Best Flowers Ltd

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

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

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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.

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)

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

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