REGISTERED NUMBER: 06852780 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ENVY CREATE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Le Mans

J D Wylie

REGISTERED OFFICE:

10 Barley Mow Passage

London

W4 4PH

REGISTERED NUMBER:

06852780 (England and Wales)

AUDITORS:

Flint & Thompson

Statutory Auditors

2 Manor Square

Solihull

West Midlands

B91 3PX

FIXED ASSETS

Tangible assets

4

33,193

42,228

CURRENT ASSETS

Stocks

730,945

995,074

Debtors

5

993,431

554,310

Cash at bank

1,566,487

998,385

3,290,863

2,547,769

CREDITORS

Amounts falling due within one year

6

3,220,733

1,821,184

NET CURRENT ASSETS

70,130

726,585

TOTAL ASSETS LESS CURRENT LIABILITIES

103,323

768,813

PROVISIONS FOR LIABILITIES

1,717

8,024

NET ASSETS

101,606

760,789

CAPITAL AND RESERVES

Called up share capital

6

6

Retained earnings

101,600

760,783

SHAREHOLDERS' FUNDS

101,606

760,789

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 Board of Directors and authorised for issue on 19 September 2025 and were signed on its behalf by:

A Le Mans - Director

1.	STATUTORY INFORMATION

Envy Create Limited 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.

The financial statements have been prepared on a going concern basis which the director considers to be appropriate. The company has group support to ensure that it meets its liabilities for a period of no less than 12 months from the approval of the financial statements. Consequently, the director is confident that the company will have sufficient funds to continue to meet its liabilities as they fall due for a period of at least 12 months from the date of approval of the financial statements and therefore have prepared them on a going concern basis.

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.

Fixtures and fittings

-

25% reducing balance

Computer equipment

-

25% reducing balance

Work in progress

Work in progress is valued on costs incurred for events that are in progress and due to take place after the year end.

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.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

29,138

105,103

134,241

Additions

317

1,711

2,028

At 31 March 2025

29,455

106,814

136,269

DEPRECIATION

At 1 April 2024

23,912

68,101

92,013

Charge for year

1,385

9,678

11,063

At 31 March 2025

25,297

77,779

103,076

NET BOOK VALUE

At 31 March 2025

4,158

29,035

33,193

At 31 March 2024

5,226

37,002

42,228

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

964,390

402,004

Tax

14,973

149,538

Prepayments

14,068

2,768

993,431

554,310

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

174,378

502,805

Social security & other taxes

52,155

66,561

VAT

219,834

67,738

Deferred income

1,883,049

1,151,351

Directors' current accounts

846,847

2,927

Accrued expenses

44,470

29,802

3,220,733

1,821,184

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Peter Haughton FCCA MAAT (Senior Statutory Auditor)

for and on behalf of Flint & Thompson

8.	RELATED PARTY DISCLOSURES

During the year the company paid dividends of £3,100,000 (2024: £875,000) to the director.

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr A LeMans and Mr J Wylie both directors of the company who own 100% of the issued voting share capital.