Flowering Shrubs Nursery Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 6219130

Flowering Shrubs Nursery Limited

Filleted Unaudited Financial Statements

30 April 2026

Flowering Shrubs Nursery Limited

Financial Statements

Year ended 30 April 2026

Contents	Pages

Statement of financial position	1

Notes to the financial statements	2 to 5

Flowering Shrubs Nursery Limited

Statement of Financial Position

30 April 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	6	17,497	23,330

Current assets

Debtors	7	229,773	191,044
Cash at bank and in hand		83,167	25,605
		---------	---------
		312,940	216,649

Creditors: amounts falling due within one year	8	( 188,916)	( 184,203)
		---------	---------
Net current assets		124,024	32,446
		---------	--------
Total assets less current liabilities		141,521	55,776

Provisions

Taxation including deferred tax	9	( 1,202)	–
		---------	--------
Net assets		140,319	55,776
		---------	--------

Capital and reserves

Called up share capital	11	2	2
Profit and loss account		140,317	55,774
		---------	--------
Shareholders funds		140,319	55,776
		---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 23 October 2026 , and are signed on behalf of the board by:

Mrs J Phillips
Director

Company registration number: 6219130

Flowering Shrubs Nursery Limited

Notes to the Financial Statements

Year ended 30 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 334 Cyncoed Road, Cardiff, CF23 6RZ.

2. Statement of compliance

These financial statements have been prepared in accordance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The director has a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the director continues to adopt the going concern basis of accounting in preparing the annual financial statements.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

The turnover shown in the profit and loss account represents amounts invoiced during the year.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Furniture & Fittings	-	25% reducing balance
Motor Vehicles	-	25% reducing balance
Office Equipment	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 25 (2025: 11 ).

5. Tax on profit/(loss)

Major components of tax expense

	2026	2025
	£	£

Current tax:

UK current tax expense	4,412	–

Deferred tax:

Origination and reversal of timing differences	1,202	–
	-------	----
Tax on profit/(loss)	5,614	–
	-------	----

6. Tangible assets

	Furniture & Fittings	Motor Vehicles	Office Equipment	Total
	£	£	£	£
Cost
At 1 May 2025 and 30 April 2026	28,809	64,149	25,576	118,534
	--------	--------	--------	---------
Depreciation
At 1 May 2025	21,687	53,524	19,993	95,204
Charge for the year	1,781	2,656	1,396	5,833
	--------	--------	--------	---------
At 30 April 2026	23,468	56,180	21,389	101,037
	--------	--------	--------	---------
Carrying amount
At 30 April 2026	5,341	7,969	4,187	17,497
	--------	--------	--------	---------
At 30 April 2025	7,122	10,625	5,583	23,330
	--------	--------	--------	---------

7. Debtors

	2026	2025
	£	£
Other debtors	229,773	191,044
	---------	---------

Other debtors include an amount of £nil (2025 - £nil) falling due after more than one year.

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	4,412	–
Social security and other taxes	–	1,134
Other creditors	184,504	183,069
	---------	---------
	188,916	184,203
	---------	---------

9. Provisions

	Deferred tax (note 10)
	£
At 1 May 2025	–
Additions	1,202
	-------
At 30 April 2026	1,202
	-------

10. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2026	2025
	£	£
Included in provisions (note 9)	1,202	–
	-------	----

The deferred tax account consists of the tax effect of timing differences in respect of:

	2026	2025
	£	£
Accelerated capital allowances	1,202	–
	-------	----

11. Called up share capital

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
Ordinary A shares of £ 1 each	1	1	1	1
	----	----	----	----
	2	2	2	2
	----	----	----	----

12. Related party transactions

The company was under the control of Mrs J Phillips , the managing director, and her husband Mr GD Phillips throughout the current and previous year by virtue of their combined interest in 100% of the issued ordinary share capital. During the year the company paid dividends of £1,000 (2025 - £1,000) to the shareholders. The company has an omnibus guarantee and set-off agreement with Lloyds Bank Plc dated 15 January 2021 between itself and Jogles Limited, a company also under the ownership of Mrs J Phillips and Mr GD Phillips.