1

General information

Flourish Holdings Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 14131853

Its registered office is:

2

Consolidation

The company is exempt from preparing group accounts under section 399 of the Companies Act 2006 as it heads a small group. These accounts present information about the company as an individual undertaking and not about its group.

3

Accounting policies

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investments

4

Employees

2026

2025

Number

Number

The average monthly number of employees (including directors) during the year was:

5

Taxation

Factors affecting the tax charge for the period

The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:

2026

2025

£

£

Profit on ordinary activities before tax

Standard rate of corporation tax in the United Kingdom

25%

25%

Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom

Income not taxable - dividends from subsidiary

(7,708)

6

Investments

Investment in Subsidiaries

Total

£

£

Cost or valuation

Additions

At 31 May 2026

Net book values

At 31 May 2026

7

Subsidiary undertakings

The company holds 125 Ordinary shares of £1 each, being 100% of the issued share capital, in Flourish Craft Bakery Ltd (company number 03986982), a craft bakery incorporated in England and Wales whose registered office is Unit 2 Garnett Close, Watford WD24 7GL. The shares were acquired on 5 June 2025 as part of a group reorganisation.