Company registration number 05503535 (England and Wales)
WILTON AND FLOWER LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
WILTON AND FLOWER LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
WILTON AND FLOWER LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Cash at bank and in hand
1,004
230
Creditors: amounts falling due within one year
3
(109,837)
(108,096)
Net current liabilities
(108,833)
(107,866)
Capital and reserves
Called up share capital
18
18
Profit and loss reserves
(108,851)
(107,884)
Total equity
(108,833)
(107,866)

For the financial year ended 31 July 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 director acknowledges his 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 21 April 2026
Mr Flower
Director
Company registration number 05503535 (England and Wales)
WILTON AND FLOWER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

Wilton and Flower Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Old Rectory, Chruch Road , Twinstead, Sudbury, Suffolk, CO10 7NA.

1.1
Basis of preparation

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
Revenue

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:

When the outcome of a transaction involving the hire out of equipment can be reliably estimated, revenue from hiring out of equipment is measured by reference to the event to which they are hired out to arises.

1.3
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.

1.4
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.

WILTON AND FLOWER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
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
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
964
930
Other creditors
108,873
107,166
109,837
108,096
4
Directors' transactions

The directors consider that there are no transactions to disclose.

5
Going concern

The company is not considered to be a going concern with the accounts being prepared on a fair value basis. This is because of the uncertainty of any future trade. The only significant liability is to the director/shareholder whom has provided support to the company over the years.

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