REGISTERED NUMBER: 04042528 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

BARTLEY'S FLOWERS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTOR:

S Harmer

SECRETARY:

J Cable

REGISTERED OFFICE:

259 Croydon Road

Beckenham

Kent

BR3 3PS

REGISTERED NUMBER:

04042528 (England and Wales)

ACCOUNTANTS:

HARLEYS

259 Croydon Road

Beckenham

Kent

BR3 3PS

BANKERS:

Lloyds Bank PLC

FIXED ASSETS

Intangible assets

4

100,000

100,000

Tangible assets

5

16,800

21,000

116,800

121,000

CURRENT ASSETS

Stocks

5,425

5,125

Debtors

6

3,699

3,675

Cash in hand

237

1,090

9,361

9,890

CREDITORS

Amounts falling due within one year

7

66,278

78,638

NET CURRENT LIABILITIES

(56,917

)

(68,748

)

TOTAL ASSETS LESS CURRENT LIABILITIES

59,883

52,252

CREDITORS

Amounts falling due after more than one year

8

50,969

43,985

NET ASSETS

8,914

8,267

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

8,814

8,167

SHAREHOLDERS' FUNDS

8,914

8,267

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 21 April 2026 and were signed by:

S Harmer - Director

1.	STATUTORY INFORMATION

BARTLEY'S FLOWERS LIMITED 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.

Goodwill

The Director considers that the reputation and quality of service provided by the company means that there is no diminution in the value of the Goodwill purchased.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 7 ).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

100,000

NET BOOK VALUE

At 31 July 2025

100,000

At 31 July 2024

100,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

48,909

DEPRECIATION

At 1 August 2024

27,909

Charge for year

4,200

At 31 July 2025

32,109

NET BOOK VALUE

At 31 July 2025

16,800

At 31 July 2024

21,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

1,899

2,215

Other debtors

1,800

1,460

3,699

3,675

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

9,300

9,934

Trade creditors

13,252

46,624

Taxation and social security

16,805

14,446

Other creditors

26,921

7,634

66,278

78,638

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Other creditors

50,969

43,985

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 August 2024

8,167

Profit for the year

15,647

Dividends

(15,000

)

At 31 July 2025

8,814

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 July 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

HARLEYS

259 Croydon Road

Beckenham

Kent

BR3 3PS

21 April 2026