ALWAYS FLOURISHING INTERNATIONAL LTD

ALWAYS FLOURISHING INTERNATIONAL LTD
Directors' Report
For the year ended 31 July 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 July 2025.

Principal activities

Principal activity of the company during the financial year was of Human resources provision and management of human resources functions.

Directors

The directors who served the company throughout the year were as follows:

Vicky Louise NYSSEN

Vicky Nyssen

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Vicky Louise NYSSEN
Director

Date approved: 12 May 2026

Registered Number: 09091806 ALWAYS FLOURISHING INTERNATIONAL LTD
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	2,425	3,729
		2,425	3,729
Current assets
Debtors	4	1,240,715	1,162,580
Cash at bank and in hand		6,094	43,685
		1,246,809	1,206,265
Creditors: amount falling due within one year	5	(844,898)	(806,199)
Net current assets		401,911	400,066

Total assets less current liabilities		404,336	403,795
Creditors: amount falling due after more than one year	6	(2,779)	(12,738)
Accruals and deferred income		-	(5,880)
Provisions for liabilities	7	225,708	178,346
Net assets		627,265	563,523

Capital and reserves
Called up share capital		4	4
Profit and loss account		627,261	563,519
Shareholders' funds		627,265	563,523

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 12 May 2026 and were signed on its behalf by:

-------------------------------
Vicky Louise NYSSEN
Director

ALWAYS FLOURISHING INTERNATIONAL LTD
Notes to the Financial Statements
For the year ended 31 July 2025

General Information

ALWAYS FLOURISHING INTERNATIONAL LTD is a private company, limited by shares, registered in England and Wales, registration number 09091806, registration address ABACUS HOUSE, HORSESHOE ROAD PANGBOURNE, Berkshire, England, RG8 7JQ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	25% Straight Line
Computer Equipment	25% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 155 (2024 : 155).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 August 2024	7,816	7,366	15,182
Additions	-	717	717
Disposals	-	-	-
At 31 July 2025	7,816	8,083	15,899
Depreciation
At 01 August 2024	7,816	3,637	11,453
Charge for year	-	2,021	2,021
On disposals	-	-	-
At 31 July 2025	7,816	5,658	13,474
Net book values
Closing balance as at 31 July 2025	-	2,425	2,425
Opening balance as at 01 August 2024	-	3,729	3,729

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	93,393	181,948
Prepayments & Accrued Income	10,326	11,360
Other Debtors	111,061	113,426
PAYE & Social Security	37,158	-
Directors' Current Accounts	988,777	855,846
	1,240,715	1,162,580

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	9,023	11,212
Bank Loans & Overdrafts	10,273	10,538
Taxation and Social Security	776,611	648,048
Other Creditors	48,991	136,401
	844,898	806,199

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	2,779		12,738
	2,779		12,738

Provisions for liabilities

	2025 £	2024 £
Deferred Tax	1,323	863
Pension Provisions	116	3,074
Income tax recoverable	(227,147)	(182,283)
	(225,708)	(178,346)

8.	Director’s loan

Directors Loan

Included within other debtors due within one year is a loan to the Director, amounting to £988,777 ( 2024 - £855,846). The loan is interest free and repayable on demand.

Reports Dated : 05/06/2026	Registered Number: 09091806
England and Wales
Unaudited Financial Statements

for the year ended 31 July 2025
for
ALWAYS FLOURISHING INTERNATIONAL LTD