128556
Flo's Trading Ltd
Financial Statements
For The Year Ended 31 March 2025
Flo's Trading Ltd
Contents
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—7
Page 1
Flo's Trading Ltd
Company Information
For The Year Ended 31 March 2025
Company Information
Directors Clare Keyte
Helen Davies
Hannah Ormston
Russell Stebbings
Company Number 13128556
Registered Office Rymers Lane
Flo's The Place In The Park
Oxford
OX4 3JZ
Accountants Third Sector Accountancy Limited
Holyoake House
Hanover Street
Manchester
M60 0AS
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Flo's Trading Ltd
Accountant's Report
For The Year Ended 31 March 2025
Accountant's Report
In accordance with the engagement letter dated 11 May 2023, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Third Sector Accountancy Limited
27/10/2025
Third Sector Accountancy Limited
Holyoake House
Hanover Street
Manchester
M60 0AS
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Flo's Trading Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 13128556
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,790 7,087
7,790 7,087
CURRENT ASSETS
Stocks 5 11,346 12,807
Debtors 6 2,021 -
Cash at bank and in hand 136,055 95,337
149,422 108,144
Creditors: Amounts Falling Due Within One Year 7 (56,123 ) (56,827 )
NET CURRENT ASSETS (LIABILITIES) 93,299 51,317
TOTAL ASSETS LESS CURRENT LIABILITIES 101,089 58,404
Creditors: Amounts Falling Due After More Than One Year 8 (40,000 ) (40,000 )
NET ASSETS 61,089 18,404
Income and Expenditure Account 61,089 18,404
MEMBERS' FUNDS 61,089 18,404
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Flo's Trading Ltd
Balance Sheet (continued)
As At 31 March 2025
For the 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.
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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Hannah Ormston
Director
27/10/2025
The notes on pages 5 to 7 form part of these financial statements.
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Flo's Trading Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Flo's Trading Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 13128556 . The registered office is Rymers Lane, Flo's The Place In The Park, Oxford, OX4 3JZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 5-10 Years
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was as follows: 17 (2024: 16)
17 16
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Flo's Trading Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 12,952
Additions 2,416
As at 31 March 2025 15,368
Depreciation
As at 1 April 2024 5,865
Provided during the period 1,713
As at 31 March 2025 7,578
Net Book Value
As at 31 March 2025 7,790
As at 1 April 2024 7,087
5. Stocks
2025 2024
£ £
Stock 11,346 12,807
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,012 -
Other debtors 9 -
2,021 -
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,290 5,827
Other taxes and social security 27,299 16,539
Accruals and deferred income 20,214 2,300
Amounts owed to parent undertaking 7,320 32,161
56,123 56,827
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Flo's Trading Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Amounts owed to parent undertaking 40,000 40,000
A loan facility agreement was entered into between People, Place and Participation Limited (lender) and Flo's Trading Limited (borrower), dated 6 June 2023. As at 31st March 2025 £40,000 of the loan facility had been provided to Flo's Trading in respect of cash transferred (2024: £40,000).
The lender grants to the borrower an unsecured sterling term loan facility of a total principal amount not exceeding £50,000. The facility availability period is from 1 March 2021 to 31 March 2028. The borrower shall pay interest on the loan at the rate of 2% per annum above the base rate of The Bank of England, as varied from time to time. 
Purpose 
The Borrower shall use all money borrowed under this agreement for running social businesses to provide a Community Café and Refill Shop. 
Repayment
The Borrower shall repay the Loan and all interest accrued and due on 31/03/2028. 
If the Borrower ceases to be a subsidiary of the Lender, the Lender may by notice declare that the Facility be immediately cancelled, whereupon any and all of the Lender's obligations shall be immediately cancelled and all amounts outstanding under this agreement shall become immediately due and payable together with accrued interest thereon and any other amounts payable under this agreement. 
9. Company limited by guarantee
The charitable society, People, Place and Participation Limited (society number 7713) is the sole member of this company, and the company is therefore wholly owned by the charitable society.
The company is limited by guarantee and has no share capital.
The sole 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.
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