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Registration number: 11213231

The Botanical Candle Company Ltd
Unaudited Filleted Abridged Financial Statements
for the Year Ended 28 February 2025

The Botanical Candle Company Ltd

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 8

The Botanical Candle Company Ltd

Company Information

Directors | A Pothecary J Osborn

Registered office | 4 Cedar Park Cobham Road Ferndown Industrial Estate Wimborne Dorset BH21 7SF

Accountants | Ward Goodman Accountancy Services Ltd Chartered Certified Accountants4 Cedar Park Cobham Road Ferndown Industrial Estate Wimborne Dorset BH21 7SF

The Botanical Candle Company Ltd

(Registration number: 11213231)
Abridged Balance Sheet as at 28 February 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 16,960 | 7,295
Current assets |  |  |
Stocks | 5 | 155,877 | 109,000
Debtors |  | 2,903 | 1,711
Cash at bank and in hand |  | 155,622 | 113,408
|  | 314,402 | 224,119
Creditors: Amounts falling due within one year |  | (72,948) | (40,834)
Net current assets |  | 241,454 | 183,285
Total assets less current liabilities |  | 258,414 | 190,580
Provisions for liabilities |  | (4,240) | -
Accruals and deferred income |  | (340) | (297)
Net assets |  | 253,834 | 190,283
Capital and reserves |  |  |
Called up share capital | 6 | 100 | 100
Retained earnings |  | 253,734 | 190,183
Shareholders' funds |  | 253,834 | 190,283

For the financial 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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 prepared and 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 31 October 2025 and signed on its behalf by:

The Botanical Candle Company Ltd

(Registration number: 11213231)
Abridged Balance Sheet as at 28 February 2025

......................................... A Pothecary Director
......................................... J Osborn Director

The Botanical Candle Company Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 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:
4 Cedar Park
Cobham Road
Ferndown Industrial Estate
Wimborne
Dorset
BH21 7SF
England

These financial statements were authorised for issue by the Board on 31 October 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.

The financial statements are presented in pound sterling and rounded to the nearest £1.

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.
The turnover are attributable to the one principal activity of the company. Income is recognised at the date the product is sold.

Tax

The tax expense for the period comprises current and deferred 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 Botanical Candle Company Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2025

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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
Improvements to property | 20% on reducing balance
Plant and machinery | 20% on reducing balance
Fixtures and fittings | 20% on reducing balance
Computer equipment | 25% on cost

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

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.

The Botanical Candle Company Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 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 directors) during the year, was 18 (2024 - 16).

The Botanical Candle Company Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2025

4 | Tangible assets

| Improvements to property £ | Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
At 1 March 2024 | 3,929 | 6,453 | 2,003 | 6,972 | 19,357
Additions | - | - | 10,830 | 1,107 | 11,937
At 28 February 2025 | 3,929 | 6,453 | 12,833 | 8,079 | 31,294
Depreciation
At 1 March 2024 | 2,626 | 3,375 | 784 | 5,277 | 12,062
Charge for the year | 260 | 616 | 424 | 972 | 2,272
At 28 February 2025 | 2,886 | 3,991 | 1,208 | 6,249 | 14,334
Carrying amount
At 28 February 2025 | 1,043 | 2,462 | 11,625 | 1,830 | 16,960
At 29 February 2024 | 1,303 | 3,078 | 1,219 | 1,695 | 7,295

The Botanical Candle Company Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2025

5 | Stocks

| 2025 £ | 2024 £
Finished goods and goods for resale | 155,877 | 109,000

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100