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Registered number: 16180823 FLORA AND MORE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 JANUARY 2026
FLORA AND MORE LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF FLORA AND MORE LIMITED FOR THE PERIOD ENDED 31 JANUARY 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Flora and More Limited for the period ended 31 January 2026 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the director of Flora and More Limited in accordance with the terms of our engagement letter dated January 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Flora and More Limited and state those matters that we have agreed to state to the director of Flora and More Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Flora and More Limited and its director for our work or for this report. It is your duty to ensure that Flora and More Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Flora and More Limited. You consider that Flora and More Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or review of the financial statements of Flora and More Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ 24 April 2026 Page 1
FLORA AND MORE LIMITED REGISTERED NUMBER: 16180823 BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026
Note |  | £
Fixed assets |  |  |
Tangible assets |  |  | 8,295
|  |  | 8,295
Current assets |  |  |
Stocks |  | 1,500 |
Debtors: amounts falling due within one year | 5 | 1,298 |
Cash at bank and in hand |  | 769 |
|  | 3,567 |
Creditors: amounts falling due within one year |  | (27,432) |
Net current (liabilities)/assets |  |  | (23,865)
Total assets less current liabilities |  |  | (15,570)
Net (liabilities)/assets |  |  | (15,570)
Capital and reserves |  |  |
Called up share capital |  |  | 1
Profit and loss account |  |  | (15,571)
|  |  | (15,570)
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FLORA AND MORE LIMITED REGISTERED NUMBER: 16180823 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Paul David Carter
Director
Date: 24 April 2026
The notes on pages 4 to 7 form part of these financial statements. Page 3
FLORA AND MORE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026
1. | General information
The Company is a private Company limited by shares. It is both incorporated and domiciled in England and Wales. The address of its registered office is 4 Greenwood Way, Shipdham, Thetford, IP25 7NR. The Company's principal activity throughout the year was that a floristy services and its place of activity is Shipdham. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
FLORA AND MORE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | Office equipment | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 5
FLORA AND MORE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026
3. | Employees
| The average monthly number of employees, including directors, during the period was 1.
4. | Tangible fixed assets
|  | Motor vehicles | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| Additions | 10,794 | 300 | 11,094
| At 31 January 2026 | 10,794 | 300 | 11,094
| Depreciation |  |  |
| Charge for the period on owned assets | 2,699 | 100 | 2,799
| At 31 January 2026 | 2,699 | 100 | 2,799
| Net book value |  |  |
| At 31 January 2026 | 8,095 | 200 | 8,295
5. | Debtors
|  |  |  |  | 2026
|  |  |  |  | £
| Trade debtors | 368
| Other debtors | 778
| Prepayments and accrued income | 152
|  | 1,298
6. | Cash and cash equivalents
|  |  |  |  | 2026
|  |  |  |  | £
| Cash at bank and in hand | 769
|  | 769
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FLORA AND MORE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026
|  |  |  |  | £
| Trade creditors | 1,320
| Other creditors | 24,612
| Accruals and deferred income | 1,500
|  | 27,432
8. | Share capital
|  |  |  |  | 2026
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 1 Ordinary share of £1.00 | 1
9. | Pension commitments
10. | Related party transactions
| At the period end the Company owed its director £24,043 which is shown within other creditors in note 7 to the financial statements. This loan is repayable on demand.
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