REGISTERED NUMBER: 10787636 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Flori Construction Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

F Kullani

REGISTERED OFFICE:

662 High Road

London

N12 0NL

REGISTERED NUMBER:

10787636 (England and Wales)

ACCOUNTANTS:

Roseworth Limited

662 High Road

Finchley

London

N12 0NL

FIXED ASSETS

Tangible assets

4

125,066

97,144

CURRENT ASSETS

Stocks

227,839

255,958

Debtors

5

567,819

758,132

Cash at bank

148,824

8,697

944,482

1,022,787

CREDITORS

Amounts falling due within one year

6

561,036

681,613

NET CURRENT ASSETS

383,446

341,174

TOTAL ASSETS LESS CURRENT LIABILITIES

508,512

438,318

CREDITORS

Amounts falling due after more than one year

7

(73,358

)

(40,319

)

PROVISIONS FOR LIABILITIES

(27,656

)

(19,750

)

NET ASSETS

407,498

378,249

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

407,398

378,149

SHAREHOLDERS' FUNDS

407,498

378,249

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 5 October 2026 and were signed by:

F Kullani - Director

1.	STATUTORY INFORMATION

Flori Construction Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

294,063

Additions

69,613

At 31 May 2026

363,676

DEPRECIATION

At 1 June 2025

196,919

Charge for year

41,691

At 31 May 2026

238,610

NET BOOK VALUE

At 31 May 2026

125,066

At 31 May 2025

97,144

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 June 2025

90,735

Additions

69,613

Transfer to ownership

(35,990

)

At 31 May 2026

124,358

DEPRECIATION

At 1 June 2025

67,573

Charge for year

19,399

Transfer to ownership

(20,807

)

At 31 May 2026

66,165

NET BOOK VALUE

At 31 May 2026

58,193

At 31 May 2025

23,162

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

428,676

401,092

Other debtors

139,143

357,040

567,819

758,132

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans and overdrafts

6,120

6,120

Hire purchase contracts

31,456

19,285

Trade creditors

151,332

85,770

Taxation and social security

55,540

215,937

Other creditors

316,588

354,501

561,036

681,613

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans

18,905

23,931

Hire purchase contracts

54,453

16,388

73,358

40,319