Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2025 1 November 2024 false 1 November 2025 30 April 2026 30 April 2026 07044731 Mr A Ford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07044731 2025-10-31 07044731 2026-04-30 07044731 2025-11-01 2026-04-30 07044731 frs-core:Non-currentFinancialInstruments 2026-04-30 07044731 frs-core:MotorVehicles 2025-11-01 2026-04-30 07044731 frs-core:PlantMachinery 2025-11-01 2026-04-30 07044731 frs-core:ShareCapital 2026-04-30 07044731 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 07044731 frs-bus:PrivateLimitedCompanyLtd 2025-11-01 2026-04-30 07044731 frs-bus:AbridgedAccounts 2025-11-01 2026-04-30 07044731 frs-bus:SmallEntities 2025-11-01 2026-04-30 07044731 frs-bus:AuditExempt-NoAccountantsReport 2025-11-01 2026-04-30 07044731 frs-bus:SmallCompaniesRegimeForAccounts 2025-11-01 2026-04-30 07044731 frs-bus:Director1 2025-11-01 2026-04-30 07044731 frs-countries:EnglandWales 2025-11-01 2026-04-30 07044731 2024-10-31 07044731 2025-10-31 07044731 2024-11-01 2025-10-31 07044731 frs-core:Non-currentFinancialInstruments 2025-10-31 07044731 frs-core:ShareCapital 2025-10-31 07044731 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31
Registered number: 07044731
Best Flowers Ltd
Unaudited ABRIDGED Financial Statements
For the Period 1 November 2025 to 30 April 2026
Joshua Leigh & Co Ltd
Chartered Accountants
159 High Street
Barnet
Hertfordshire
EN5 5SU
Best Flowers Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3

Page 1
Best Flowers Ltd
Abridged Balance Sheet
As At 30 April 2026
Abridged Balance Sheet
Registered number: 07044731

| 30 April 2026 | 31 October 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,832 |  | 2,045
|  |  | 1,832 |  | 2,045
CURRENT ASSETS
Debtors |  | - |  | 13,541 |
Cash at bank and in hand |  | - |  | 89,840 |
|  | - |  | 103,381 |
Creditors: Amounts Falling Due Within One Year |  | (42 ) |  | (61,004 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (42 ) |  | 42,377
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,790 |  | 44,422
Creditors: Amounts Falling Due After More Than One Year |  |  | - |  | (4,167 )
NET ASSETS |  |  | 1,790 |  | 40,255
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | 1,789 |  | 40,254
SHAREHOLDERS' FUNDS |  |  | 1,790 |  | 40,255

Page 1
Page 2
Best Flowers Ltd
Abridged Balance Sheet (continued)
As At 30 April 2026
For the period ending 30 April 2026 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 April 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr A Ford Director
3 July 2026

The notes on page 3 form part of these financial statements.
Page 2
Page 3
Best Flowers Ltd
Notes to the Abridged Financial Statements
For the Period 1 November 2025 to 30 April 2026
Notes to the Abridged Financial Statements
1. General Information
Best Flowers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07044731 . The registered office is 159 High Street, Barnet, Hertfordshire, EN5 5SU.
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.
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 | 25% on reducing balance
Motor Vehicles | 25% on reducing balance

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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2025: 1)
1 1
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 November 2025 | 12,500
As at 30 April 2026 | 12,500
Depreciation
As at 1 November 2025 | 10,455
Provided during the period | 213
As at 30 April 2026 | 10,668
Net Book Value
As at 30 April 2026 | 1,832
As at 1 November 2025 | 2,045

Page 3