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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 
- 5 -
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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