Florentia Ltd

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Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements of Florentia Ltd for the period ended 31 May 2025 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 Association of Chartered Certified Accountants, we are subject to its ethical and

other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules

and-standards/rulebook.html.

This report is made solely to the board of directors of Florentia Ltd, as a body, in accordance with the terms of our

engagement. Our work has been undertaken solely to prepare for your approval the financial statements of

Florentia Ltd and state those matters that we have agreed to state to the board of directors of Florentia Ltd, as a

body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as

detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To

the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Florentia Ltd and

its board of directors as a body for our work or for this report.

It is your duty to ensure that Florentia Ltd 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 profit of Florentia Ltd. You

consider that Florentia Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Florentia Ltd. 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.

Animo Tax and Accountancy Limited

27th May 2026

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Florentia Ltd

Balance Sheet

As At 31 May 2025

Balance Sheet

Registered number: 13406643

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		701		441

			701		441
CURRENT ASSETS
Debtors	5	53,308		32,009
Cash at bank and in hand		33,150		97,033

		86,458		129,042
Creditors: Amounts Falling Due Within One Year	6	(5,953 )		(30,471 )

NET CURRENT ASSETS (LIABILITIES)			80,505		98,571

TOTAL ASSETS LESS CURRENT LIABILITIES			81,206		99,012

NET ASSETS			81,206		99,012

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Profit and Loss Account			80,206		98,012

SHAREHOLDERS' FUNDS			81,206		99,012

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Florentia Ltd

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Peter Cartei

Director

27th May 2026

The notes on pages 4 to 5 form part of these financial statements.

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Florentia Ltd

Notes to the Financial Statements

For The Year Ended 31 May 2025

Notes to the Financial Statements

1. General Information

Florentia Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13406643 . The registered office is 7b Cromford Road, London, England, SW18 1NZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	33.3%
Computer Equipment	33.3%

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Florentia Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 June 2024	299	1,912	2,211
Additions	-	609	609

As at 31 May 2025	299	2,521	2,820

Depreciation
As at 1 June 2024	230	1,540	1,770
Provided during the period	23	326	349

As at 31 May 2025	253	1,866	2,119

Net Book Value
As at 31 May 2025	46	655	701

As at 1 June 2024	69	372	441

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	50,342	30,000
Other debtors	1,621	1,725
VAT	488	-
Net wages	857	284

	53,308	32,009

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	471	255
Corporation tax	2,472	24,141
Other taxes and social security	510	-
VAT	-	3,575
Accruals and deferred income	2,500	2,500

	5,953	30,471

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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