Floro Holdings Ltd

Director's Report for the Year Ended 30 June 2026

The director presents his report and the financial statements for the year ended 30 June 2026.

Director of the company

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

Mr Peter Robert Hogben

Principal activity

The principal activity of the company is Information technology consultancy activities

Small companies provision statement

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.

Approved and authorised by the director on 2 September 2026
 

......................................... Mr Peter Robert Hogben Director

Floro Holdings Ltd

(Registration number: 14267056)
Balance Sheet as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	580	-
Current assets
Debtors	5	3,557	5,013
Cash at bank and in hand		13,155	30,890
		16,712	35,903
Creditors: Amounts falling due within one year	6	(17,290)	(22,275)
Net current (liabilities)/assets		(578)	13,628
Net assets		2	13,628
Capital and reserves
Called up share capital	7	2	2
Retained earnings		-	13,626
Shareholders' funds		2	13,628

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account and Director's Report.

Approved and authorised by the director on 2 September 2026
 

Floro Holdings Ltd

(Registration number: 14267056)
Balance Sheet as at 30 June 2026
(continued)

......................................... Mr Peter Robert Hogben Director

Floro Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
121 Missenden Acres
Southampton
SO30 2RD
England

These financial statements were authorised for issue by the director on 2 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Floro Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026
(continued)

2	Accounting policies (continued)

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Floro Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026
(continued)

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
Additions	707	707
At 30 June 2026	707	707
Depreciation
Charge for the year	127	127
At 30 June 2026	127	127
Carrying amount
At 30 June 2026	580	580

5

Debtors

	2026 £	2025 £
Other debtors	3,557	5,013
	3,557	5,013

6

Creditors

Creditors: amounts falling due within one year

Floro Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026
(continued)

6	Creditors (continued)

	2026 £	2025 £
Due within one year
Taxation and social security	-	6,169
Accruals and deferred income	1,199	1,049
Other creditors	16,091	15,057
	17,290	22,275

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	2	2	2	2