The Artisan Dried Flower Co Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08363232

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		33,106		40,419

			33,106		40,419
CURRENT ASSETS
Stocks	5	3,164		2,441
Debtors	6	9,661		6,279
Cash at bank and in hand		6,249		4,566

		19,074		13,286
Creditors: Amounts Falling Due Within One Year	7	(157,592 )		(127,843 )

NET CURRENT ASSETS (LIABILITIES)			(138,518 )		(114,557 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(105,412 )		(74,138 )

Creditors: Amounts Falling Due After More Than One Year	8		(23,704 )		(29,259 )

NET LIABILITIES			(129,116 )		(103,397 )

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			(129,118 )		(103,399 )

SHAREHOLDERS' FUNDS			(129,116)		(103,397)

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The Artisan Dried Flower Co Ltd

Balance Sheet (continued)

As At 31 March 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs S Ellson

Director

10 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Artisan Dried Flower Co Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08363232 . The registered office is New Marton Farm, New Marton, St. Martins, Oswestry, Shropshire, SY11 3HR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% straight line basis
Plant & Machinery	33.33% Reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 5)

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The Artisan Dried Flower Co Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 April 2024	20,190	51,105	71,295

As at 31 March 2025	20,190	51,105	71,295

Depreciation
As at 1 April 2024	707	30,169	30,876
Provided during the period	404	6,909	7,313

As at 31 March 2025	1,111	37,078	38,189

Net Book Value
As at 31 March 2025	19,079	14,027	33,106

As at 1 April 2024	19,483	20,936	40,419

5. Stocks

	2025	2024 as restated
	£	£
Stock	3,164	2,441

6. Debtors

	2025	2024 as restated
	£	£
Due within one year
Prepayments and accrued income	1,133	1,208
Other debtors	1,851	1,596
Deferred tax current asset	6,677	3,475

	9,661	6,279

7. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Trade creditors	807	2,604
Bank loans and overdrafts	5,003	5,000
Other taxes and social security	2,240	3,537
Other creditors	13,781	16,091
Accruals and deferred income	427	453
Directors' loan accounts	135,334	100,158

	157,592	127,843

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The Artisan Dried Flower Co Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024 as restated
	£	£
Bank loans	23,704	29,259

9. Share Capital

	2025	2024 as restated
Allotted, called up and fully paid	£	£
2 Ordinary Shares of £ 1.000 each	2	2

10. Going Concern

The financial statements have been prepared on a going concern basis. The company is dependent on the continued financial support of its directors. The directors have confirmed that they will not seek repayment of existing loans for at least 12 months from the date these financial statements are approved and will provide additional financial support if required to enable the company to meet its liabilities as they fall due.

The directors believe it remains appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.

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