REGISTERED NUMBER: 14154235 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Flowers and Ferns Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

Miss V Martin

REGISTERED OFFICE:

3 Clover House

Boston Road

Sleaford

Lincolnshire

NG34 7HD

REGISTERED NUMBER:

14154235 (England and Wales)

ACCOUNTANTS:

D Hubbard Accountancy Limited

3 Clover House

Boston Road

Sleaford

Lincolnshire

NG34 7HD

FIXED ASSETS

Intangible assets

4

18,000

30,000

Tangible assets

5

15,320

6,937

33,320

36,937

CURRENT ASSETS

Stocks

1,205

2,000

Debtors

6

11,927

13,933

Cash at bank

-

1

13,132

15,934

CREDITORS

Amounts falling due within one year

7

38,901

48,326

NET CURRENT LIABILITIES

(25,769

)

(32,392

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,551

4,545

CREDITORS

Amounts falling due after more than one year

8

7,449

-

NET ASSETS

102

4,545

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

2

4,445

SHAREHOLDERS' FUNDS

102

4,545

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 September 2026 and were signed by:

Miss V Martin - Director

1.	STATUTORY INFORMATION

Flowers and Ferns 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.

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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of five years.

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.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

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 Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2025

and 30 June 2026

60,000

AMORTISATION

At 1 July 2025

30,000

Charge for year

12,000

At 30 June 2026

42,000

NET BOOK VALUE

At 30 June 2026

18,000

At 30 June 2025

30,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2025

18,499

Additions

16,960

Disposals

(3,470

)

At 30 June 2026

31,989

DEPRECIATION

At 1 July 2025

11,562

Charge for year

5,107

At 30 June 2026

16,669

NET BOOK VALUE

At 30 June 2026

15,320

At 30 June 2025

6,937

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

11,927

13,933

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans and overdrafts

2,634

6,481

Hire purchase contracts

4,063

-

Trade creditors

9,921

10,711

Tax

606

5,460

Social security and other taxes

929

(531

)

VAT

13,653

5,926

Other creditors

-

1,342

Pension creditor

188

242

Directors' current accounts

5,082

16,885

Accrued expenses

1,825

1,810

38,901

48,326

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Hire purchase contracts

7,449

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

£

100

Ordinary

1

100

100

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £2,500 (2025 - £1,070) were paid to the director .

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Miss V Martin.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 June 2026 set out on pages two to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

D Hubbard Accountancy Limited

3 Clover House

Boston Road

Sleaford

Lincolnshire

NG34 7HD

7 September 2026