REGISTERED NUMBER: 06667704 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st January 2026

for

Boutique Florists Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R B Slater

Mrs S J Slater

M T Slater

REGISTERED OFFICE:

6 Castleward

Unit 10 Boulevard

Derby

Derbyshire

DE1 2LQ

REGISTERED NUMBER:

06667704 (England and Wales)

ACCOUNTANTS:

Noy & Partners Accountants Limited

17 Farrington Way

Eastwood

Nottingham

Nottinghamshire

NG16 3BF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

21,610

28,188

21,610

28,188

CURRENT ASSETS

Stocks

17,588

12,246

Debtors

6

7,148

11,048

Cash at bank and in hand

140,569

123,496

165,305

146,790

CREDITORS

Amounts falling due within one year

7

41,940

43,054

NET CURRENT ASSETS

123,365

103,736

TOTAL ASSETS LESS CURRENT LIABILITIES

144,975

131,924

CREDITORS

Amounts falling due after more than one year

8

(31,524

)

(19,399

)

PROVISIONS FOR LIABILITIES

9

(4,106

)

(5,356

)

NET ASSETS

109,345

107,169

CAPITAL AND RESERVES

Called up share capital

10

101

101

Retained earnings

109,244

107,068

SHAREHOLDERS' FUNDS

109,345

107,169

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 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 13th April 2026 and were signed on its behalf by:

Mrs S J Slater - Director

1.	STATUTORY INFORMATION

Boutique Florists 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

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

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.

Fixtures and fittings

-

25% 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.

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 6 (2025 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st February 2025

and 31st January 2026

17,500

AMORTISATION

At 1st February 2025

and 31st January 2026

17,500

NET BOOK VALUE

At 31st January 2026

-

At 31st January 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1st February 2025

1,664

40,340

745

42,749

Additions

401

-

291

692

Disposals

(241

)

-

(419

)

(660

)

At 31st January 2026

1,824

40,340

617

42,781

DEPRECIATION

At 1st February 2025

1,025

12,791

745

14,561

Charge for year

234

6,887

48

7,169

Eliminated on disposal

(140

)

-

(419

)

(559

)

At 31st January 2026

1,119

19,678

374

21,171

NET BOOK VALUE

At 31st January 2026

705

20,662

243

21,610

At 31st January 2025

639

27,549

-

28,188

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

989

4,975

Other debtors

489

587

1,478

5,562

Amounts falling due after more than one year:

Other debtors

5,670

5,486

Aggregate amounts

7,148

11,048

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,833

4,131

Taxation and social security

23,412

15,022

Other creditors

16,695

23,901

41,940

43,054

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

31,524

19,399

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

4,106

5,356

Deferred

tax

£

Balance at 1st February 2025

5,356

Utilised during year

(1,250

)

Balance at 31st January 2026

4,106

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

1

Ordinary B (non voting)

£1

1

1

101

101