Company registration number 08814398 (England and Wales)
FLOURISH DESIGN CONSULTANCY LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
FLOURISH DESIGN CONSULTANCY LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
FLOURISH DESIGN CONSULTANCY LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
424
530
Current assets
Debtors
5
8,512
7,862
Cash at bank and in hand
68,869
108,968
77,381
116,830
Creditors: amounts falling due within one year
6
(14,814)
(16,665)
Net current assets
62,567
100,165
Total assets less current liabilities
62,991
100,695
Provisions for liabilities
(81)
(101)
Net assets
62,910
100,594
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
62,909
100,593
Total equity
62,910
100,594

For the financial year ended 31 December 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 her 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 24 March 2026
Miss F E Weller
Director
Company registration number 08814398 (England and Wales)
FLOURISH DESIGN CONSULTANCY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Flourish Design Consultancy Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 701 Stonehouse Park, Sperry Way, Stonehouse, Gloucestershire, GL10 3UT.

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
Turnover

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.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is five years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
20% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

FLOURISH DESIGN CONSULTANCY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

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
FLOURISH DESIGN CONSULTANCY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025 and 31 December 2025
50,000
Amortisation and impairment
At 1 January 2025 and 31 December 2025
50,000
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025 and 31 December 2025
2,927
Depreciation and impairment
At 1 January 2025
2,397
Depreciation charged in the year
106
At 31 December 2025
2,503
Carrying amount
At 31 December 2025
424
At 31 December 2024
530
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
8,154
7,526
Other debtors
358
336
8,512
7,862
FLOURISH DESIGN CONSULTANCY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
317
-
0
Taxation and social security
4,171
6,233
Other creditors
10,326
10,432
14,814
16,665
2025-12-31 2025-01-01 false false false 24 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Miss F E Weller 08814398 2025-01-01 2025-12-31 08814398 2025-12-31 08814398 2024-12-31 08814398 core:OtherPropertyPlantEquipment 2025-12-31 08814398 core:OtherPropertyPlantEquipment 2024-12-31 08814398 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 08814398 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 08814398 core:WithinOneYear 2025-12-31 08814398 core:WithinOneYear 2024-12-31 08814398 core:CurrentFinancialInstruments 2025-12-31 08814398 core:CurrentFinancialInstruments 2024-12-31 08814398 core:ShareCapital 2025-12-31 08814398 core:ShareCapital 2024-12-31 08814398 core:RetainedEarningsAccumulatedLosses 2025-12-31 08814398 core:RetainedEarningsAccumulatedLosses 2024-12-31 08814398 bus:Director1 2025-01-01 2025-12-31 08814398 core:Goodwill 2025-01-01 2025-12-31 08814398 core:ComputerEquipment 2025-01-01 2025-12-31 08814398 2024-01-01 2024-12-31 08814398 core:NetGoodwill 2024-12-31 08814398 core:NetGoodwill 2025-12-31 08814398 core:NetGoodwill 2024-12-31 08814398 core:OtherPropertyPlantEquipment 2024-12-31 08814398 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 08814398 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08814398 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08814398 bus:FRS102 2025-01-01 2025-12-31 08814398 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 08814398 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP