| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 31st January 2026 |
| for |
| 28 Flowers Ltd |
| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 31st January 2026 |
| for |
| 28 Flowers Ltd |
| 28 Flowers Ltd (Registered number: 15392304) |
| Contents of the Financial Statements |
| for the Year Ended 31st January 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| 28 Flowers Ltd |
| Company Information |
| for the Year Ended 31st January 2026 |
| Directors: |
| Registered office: |
| Registered number: |
| Accountants: |
| 54 Newberries Avenue |
| Radlett |
| Hertfordshire |
| WD7 7EP |
| 28 Flowers Ltd (Registered number: 15392304) |
| Balance Sheet |
| 31st January 2026 |
| 31/1/26 | 31/1/25 |
| Notes | £ | £ |
| Fixed assets |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Current assets |
| Stocks |
| Debtors | 6 |
| Cash at bank |
| Creditors |
| Amounts falling due within one year | 7 | ( |
) | ( |
) |
| Net current liabilities | ( |
) | ( |
) |
| Total assets less current liabilities | ( |
) | ( |
) |
| Capital and reserves |
| Called up share capital |
| Retained earnings | ( |
) | ( |
) |
| ( |
) | ( |
) |
| The directors acknowledge their 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. |
| 28 Flowers Ltd (Registered number: 15392304) |
| Balance Sheet - continued |
| 31st January 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| 28 Flowers Ltd (Registered number: 15392304) |
| Notes to the Financial Statements |
| for the Year Ended 31st January 2026 |
| 1. | Statutory information |
| 28 Flowers Ltd is a |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| The financial statements have been prepared on a going concern basis, notwithstanding the company’s net liabilities as at 31 January 2026, and current cash flow constraints. The directors have assessed the company’s financial position and confirm that they intend to provide the necessary financial support for at least twelve months from the date of approval of these financial statements. Based on this support and ongoing actions to improve trading performance and manage liabilities, the directors believe the going concern basis remains appropriate. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Short leasehold | - |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| 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 balance sheet date. |
| 28 Flowers Ltd (Registered number: 15392304) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st January 2026 |
| 2. | Accounting policies - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| 3. | Employees and directors |
| The average number of employees during the year was |
| 4. | Intangible fixed assets |
| Development |
| costs |
| £ |
| Cost |
| Additions |
| At 31st January 2026 |
| Amortisation |
| Amortisation for year |
| At 31st January 2026 |
| Net book value |
| At 31st January 2026 |
| 28 Flowers Ltd (Registered number: 15392304) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st January 2026 |
| 5. | Tangible fixed assets |
| Plant and |
| Land and | machinery |
| buildings | etc | Totals |
| £ | £ | £ |
| Cost |
| At 1st February 2025 |
| Additions |
| At 31st January 2026 |
| Depreciation |
| At 1st February 2025 |
| Charge for year |
| At 31st January 2026 |
| Net book value |
| At 31st January 2026 |
| At 31st January 2025 |
| 6. | Debtors: amounts falling due within one year |
| 31/1/26 | 31/1/25 |
| £ | £ |
| Other debtors |
| 7. | Creditors: amounts falling due within one year |
| 31/1/26 | 31/1/25 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |