FOLIUM AND FLOS PLANTS LTD - Filleted accounts

Registered number

12266300

FOLIUM AND FLOS PLANTS LTD

Filleted Accounts

31 October 2025

FOLIUM AND FLOS PLANTS LTD
Registered number:		12266300
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		81,204			76,548

Current assets
Stocks		175,000			235,000
Debtors	4	21,462			41,420
Cash at bank and in hand		1,457			10,036
		197,919			286,456

Creditors: amounts falling due within one year	5	(270,610)			(208,427)

Net current (liabilities)/assets			(72,691)			78,029

Total assets less current liabilities			8,513			154,577

Creditors: amounts falling due after more than one year	6		(39,640)			(36,724)



Net (liabilities)/assets			(31,127)			117,853

Capital and reserves
Called up share capital			3			3
Profit and loss account			(31,130)			117,850

Shareholders' funds			(31,127)			117,853

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J. Warman
Director
Approved by the board on 24 July 2026

FOLIUM AND FLOS PLANTS LTD
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	15% reducing balance
	Motor vehicles	15% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Going concern
	At the time of approving the financial statements, the directors have assessed the working capital needs of the company and concluded it has adequate resources to continue in operational existence for the foreseeable future and will be able to meet all liabilities as they fall due. The directors have agreed to continue to support the company by providing loans as required. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			10		10


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 November 2024	72,305		43,926		116,231
	Additions	16,339		3,000		19,339
	At 31 October 2025	88,644		46,926		135,570

	Depreciation
	At 1 November 2024	24,377		15,306		39,683
	Charge for the year	9,640		5,043		14,683
	At 31 October 2025	34,017		20,349		54,366

	Net book value
	At 31 October 2025	54,627		26,577		81,204
	At 31 October 2024	47,928		28,620		76,548


4	Debtors			2025		2024
£					£

	Trade debtors			19,662		40,538
	Other debtors			1,800		882
				21,462		41,420


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			8,081		11,180
	Obligations under finance lease and hire purchase contracts			4,702		-
	Trade creditors			176,261		172,039
	Directors loan account			34,084		550
	Corporation tax			1,898		8,715
	Other taxes and social security costs			-		2,355
	Value Added Tax			16,858		10,654
	Other creditors			28,726		2,934
				270,610		208,427


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			26,672		36,724
	Obligations under finance lease and hire purchase contracts			12,968		-
				39,640		36,724

	Hire purchase liabilities are secured upon the asset the funds are used to purchase.

7	Related party transactions

	Included within other creditors is a loan from The Emporium at Redcliffe Limited £21,000 ( 2024: £nil ) on which no interest is being charged. Mr J Warman and Mr C Warman are also directors and shareholders of The Emporium at Redcliffe Limited.


8	Other information

	FOLIUM AND FLOS PLANTS LTD is a private company limited by shares and incorporated in England.
	The Nurseries
	Burnt House Lane
	Bransgore
	BH23 8AL