Hand and Flowers Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 05618264

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,351,684		4,483,812

			4,351,684		4,483,812
CURRENT ASSETS
Stocks	5	32,146		36,313
Debtors	6	1,102,941		563,869
Cash at bank and in hand		138,930		6,691

		1,274,017		606,873
Creditors: Amounts Falling Due Within One Year	7	(7,021,867 )		(4,371,394 )

NET CURRENT ASSETS (LIABILITIES)			(5,747,850 )		(3,764,521 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,396,166 )		719,291

Creditors: Amounts Falling Due After More Than One Year	8		1,848,877		-

PROVISIONS FOR LIABILITIES
Deferred Taxation			(129,837 )		(162,699 )

NET ASSETS			322,874		556,592

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			322,774		556,492

SHAREHOLDERS' FUNDS			322,874		556,592

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Hand and Flowers Limited

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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 25 August 2026 and were signed on its behalf by:

Mrs B Cullen-Kerridge

Director

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Hand and Flowers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05618264 . The registered office is 126 West Street, Marlow, Buckinghamshire, SL7 2BP.

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:

Freehold	2% on cost
Improvements to Property	2% on cost
Plant & Machinery	20% on cost
Motor Vehicles	20% reducing balance
Fixtures & Fittings	20% on cost
Computer Equipment	20% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. 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.

...CONTINUED

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Hand and Flowers Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.5. Taxation - continued

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: 98 (2024: 111)

4. Tangible Assets

	Land & Property
	Freehold	Improvements to Property	Plant & Machinery	Motor Vehicles
	£	£	£	£
Cost
As at 1 December 2024	3,055,115	2,181,135	287,479	101,987
Additions	-	22,221	10,740	-

As at 30 November 2025	3,055,115	2,203,356	298,219	101,987

Depreciation
As at 1 December 2024	650,156	309,389	284,390	26,331
Provided during the period	61,103	44,067	3,613	15,131

As at 30 November 2025	711,259	353,456	288,003	41,462

Net Book Value
As at 30 November 2025	2,343,856	1,849,900	10,216	60,525

As at 1 December 2024	2,404,959	1,871,746	3,089	75,656


	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 December 2024	794,761	69,179	6,489,656
Additions	9,857	1,786	44,604

As at 30 November 2025	804,618	70,965	6,534,260

Depreciation
As at 1 December 2024	701,309	34,269	2,005,844
Provided during the period	38,625	14,193	176,732

As at 30 November 2025	739,934	48,462	2,182,576

Net Book Value
As at 30 November 2025	64,684	22,503	4,351,684

As at 1 December 2024	93,452	34,910	4,483,812

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Hand and Flowers Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

5. Stocks

	2025	2024
	£	£
Stock	32,146	36,313

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	382,997	242,803
Other debtors	719,944	321,066

	1,102,941	563,869

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	535,822	377,014
Bank loans and overdrafts	3,817,467	1,526,946
Other creditors	2,301,180	1,921,772
Taxation and social security	367,398	545,662

	7,021,867	4,371,394

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	(1,848,877 )	-

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

10. Related Party Transactions

Summary of transactions with all associated companies

Tom Kerridge Consultancy Limited

During the year Hand and Flowers Limited recharged expenses of £11,650 to Tom Kerridge Consultancy Limited, a company under common control. At the balance sheet date, Hand and Flowers Limited was owed £247,428 by Tom Kerridge Consultancy Limited.

Kerridge Cullen Property Limited

At the balance sheet date, Hand and Flowers Limited was owed £1,004 by Kerridge Cullen Property Limited, a company controlled by a Director of Hand and Flowers Limited.

Tom Kerridge Media Limited

During the year Hand and Flowers Limited was loaned £392,706 by Tom Kerridge Media Limited, a company under common control.

At the balance sheet date, Hand and Flowers Limited owed £518,158 to Tom Kerridge Media Limited.

Tom Kerridge London Limited

During the year Hand and Flowers Limited loaned £21,000 to Tom Kerridge London Limited, a company under common control.

At the balance sheet date, Hand and Flowers Limited was owed £166,384 by Tom Kerridge London Limited.

The Coach (Marlow) Limited

...CONTINUED

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Hand and Flowers Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

10. Related Party Transactions - continued

During the year Hand and Flowers Limited was loaned £139,424 by The Coach (Marlow) Limited, a company under common control.

At the balance sheet date, Hand and Flowers Limited owed £419,130 to The Coach (Marlow) Limited.

The Butcher's Tap & Grill Limited

During the year Hand and Flowers Limited was charged £26,209 of expenses by The Butcher's Tap & Grill Limited, a company under common control.

At the balance sheet date, Hand and Flowers Limited owed £114,200 to The Butcher's Tap & Grill Limited.

The Chalk Free House Limited

During the year Hand and Flowers Limited was loaned £22,088 by The Chalk Free House Limited, a company under common control.

At the balance sheet date, Hand and Flowers Limited was owed £64,853 by The Chalk Free House Limited.

These loans are repayable on demand and interest is not being charged.

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