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Registered number: 05152310 MARILLIAM FLOWERS LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
MARILLIAM FLOWERS LIMITED REGISTERED NUMBER: 05152310 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | - |  | 37,000
Tangible assets | 5 |  | 281,295 |  | 281,669
|  |  | 281,295 |  | 318,669
Current assets |  |  |  |  |
Stocks |  | 237,171 |  | 215,528 |
Debtors: amounts falling due within one year | 6 | 371,862 |  | 722,572 |
Cash at bank and in hand | 7 | 764,211 |  | 599,869 |
|  | 1,373,244 |  | 1,537,969 |
Creditors: amounts falling due within one year | 8 | (506,475) |  | (457,991) |
Net current assets |  |  | 866,769 |  | 1,079,978
Total assets less current liabilities |  |  | 1,148,064 |  | 1,398,647
Creditors: amounts falling due after more than one year | 9 |  | (35,309) |  | (52,941)
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (70,324) |  | (65,060) |
|  |  | (70,324) |  | (65,060)
Net assets |  |  | 1,042,431 |  | 1,280,646
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 2 |  | 2
Profit and loss account |  |  | 1,042,429 |  | 1,280,644
|  |  | 1,042,431 |  | 1,280,646
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 August 2026. Page 1
MARILLIAM FLOWERS LIMITED REGISTERED NUMBER: 05152310 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025
T Brown
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
MARILLIAM FLOWERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Marilliam Flowers Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is Unit 1-5, Wholesale Market, Red Doles Lane Off Leeds Road, Huddersfield, West Yorkshire, HD2 1YF. The principal activity of the company during the year has been that of Wholesale of Flowers and Plants. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
MARILLIAM FLOWERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
MARILLIAM FLOWERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.8 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.9 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.10 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 5
MARILLIAM FLOWERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.10 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% Reducing Balance
|  |  |  | Motor vehicles | - | 25% Reducing Balance
|  |  |  | Fixtures and fittings | - | 25% Reducing Balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.11 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.12 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.13 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.14 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 6
MARILLIAM FLOWERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.15 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.16 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 23 (2024 - 22).
4. | Intangible assets
|  | Goodwill
|  | £
| At 1 September 2024 | 37,000
| Disposals | (37,000)
| At 31 August 2025 | -
| Net book value |
| At 31 August 2025 | -
| At 31 August 2024 | 37,000
Page 7
MARILLIAM FLOWERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 September 2024 | 81,099 | 461,641 | 113,977 | 656,717
| Additions | 3,825 | 103,450 | 12,357 | 119,632
| Disposals | - | (81,495) | (22,176) | (103,671)
| At 31 August 2025 | 84,924 | 483,596 | 104,158 | 672,678
| Depreciation |  |  |  |
| At 1 September 2024 | 71,488 | 215,084 | 88,476 | 375,048
| Charge for the year | 3,239 | 66,195 | 7,938 | 77,372
| Disposals | - | (40,665) | (20,372) | (61,037)
| At 31 August 2025 | 74,727 | 240,614 | 76,042 | 391,383
| Net book value |  |  |  |
| At 31 August 2025 | 10,197 | 242,982 | 28,116 | 281,295
| At 31 August 2024 | 9,611 | 246,557 | 25,501 | 281,669
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 288,168 | 355,577
| Amounts owed by group undertakings | - | 240,000
| Other debtors | 2,676 | 45,333
| Prepayments and accrued income | 81,018 | 81,662
|  | 371,862 | 722,572
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MARILLIAM FLOWERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 764,211 | 599,869
|  | 764,211 | 599,869
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 314,668 | 294,621
| Corporation tax | 52,152 | 30,847
| Other taxation and social security | 104,841 | 106,040
| Obligations under finance lease and hire purchase contracts | 17,632 | 21,132
| Other creditors | 3,290 | 3,396
| Accruals and deferred income | 13,892 | 1,955
|  | 506,475 | 457,991
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 35,309 | 52,941
|  | 35,309 | 52,941
10. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 17,632 | 21,132
| Between 2-5 years | 35,309 | 52,941
|  | 52,941 | 74,073
Page 9
MARILLIAM FLOWERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
11. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (65,060)
| Charged to profit or loss | (5,264)
| At end of year | (70,324)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (70,324) | (65,060)
|  | (70,324) | (65,060)
12. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2024 - 2) Ordibary shares of £1.00 each | 2 | 2
13. | Controlling party
The company's ultimate controlling party is Tom Brown Wholesale Florist Limited, a Company incorporated in United kingdom, by virtue of its ownership of 100% of the issued share capital.
14. | Auditors' information
The auditors' report on the financial statements for the year ended 31 August 2025 was unqualified. The audit report was signed on 7 August 2026 by Duncan Stannett (Senior statutory auditor) on behalf of Barnes Roffe Audit Limited.
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