REGISTERED NUMBER: 05892695 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Isle Of Flowers Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Property, plant and equipment

4

144,830

135,511

CURRENT ASSETS

Inventories

10,105

10,475

Debtors

5

461,532

615,988

Cash at bank

331,803

365,790

803,440

992,253

CREDITORS

Amounts falling due within one year

6

782,419

637,188

NET CURRENT ASSETS

21,021

355,065

TOTAL ASSETS LESS CURRENT LIABILITIES

165,851

490,576

CREDITORS

Amounts falling due after more than one year

7

14,803

377,032

NET ASSETS

151,048

113,544

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

150,948

113,444

SHAREHOLDERS' FUNDS

151,048

113,544

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by:

Mr Alfred Mujaj - Director

1.	STATUTORY INFORMATION

Isle Of Flowers Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05892695

Registered office:

The Lawn Area Paddington Station,

Unit 9

London

W2 1HB

The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Inventories 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 Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 14 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2024

432,559

131,187

7,669

571,415

Additions

3,693

38,228

348

42,269

At 30 June 2025

436,252

169,415

8,017

613,684

DEPRECIATION

At 1 July 2024

321,308

110,397

4,199

435,904

Charge for year

17,241

14,754

955

32,950

At 30 June 2025

338,549

125,151

5,154

468,854

NET BOOK VALUE

At 30 June 2025

97,703

44,264

2,863

144,830

At 30 June 2024

111,251

20,790

3,470

135,511

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

25,354

20,488

Other debtors

436,178

595,500

461,532

615,988

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

-

4,480

Trade creditors

411,841

235,798

Taxation and social security

210,742

184,242

Other creditors

159,836

212,668

782,419

637,188

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Hire purchase contracts

14,803

28,080

Other creditors

-

348,952

14,803

377,032