REGISTERED NUMBER: 09682582 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

CHAPPELL'S FLOWER WHOLESALE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R Chappell

Mrs J Chappell

D Chappell

REGISTERED OFFICE:

2 St Peters Close

Barnburgh

Doncaster

South Yorkshire

DN5 7EN

REGISTERED NUMBER:

09682582 (England and Wales)

ACCOUNTANTS:

Leesing Marrison Lee & Co

Chartered Certified Accountants

46 Main Street

Mexborough

South Yorkshire

S64 9DU

FIXED ASSETS

Tangible assets

4

44,205

60,067

CURRENT ASSETS

Stocks

39,540

39,540

Debtors

5

98,247

8,871

Cash at bank

147,245

98,114

285,032

146,525

CREDITORS

Amounts falling due within one year

6

158,157

136,324

NET CURRENT ASSETS

126,875

10,201

TOTAL ASSETS LESS CURRENT LIABILITIES

171,080

70,268

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

170,980

70,168

SHAREHOLDERS' FUNDS

171,080

70,268

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 28th May 2026 and were signed on its behalf by:

R Chappell - Director

1.	STATUTORY INFORMATION

Chappell's Flower Wholesale 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.

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

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st September 2024

12,636

2,859

98,211

1,123

114,829

Additions

-

-

-

391

391

Disposals

-

-

(15,400

)

(648

)

(16,048

)

At 31st August 2025

12,636

2,859

82,811

866

99,172

DEPRECIATION

At 1st September 2024

6,153

1,879

45,607

1,123

54,762

Charge for year

1,621

196

12,765

129

14,711

Eliminated on disposal

-

-

(13,858

)

(648

)

(14,506

)

At 31st August 2025

7,774

2,075

44,514

604

54,967

NET BOOK VALUE

At 31st August 2025

4,862

784

38,297

262

44,205

At 31st August 2024

6,483

980

52,604

-

60,067

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

93,976

4,000

Other debtors

4,271

4,871

98,247

8,871

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

60

-

Taxation and social security

44,141

11,676

Other creditors

113,956

124,648

158,157

136,324