Company registration number: 09875398
Annual report and unaudited financial statements
for the year ended 31 October 2025
for
F & H Flowers (liverpool) Ltd
Pages for filing with the Registrar
Company registration number: 09875398
F & H Flowers (liverpool) Ltd
Balance sheet
as at 31 October 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 46,084 17,758
46,084 17,758
Current assets
Stocks 49,844 60,000
Debtors 594,884 400,873
Cash at bank and in hand 52,996 165,066
697,724 625,939
Creditors: amounts falling due within one year
(295,311) (301,068)
Net current assets 402,413 324,871
Total assets less current liabilities 448,497 342,629
Creditors: Amounts falling due after more than one year
- (6,083)
NET ASSETS 448,497 336,546
Capital and reserves
Called up share capital 2 2
Profit and loss account 448,495 336,544
TOTAL EQUITY 448,497 336,546
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 09875398
F & H Flowers (liverpool) Ltd
Balance sheet - continued
as at 31 October 2025
The 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.
Signed by:
Mr S Fleming, Director
23 July 2026
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F & H Flowers (liverpool) Ltd
Notes to the financial statements
for the year ended 31 October 2025
1 Company information
F & H Flowers (liverpool) Ltd is a private company registered in England and Wales. Its registered number is 09875398. The company is limited by shares. Its registered office is Studio 4, 113 Liverpool Road, Liverpool, Merseyside, L23 5TD.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Fixtures & fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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F & H Flowers (liverpool) Ltd
Notes to the financial statements - continued
for the year ended 31 October 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3 Average number of employees
During the year the average number of employees was 10 (2024 - 10).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 November 2024 76,701
Additions 43,945
Disposals (3,315)
At 31 October 2025 117,331
Depreciation
At 1 November 2024 58,943
Charge for year 15,360
Eliminated on disposal (3,056)
At 31 October 2025 71,247
Net book value
At 31 October 2025 46,084
At 31 October 2024 17,758
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F & H Flowers (liverpool) Ltd
Notes to the financial statements - continued
for the year ended 31 October 2025
5 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024.
2025 2024
£ £
Balance outstanding at start of year 134,610 127,798
Amounts advanced 349,989 134,822
Amounts repaid (143,840) (128,010)
Balance outstanding at end of year 340,759 134,610
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