REGISTERED NUMBER: 05482025 (England and Wales)

Financial Statements

for the Year Ended 30 June 2025

for

Flowers By Passion Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J E Wood

L Wood

SECRETARY:

J Shipp

REGISTERED OFFICE:

The Old Post Office

41-43 Market Place

Chippenham

Wiltshire

SN15 3HR

REGISTERED NUMBER:

05482025 (England and Wales)

ACCOUNTANTS:

Mander Duffill

Chartered Accountants

The Old Post Office

41-43 Market Place

Chippenham

Wiltshire

SN15 3HR

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

24,650

40,213

24,650

40,213

CURRENT ASSETS

Stocks

35,000

30,000

Debtors

6

610,296

600,796

Cash at bank

106,861

75,566

752,157

706,362

CREDITORS

Amounts falling due within one year

7

123,214

157,867

NET CURRENT ASSETS

628,943

548,495

TOTAL ASSETS LESS CURRENT LIABILITIES

653,593

588,708

PROVISIONS FOR LIABILITIES

6,162

10,053

NET ASSETS

647,431

578,655

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

647,430

578,654

SHAREHOLDERS' FUNDS

647,431

578,655

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 directors acknowledge their 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 Board of Directors and authorised for issue on 3 November 2025 and were signed on its behalf by:

Mrs J E Wood - Director

1.	STATUTORY INFORMATION

Flowers By Passion 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.

Website development

Website development expenditure is written off to the profit and loss account in the year in which it is incurred unless the director is satisfied as to the technical, commercial and financial viability of the development and as to the ability for e-commerce transactions to be conducted via the website. In this situation, the expenditure is deferred and amortised over the period from which the company is expected to benefit, in this case five accounting periods.

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 cost and 20% on cost

Stocks

Stock has been valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress, cost includes a relevant proportion of overheads according to the stage manufacture or completion.

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 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 July 2024

and 30 June 2025

6,715

AMORTISATION

At 1 July 2024

and 30 June 2025

6,715

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

150,817

Additions

302

At 30 June 2025

151,119

DEPRECIATION

At 1 July 2024

110,604

Charge for year

15,865

At 30 June 2025

126,469

NET BOOK VALUE

At 30 June 2025

24,650

At 30 June 2024

40,213

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

72,611

146,824

Other debtors

537,685

453,972

610,296

600,796

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

9,982

6,108

Other creditors

113,232

151,759

123,214

157,867