FLEUR OLBY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss F M Olby

REGISTERED OFFICE:

Fairfax House

6A Mill Field Road

Cottingley Business Park

Bingley

West Yorkshire

BD16 1PY

REGISTERED NUMBER:

04849825 (England and Wales)

ACCOUNTANTS:

Wilkinson and Partners

Chartered Accountants

Fairfax House

6a Mill Field Road

Cottingley Business Park

Bradford

West Yorkshire

BD16 1PY

FIXED ASSETS

Intangible assets

4

18,418

18,418

Tangible assets

5

1,898

12,233

20,316

30,651

CURRENT ASSETS

Stocks

2,609

4,609

Debtors

6

137

137

Cash at bank and in hand

20,550

13,836

23,296

18,582

CREDITORS

Amounts falling due within one year

7

30,227

40,770

NET CURRENT LIABILITIES

(6,931

)

(22,188

)

TOTAL ASSETS LESS CURRENT LIABILITIES

13,385

8,463

CAPITAL AND RESERVES

Called up share capital

8

82,000

82,000

Revaluation reserve

9

-

25,203

Retained earnings

(68,615

)

(98,740

)

SHAREHOLDERS' FUNDS

13,385

8,463

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 August 2026 and were signed by:

Miss F M Olby - Director

1.	STATUTORY INFORMATION

Fleur Olby Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

In accordance with Section 444 of the Companies Act 2006, the Directors Report has not been delivered.

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 historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Website Design has been fully amortised in the current year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 September 2024

and 31 August 2025

18,418

NET BOOK VALUE

At 31 August 2025

18,418

At 31 August 2024

18,418

5.	TANGIBLE FIXED ASSETS

Photographic

equipment

£

COST OR VALUATION

At 1 September 2024

26,150

Disposals

(23,917

)

At 31 August 2025

2,233

DEPRECIATION

At 1 September 2024

13,917

Charge for year

335

Eliminated on disposal

(13,917

)

At 31 August 2025

335

NET BOOK VALUE

At 31 August 2025

1,898

At 31 August 2024

12,233

Cost or valuation at 31 August 2025 is represented by:

Photographic

equipment

£

Valuation in 2016

16,000

Valuation in 2019

9,203

Valuation in 2021

(12,904

)

Valuation in 2022

(9,464

)

Valuation in 2023

23,315

Valuation in 2024

(23,917

)

2,233

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Prepayments

137

137

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

-

1,104

Directors' current accounts

29,009

38,506

Accrued expenses

1,218

1,160

30,227

40,770

Loans from directors are interest free and repayable on demand.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

82,000

Ordinary

1

82,000

82,000

9.

RESERVES

Revaluation

reserve

£

At 1 September 2024

25,203

Photographic equipment

(25,203

)

At 31 August 2025

-

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Miss F M Olby.