HORTIQUE LTD

	Page
Company Information	1
Director's Report	2
Accountant's Report	3
Profit and Loss Account	4
Balance Sheet	5—6
Notes to the Financial Statements	7—9

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HORTIQUE LTD

Company No. 14455364

Director's Report For The Year Ended 30 November 2025

Director's Report

The director presents his report and the financial statements for the year ended 30 November 2025.

Directors

The director who held office during the year were as follows:

Mr Tom Welch

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Mr Tom Welch

Director

22/06/2026

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HORTIQUE LTD

Accountant's Report

For The Year Ended 30 November 2025

Accountant's Report

Report to the director on the preparation of the unaudited statutory accounts of HORTIQUE LTD For The Year Ended 30 November 2025

To assist you to fulfil your duties under the Companies Act 2006, we have have prepared for your approval the accounts of HORTIQUE LTD which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of HORTIQUE LTD , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of HORTIQUE LTD and state those matters that we have agreed to state to the director of HORTIQUE LTD , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HORTIQUE LTD and its director as a body for our work or for this report.

It is your duty to ensure that HORTIQUE LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of HORTIQUE LTD . You consider that HORTIQUE LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of HORTIQUE LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

22/06/2026

Brook & Co Accountants - Brackley

1 Market Place

Brackley

NN13 7AB

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HORTIQUE LTD

Profit and Loss Account

For The Year Ended 30 November 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		7,732	13,459
Cost of sales		(5,053 )	(3,983 )

GROSS PROFIT		2,679	9,476

Distribution costs		(218 )	(1,218 )
Administrative expenses		(3,290 )	(5,063 )

OPERATING (LOSS)/PROFIT AND (LOSS)/PROFIT BEFORE TAXATION		(829 )	3,195
Tax on (Loss)/profit		-	(646 )

(LOSS)/PROFIT AFTER TAXATION BEING (LOSS)/PROFIT FOR THE FINANCIAL YEAR		(829 )	2,549

The notes on pages 7 to 9 form part of these financial statements.

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HORTIQUE LTD

Balance Sheet

As At 30 November 2025

Balance Sheet

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		203		408

			203		408
CURRENT ASSETS
Cash at bank and in hand		3,328		5,072

		3,328		5,072
Creditors: Amounts Falling Due Within One Year	5	(4,211 )		(5,331 )

NET CURRENT ASSETS (LIABILITIES)			(883 )		(259 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(680 )		149

NET (LIABILITIES)/ASSETS			(680 )		149

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(780 )		49

SHAREHOLDERS' FUNDS			(680)		149

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HORTIQUE LTD

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 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 in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Tom Welch

Director

22/06/2026

The notes on pages 7 to 9 form part of these financial statements.

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HORTIQUE LTD

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

HORTIQUE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 14455364 . The registered office is 67 Ousebank Way, Stony Stratford, Milton Keynes, England, MK11 1LD.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Computer Equipment

straight line 25%

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HORTIQUE LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: 1)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 December 2024	817

As at 30 November 2025	817

Depreciation
As at 1 December 2024	409
Provided during the period	205

As at 30 November 2025	614

...CONTINUED

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HORTIQUE LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

Net Book Value
As at 30 November 2025	203

As at 1 December 2024	408

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	4,211	4,685
Taxation and social security	-	646

	4,211	5,331

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Director	Mr Tom Welch

Company Number	14455364

Registered Office	67 Ousebank Way
	Stony Stratford
	Milton Keynes
	England
	MK11 1LD

Accountants	Brook & Co Accountants - Brackley
	1 Market Place
	Brackley
	NN13 7AB