FLOURISH OR FLOUNDER LIMITED


Director	HULME, Cate


Registered Address	9 Mere View
	Newcastle Road
	Congleton
	CW12 4XW


Registered Number	16164699 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026
		£	£
Fixed assets
Tangible assets	3		1,295
			1,295
Current assets
Debtors	4	20,039
Cash at bank and on hand		5,773
		25,812
Creditors amounts falling due within one year	5	(24,805)
Net current assets (liabilities)			1,007
Total assets less current liabilities			2,302
Net assets			2,302
Capital and reserves
Called up share capital			1
Profit and loss account			2,301
Shareholders' funds			2,302

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 24 September 2026, and are signed on its behalf by:

HULME, Cate
Director
Registered Company No. 16164699

FLOURISH OR FLOUNDER LIMITED

Notes to the Financial Statements
for the period ended 31 January 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from rendering of services
	Revenue 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2026
	Average number of employees during the year	1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	1,468	1,468
At 31 January 26	1,468	1,468
Depreciation and impairment
Charge for year	173	173
At 31 January 26	173	173
Net book value
At 31 January 26	1,295	1,295
At 05 January 25	-	-

4.	Debtors: amounts due within one year

		2026
		£
	Trade debtors / trade receivables	19,595
	Other debtors	1
	Prepayments and accrued income	443
	Total	20,039

5.	Creditors: amounts due within one year

		2026
		£
	Trade creditors / trade payables	1,032
	Taxation and social security	3,072
	Accrued liabilities and deferred income	20,701
	Total	24,805

6.	Share capital
	Share capital consists of 1 £1 ordinary shares.

7.	Controlling party
	The controlling party is Cate Hulme.