Company registration number 10749074 (England and Wales)
WILDFLOWER ROOMS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
WILDFLOWER ROOMS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
WILDFLOWER ROOMS LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
11,507
23,754
Current assets
-
-
Creditors: amounts falling due within one year
5
(10,706)
(14,166)
Net current liabilities
(10,706)
(14,166)
Net assets
801
9,588
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
799
9,586
Total equity
801
9,588

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

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 October 2025 and are signed on its behalf by:
Ms A Gwinnell
Director
Company registration number 10749074 (England and Wales)
WILDFLOWER ROOMS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Wildflower Rooms Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 10a High Street, Chislehurst, Kent, BR7 5AN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 5 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on cost
WILDFLOWER ROOMS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
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. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Classification of financial liabilities

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.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

WILDFLOWER ROOMS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
10,000
Amortisation and impairment
At 1 April 2024 and 31 March 2025
10,000
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
WILDFLOWER ROOMS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 and 31 March 2025
57,091
Depreciation and impairment
At 1 April 2024
33,337
Depreciation charged in the year
12,247
At 31 March 2025
45,584
Carrying amount
At 31 March 2025
11,507
At 31 March 2024
23,754
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
6,668
7,132
Corporation tax
3,654
-
0
Other creditors
384
7,034
10,706
14,166
2025-03-31 2024-04-01 false false false 06 October 2025 CCH Software CCH Accounts Production 2025.100 No description of principal activity Ms Joanne Marie Bell Ms Alex Gwinnell 10749074 2024-04-01 2025-03-31 10749074 2025-03-31 10749074 2024-03-31 10749074 core:OtherPropertyPlantEquipment 2025-03-31 10749074 core:OtherPropertyPlantEquipment 2024-03-31 10749074 core:ShareCapital 2025-03-31 10749074 core:ShareCapital 2024-03-31 10749074 core:RetainedEarningsAccumulatedLosses 2025-03-31 10749074 core:RetainedEarningsAccumulatedLosses 2024-03-31 10749074 bus:Director2 2024-04-01 2025-03-31 10749074 core:Goodwill 2024-04-01 2025-03-31 10749074 core:PlantMachinery 2024-04-01 2025-03-31 10749074 2023-04-01 2024-03-31 10749074 core:NetGoodwill 2024-03-31 10749074 core:NetGoodwill 2025-03-31 10749074 core:NetGoodwill 2024-03-31 10749074 core:OtherPropertyPlantEquipment 2024-03-31 10749074 core:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 10749074 core:CurrentFinancialInstruments 2025-03-31 10749074 core:CurrentFinancialInstruments 2024-03-31 10749074 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10749074 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10749074 bus:FRS102 2024-04-01 2025-03-31 10749074 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 10749074 bus:Director1 2024-04-01 2025-03-31 10749074 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP