NB: Flowers!! Limited 06078248 false 2024-06-01 2025-05-31 2025-05-31 The principal activity of the company is for the year under review was the of the sale and arranging of flowers Digita Accounts Production Advanced 6.30.9574.0 true 06078248 2024-06-01 2025-05-31 06078248 2025-05-31 06078248 bus:OrdinaryShareClass2 bus:CumulativeShares 2025-05-31 06078248 bus:OrdinaryShareClass3 bus:CumulativeShares 2025-05-31 06078248 core:CurrentFinancialInstruments 2025-05-31 06078248 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 06078248 core:Goodwill 2025-05-31 06078248 core:FurnitureFittingsToolsEquipment 2025-05-31 06078248 core:LandBuildings 2025-05-31 06078248 core:MotorVehicles 2025-05-31 06078248 core:OtherPropertyPlantEquipment 2025-05-31 06078248 1 2025-05-31 06078248 bus:SmallEntities 2024-06-01 2025-05-31 06078248 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 06078248 bus:FilletedAccounts 2024-06-01 2025-05-31 06078248 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 06078248 bus:RegisteredOffice 2024-06-01 2025-05-31 06078248 bus:CompanySecretary1 2024-06-01 2025-05-31 06078248 bus:Director1 2024-06-01 2025-05-31 06078248 bus:OrdinaryShareClass2 bus:CumulativeShares 2024-06-01 2025-05-31 06078248 bus:OrdinaryShareClass3 bus:CumulativeShares 2024-06-01 2025-05-31 06078248 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 06078248 bus:Agent1 2024-06-01 2025-05-31 06078248 core:Goodwill 2024-06-01 2025-05-31 06078248 core:FurnitureFittingsToolsEquipment 2024-06-01 2025-05-31 06078248 core:LandBuildings 2024-06-01 2025-05-31 06078248 core:MotorVehicles 2024-06-01 2025-05-31 06078248 core:OtherPropertyPlantEquipment 2024-06-01 2025-05-31 06078248 core:PlantMachinery 2024-06-01 2025-05-31 06078248 countries:AllCountries 2024-06-01 2025-05-31 06078248 1 2024-06-01 2025-05-31 06078248 2024-05-31 06078248 core:Goodwill 2024-05-31 06078248 core:FurnitureFittingsToolsEquipment 2024-05-31 06078248 core:LandBuildings 2024-05-31 06078248 core:MotorVehicles 2024-05-31 06078248 core:OtherPropertyPlantEquipment 2024-05-31 06078248 1 2024-05-31 06078248 2023-06-01 2024-05-31 06078248 2024-05-31 06078248 bus:OrdinaryShareClass2 bus:CumulativeShares 2024-05-31 06078248 bus:OrdinaryShareClass3 bus:CumulativeShares 2024-05-31 06078248 core:CurrentFinancialInstruments 2024-05-31 06078248 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 06078248 core:FurnitureFittingsToolsEquipment 2024-05-31 06078248 core:LandBuildings 2024-05-31 06078248 core:MotorVehicles 2024-05-31 06078248 core:OtherPropertyPlantEquipment 2024-05-31 06078248 1 2024-05-31 06078248 1 2023-06-01 2024-05-31 06078248 1 2023-05-31 iso4217:GBP xbrli:pure xbrli:shares

Registrar

Registration number: 06078248

NB: Flowers!! Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 May 2025

NB: Flowers!! Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

NB: Flowers!! Limited

Company Information

Directors | N A Birks

Company secretary | S J Loakes

Registered office | 3 Warners Mill Silks Way Braintree Essex CM7 3GB

Bankers | Barclays Bank plc 27 Regent Street Haymarket London SW1Y 4NQ

Accountants | Lambert Chapman LLP Chartered Accountants3 Warners Mill Silks Way Braintree Essex CM7 3GB

NB: Flowers!! Limited

(Registration number: 06078248)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 41,816 | 11,128
Current assets |  |  |
Stocks | 6 | 13,000 | 13,000
Debtors | 7 | 162,136 | 276,234
Cash at bank and in hand |  | 312,957 | 251,247
|  | 488,093 | 540,481
Creditors: Amounts falling due within one year | 8 | (261,671) | (220,094)
Net current assets |  | 226,422 | 320,387
Total assets less current liabilities |  | 268,238 | 331,515
Provisions for liabilities |  | (876) | (2,782)
Net assets |  | 267,362 | 328,733
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Retained earnings |  | 267,262 | 328,633
Shareholders' funds |  | 267,362 | 328,733

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 February 2026

N A Birks
Director

NB: Flowers!! Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is: 3 Warners Mill, Silks Way, Braintree, Essex, CM7 3GB, England.

The principal place of business is: M6 - M7 The Flower Market, New Covent Garden Market, London, SW8 5EH.

These financial statements were authorised for issue by the director on 9 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.
These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale and arranging of flowers to customers in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Government grants

Government grants have been recognised within the profit and loss account for the accounting period they relate to.

Tax

Current Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on material temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

NB: Flowers!! Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

2 | Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and equipment | 50% straight line basis
Fixtures, fittings and office equipment | 25% reducing balance and 33% straight line basis
Motor vehicles | 25% reducing balance basis
Improvements to property | 10% reducing balance basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 10% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are paid.

NB: Flowers!! Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

2 | Accounting policies (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Long term employee benefits

The holiday pay year for NB: Flowers!! Limited ends at 31 March 2026.
Any unused holiday can be carried forward at the discretion of the directors. The cost of any unused entitlement is recognised in the period in which the employee's services are received.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2024 - 4).

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 June 2024 | 72,000 | 72,000
At 31 May 2025 | 72,000 | 72,000
Amortisation
At 1 June 2024 | 72,000 | 72,000
At 31 May 2025 | 72,000 | 72,000
Carrying amount
At 31 May 2025 | - | -

NB: Flowers!! Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

5 | Tangible assets

| Improvement to property £ | Fixtures, fittings and office equipment £ | Motor vehicles £ | Plant and equipment £ | Total £
Cost or valuation
At 1 June 2024 | 3,150 | 20,408 | 41,069 | 3,813 | 68,440
Additions | - | - | 38,310 | - | 38,310
Disposals | - | (4,349) | (15,701) | (500) | (20,550)
At 31 May 2025 | 3,150 | 16,059 | 63,678 | 3,313 | 86,200
Depreciation
At 1 June 2024 | 1,555 | 17,638 | 34,307 | 3,813 | 57,313
Charge for the year | 159 | 1,259 | 5,623 | - | 7,041
Eliminated on disposal | - | (4,349) | (15,121) | (500) | (19,970)
At 31 May 2025 | 1,714 | 14,548 | 24,809 | 3,313 | 44,384
Carrying amount
At 31 May 2025 | 1,436 | 1,511 | 38,869 | - | 41,816
At 31 May 2024 | 1,595 | 2,771 | 6,761 | 1 | 11,128

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 13,000 | 13,000

7 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | 142,846 | 162,199
Directors loan account | 11 | - | 96,384
Other debtors |  | 8,997 | 8,997
Prepayments |  | 10,293 | 8,654
|  | 162,136 | 276,234

NB: Flowers!! Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

8 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 56,243 | 65,544
Taxation and social security | 178,051 | 137,877
Other creditors | 20,945 | 11,112
Accruals and deferred income | 6,432 | 5,561
| 261,671 | 220,094

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A shares of £1 each | 75 | 75 | 75 | 75
Ordinary B shares of £1 each | 25 | 25 | 25 | 25
| 100 | 100 | 100 | 100

10 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £20,877 (2024 - £27,845).

11 | Related party transactions

2025 | At 1 June 2024 £ | Advances to director £ | Repayments by director £ | At 31 May 2025 £
Directors loan transactions | 96,384 | 154,511 | (259,811) | (8,916)

2024 | At 1 June 2023 £ | Advances to directors £ | Repayments by director £ | At 31 May 2024 £
Directors loan transactions | 95,430 | 330,120 | (329,166) | 96,384