REGISTERED NUMBER: 09056207 (England and Wales)

PETER J HAWKING WHOLESALE FLOWERS LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P J Hawking

Mrs J Hawking

REGISTERED OFFICE:

6 Powell Court

Doynton

Bristol

BS30 5TY

REGISTERED NUMBER:

09056207 (England and Wales)

ACCOUNTANT:

Clear Vision Accountancy Limited

1 Abacus House

Newlands Road

Corsham

Wiltshire

SN13 0BH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

53,626

32,257

53,626

32,257

CURRENT ASSETS

Debtors

6

278,844

264,085

Cash at bank

28,693

79,312

307,537

343,397

CREDITORS

Amounts falling due within one year

7

81,998

106,000

NET CURRENT ASSETS

225,539

237,397

TOTAL ASSETS LESS CURRENT LIABILITIES

279,165

269,654

CREDITORS

Amounts falling due after more than one year

8

(16,469

)

-

PROVISIONS FOR LIABILITIES

(13,407

)

(8,064

)

NET ASSETS

249,289

261,590

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

249,287

261,588

249,289

261,590

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 January 2026 and were signed on its behalf by:

P J Hawking - Director

1.	STATUTORY INFORMATION

Peter J Hawking Wholesale Flowers 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.

Turnover is recognised when goods are dispatched.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern

The directors have assessed whether the company is a going concern and have considered all available

information about the future and are confident of the company's ability to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

225,000

AMORTISATION

At 1 June 2024

and 31 May 2025

225,000

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 June 2024

33,264

4,594

46,850

17,133

101,841

Additions

-

999

27,991

3,566

32,556

Disposals

-

-

-

(1,879

)

(1,879

)

At 31 May 2025

33,264

5,593

74,841

18,820

132,518

DEPRECIATION

At 1 June 2024

22,648

2,746

32,132

12,058

69,584

Charge for year

2,654

691

5,428

1,779

10,552

Eliminated on disposal

-

-

-

(1,244

)

(1,244

)

At 31 May 2025

25,302

3,437

37,560

12,593

78,892

NET BOOK VALUE

At 31 May 2025

7,962

2,156

37,281

6,227

53,626

At 31 May 2024

10,616

1,848

14,718

5,075

32,257

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

27,991

At 31 May 2025

27,991

DEPRECIATION

Charge for year

1,749

At 31 May 2025

1,749

NET BOOK VALUE

At 31 May 2025

26,242

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/25

31/5/24

£

£

Trade debtors

227,077

238,211

Other debtors

51,767

25,874

278,844

264,085

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/25

31/5/24

£

£

Hire purchase contracts

5,813

-

Trade creditors

24,791

24,926

Taxation and social security

47,750

74,593

Other creditors

3,644

6,481

81,998

106,000

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/5/25

31/5/24

£

£

Hire purchase contracts

16,469

-

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

31/5/25

31/5/24

£

£

P J Hawking

Balance outstanding at start of year

15,252

20,939

Amounts advanced

211,630

190,990

Amounts repaid

(185,922

)

(196,677

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

40,960

15,252

The overdrawn Directors Loan Account is included within Debtors. Beneficial interest is payable on any Directors Loan Account advances at the HMRC standard rate.