REGISTERED NUMBER: 00880563 (England and Wales)

FLORELLE INTERNATIONAL LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTORS:

Mrs N J Clement

J L Clement

SECRETARY:

R Sykes

REGISTERED OFFICE:

Albany Works Albany Road

Kirkheaton

Huddersfield West Yorkshi

HD5 9UL

REGISTERED NUMBER:

00880563 (England and Wales)

ACCOUNTANTS:

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

FIXED ASSETS

Property, plant and equipment

4

28,464

36,109

CURRENT ASSETS

Inventories

1,085,724

1,195,110

Debtors

5

629,024

322,030

Cash at bank

29,573

-

1,744,321

1,517,140

CREDITORS

Amounts falling due within one year

6

1,486,507

1,301,887

NET CURRENT ASSETS

257,814

215,253

TOTAL ASSETS LESS CURRENT LIABILITIES

286,278

251,362

CAPITAL AND RESERVES

Called up share capital

8

3,750

3,750

Revaluation reserve

9

137,055

137,055

Capital redemption reserve

1,250

1,250

Retained earnings

144,223

109,307

SHAREHOLDERS' FUNDS

286,278

251,362

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 25 September 2025 and were signed on its behalf by:

J L Clement - Director

1.	STATUTORY INFORMATION

Florelle International 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 as modified by the revaluation of certain assets.

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

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and Fittings

-

20% on cost

Stocks

Inventories 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 14 (2024 - 14 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Fittings

£

COST

At 1 August 2024

262,239

Additions

4,002

At 31 July 2025

266,241

DEPRECIATION

At 1 August 2024

226,130

Charge for year

11,647

At 31 July 2025

237,777

NET BOOK VALUE

At 31 July 2025

28,464

At 31 July 2024

36,109

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

521,522

246,640

Other debtors

107,502

75,390

629,024

322,030

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

933,114

671,276

Trade creditors

114,001

98,140

Taxation and social security

111,336

62,380

Other creditors

328,056

470,091

1,486,507

1,301,887

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Debenture

933,114

699,223

HSBC Bank Plc hold a fixed and floating charge over the undertakings and all property and assets present and future in respect of bank loan and overdrafts totalling £933,114 (2024: £699,223)

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2,896

Ordinary

£1

2,896

2,896

854

Ordinary B shares

£1

854

854

3,750

3,750

9.

RESERVES

Revaluation

reserve

£

At 1 August 2024

and 31 July 2025

137,055

10.	RELATED PARTY DISCLOSURES

During the year the company repaid £43,169 (2024:£60,512) from Florelle HK, a company controlled by J Clement & N Clement, shareholders. at the year end £197,843 (2024: £241,012) was outstanding.

During the year the company loaned £791 (2024:£1,255) to Clement Group Ltd, a company controlled by J Clement a shareholders. at the year end £2,045 (2024: £1,255) was outstanding.

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 Statement of Financial Position. 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.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 July 2025 set out on pages two to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

25 September 2025