Flowers Farm Trout Lakes Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 6

Flowers Farm Trout Lakes Limited

Company Information

Director

Mrs Dawn Griffin

Registered office

Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Accountants

Edwards and Keeping Limited Chartered Accountants Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Flowers Farm Trout Lakes Limitedfor the Year Ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Flowers Farm Trout Lakes Limited for the year ended 31 January 2026 as set out on pages 3 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Flowers Farm Trout Lakes Limited, as a body, in accordance with the terms of our engagement letter dated 20 February 2025. Our work has been undertaken solely to prepare for your approval the accounts of Flowers Farm Trout Lakes Limited and state those matters that we have agreed to state to the Board of Directors of Flowers Farm Trout Lakes Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Flowers Farm Trout Lakes Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Flowers Farm Trout Lakes Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Flowers Farm Trout Lakes Limited. You consider that Flowers Farm Trout Lakes Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Flowers Farm Trout Lakes Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Edwards and Keeping Limited
Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

22 September 2026

Flowers Farm Trout Lakes Limited

(Registration number: 08829368)
Balance Sheet as at 31 January 2026

	Note	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		4,357		4,623
Current assets
Stocks		300		300
Debtors	5	801		1,139
Cash at bank and in hand		28,514		27,890
		29,615		29,329
Creditors: Amounts falling due within one year	6	(4,512)		(5,005)
Net current assets			25,103		24,324
Net assets			29,460		28,947
Capital and reserves
Called up share capital		2		2
Profit and loss account		29,458		28,945
Shareholders funds			29,460		28,947

For the financial year ending 31 January 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 her 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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.

Approved and authorised by the director on 22 September 2026
 

Mrs Dawn Griffin
Director

Flowers Farm Trout Lakes Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2026

1	General information

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

The address of its registered office is:
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA
England

The principal place of business is:
School House
Church farm
Batcombe
Dorchester
Dorset
DT2 7BG

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.

Tax

The tax expense for the period comprises current 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 corporation 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.

Flowers Farm Trout Lakes Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2026

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for goods and services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

3	Staff numbers

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

Flowers Farm Trout Lakes Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2026

4	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 February 2025	10,550	10,550
Additions	506	506
At 31 January 2026	11,056	11,056
Depreciation
At 1 February 2025	5,927	5,927
Charge for the year	772	772
At 31 January 2026	6,699	6,699
Carrying amount
At 31 January 2026	4,357	4,357
At 31 January 2025	4,623	4,623

5

Debtors

Current	2026 £	2025 £
Prepayments	801	858
Other debtors	-	281
	801	1,139

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	-	937
Accruals and deferred income	902	758
Other creditors	3,610	3,310
	4,512	5,005

7	Share capital

Allotted, called up and fully paid shares

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