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Company Registration No. 11851270 (England and Wales)
Common Flora Ltd Unaudited accounts for the year ended 28 February 2026
Common Flora Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Common Flora Ltd Company Information for the year ended 28 February 2026
Directors
Jane Acton Sam Aspden Rebecca Strong
Company Number
11851270 (England and Wales)
Registered Office
Gladsfield Diptford Totnes Devon TQ9 7PD England
Accountants
Darroch Accountancy Ltd 9 Old Foundry Close St Just Cornwall TR19 7QS
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Common Flora Ltd Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
27,656
17,418
Current assets
Cash at bank and in hand
30,168
51,925
Creditors: amounts falling due within one year
5
(22,310)
(45,629)
Net current assets
7,858
6,296
Total assets less current liabilities
35,514
23,714
Creditors: amounts falling due after more than one year
6
(50)
(50)
Provisions for liabilities
Deferred tax
7
(4,512)
(3,309)
Net assets
30,952
20,355
Reserves
8
Profit and loss account
30,952
20,355
Members' funds
30,952
20,355
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 May 2026 and were signed on its behalf by
Jane Acton Director Company Registration No. 11851270
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Common Flora Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
Common Flora Ltd is a private company, limited by guarantee, registered in England and Wales, registration number 11851270. The registered office is Gladsfield, Diptford, Totnes, Devon, TQ9 7PD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% straight line
Fixtures & fittings
10% straight line
Computer equipment
25% straight line
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 March 2025
6,900
16,203
289
23,392
Additions
-
13,943
-
13,943
At 28 February 2026
6,900
30,146
289
37,335
Depreciation
At 1 March 2025
2,304
3,381
289
5,974
Charge for the year
690
3,015
-
3,705
At 28 February 2026
2,994
6,396
289
9,679
Net book value
At 28 February 2026
3,906
23,750
-
27,656
At 28 February 2025
4,596
12,822
-
17,418
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Common Flora Ltd Notes to the Accounts for the year ended 28 February 2026
5
Creditors: amounts falling due within one year
2026
2025
£
£
Taxes and social security
90
-
Other creditors
2,220
190
Deferred income
20,000
45,439
22,310
45,629
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
50
50
7
Deferred taxation
2026
2025
£
£
Accelerated capital allowances
4,512
3,309
2026
2025
£
£
Provision at start of year
3,309
-
Charged to the profit and loss account
1,203
3,309
Provision at end of year
4,512
3,309
8
Company limited by guarantee
The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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