ALEXANDER COLLIER FLOWERS LTD


Directors	COLLIER, Ian Alexander
	ROSSI, Iacopo


Registered Address	324 Olympic House 28-42 Clements Road
	Ilford
	IG1 1BA


Registered Number	09990490 (England and Wales)

Balance Sheet as at
28 February 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		-		24,216
			-		24,216
Current assets
Debtors		41,817		65,954
Cash at bank and on hand		5		4
		41,822		65,958
Creditors amounts falling due within one year	4	(192,467)		(153,339)
Net current assets (liabilities)			(150,645)		(87,381)
Total assets less current liabilities			(150,645)		(63,165)
Creditors amounts falling due after one year	5		(7,739)		(17,500)
Net assets			(158,384)		(80,665)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(158,385)		(80,666)
Shareholders' funds			(158,384)		(80,665)

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 Directors acknowledge 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 Board of Directors on 5 October 2026, and are signed on its behalf by:

COLLIER, Ian Alexander
Director
Registered Company No. 09990490

ALEXANDER COLLIER FLOWERS LTD

Notes to the Financial Statements
for the year ended 28 February 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	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:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	25

2.	Average number of employees


		2026		2025
	Average number of employees during the year	3		4

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 March 25	82,922	31,327	114,249
Disposals	(82,922)	(31,327)	(114,249)
Depreciation and impairment
At 01 March 25	61,058	28,975	90,033
Charge for year	5,466	588	6,054
On disposals	(66,524)	(29,563)	(96,087)
Net book value
At 28 February 26	-	-	-
At 28 February 25	21,864	2,352	24,216

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	600	-
Bank borrowings and overdrafts	19,803	3,403
Taxation and social security	26,114	14,975
Other creditors	145,950	134,961
Total	192,467	153,339


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	7,739	17,500
Total	7,739	17,500

6.	Related party transactions
	At the end of the current year, the company owed the director £144,232 (2025: £134,739)