REGISTERED NUMBER: 08499775 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

FLOCK AND HERD LTD

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Chartered accountants' report

7

DIRECTORS:

J H Shaw

C H Shaw

REGISTERED OFFICE:

Suite LU.231

The Light Bulb

1 Filament Walk

Wandsworth

London

SW18 4GQ

REGISTERED NUMBER:

08499775 (England and Wales)

ACCOUNTANTS:

Z group

Suite LU.231

The Light Bulb

1 Filament Walk

Wandsworth

London

SW18 4GQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,063,942

1,033,197

1,063,942

1,033,197

CURRENT ASSETS

Stocks

6

23,000

22,000

Debtors

7

113,342

138,051

Cash at bank and in hand

239,640

254,522

375,982

414,573

CREDITORS

Amounts falling due within one year

8

159,434

146,677

NET CURRENT ASSETS

216,548

267,896

TOTAL ASSETS LESS CURRENT LIABILITIES

1,280,490

1,301,093

CREDITORS

Amounts falling due after more than one year

9

(331,354

)

(416,132

)

PROVISIONS FOR LIABILITIES

(64,191

)

(54,145

)

NET ASSETS

884,945

830,816

CAPITAL AND RESERVES

Called up share capital

101

101

Share premium

2,041

2,041

Retained earnings

882,803

828,674

SHAREHOLDERS' FUNDS

884,945

830,816

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 14 August 2025 and were signed on its behalf by:

C H Shaw - Director

1.	STATUTORY INFORMATION

Flock and Herd Ltd 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 2014, 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.

Freehold property

-

2% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Short leasehold - Straight line over the term of the lease

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.

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.

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 15 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

220,000

AMORTISATION

At 1 May 2024

and 30 April 2025

220,000

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Short

and

Motor

property

leasehold

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 May 2024

857,947

10,626

435,986

65,800

1,370,359

Additions

-

-

108,558

17,500

126,058

Disposals

-

-

(265,909

)

-

(265,909

)

At 30 April 2025

857,947

10,626

278,635

83,300

1,230,508

DEPRECIATION

At 1 May 2024

41,331

8,200

275,700

11,931

337,162

Charge for year

9,438

745

67,652

17,478

95,313

Eliminated on disposal

-

-

(265,909

)

-

(265,909

)

At 30 April 2025

50,769

8,945

77,443

29,409

166,566

NET BOOK VALUE

At 30 April 2025

807,178

1,681

201,192

53,891

1,063,942

At 30 April 2024

816,616

2,426

160,286

53,869

1,033,197

6.

STOCKS

30.4.25

30.4.24

£

£

Finished goods

23,000

22,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

75,062

88,030

Rent deposit

3,125

3,125

VAT

7,150

29,876

Prepayments and accrued income

28,005

17,020

113,342

138,051

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

21,161

18,301

Other loans

13,582

12,933

Trade creditors

25,154

11,115

Tax

59,915

76,902

Social security and other taxes

6,702

5,920

Pensions

1,929

3,468

Accruals and deferred income

30,991

18,038

159,434

146,677

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans - 1-2 years

22,156

19,177

Bank loans - 2-5 years

72,948

63,247

Bank loans more 5 yr by instal

230,392

314,268

Other loans - 1-2 years

5,858

13,582

Other loans - 2-5 years

-

5,858

331,354

416,132

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

230,392

314,268

The following reproduces the text of the report prepared for the directors 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 directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Flock and Herd Ltd for the year ended 30 April 2025 which comprise the Income statement, Balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Flock and Herd Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Flock and Herd Ltd and state those matters that we have agreed to state to the Board of Directors of Flock and Herd Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Flock and Herd Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Flock and Herd Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Flock and Herd Ltd. You consider that Flock and Herd Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Flock and Herd Ltd. 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 statutory financial statements.

Z group

Suite LU.231

The Light Bulb

1 Filament Walk

Wandsworth

London

SW18 4GQ

14 August 2025