The directors present their annual report and financial statements for the 16 month period ended 31 March 2025.

The principal activity of the company continued to be that of the sale of handmade gifts.

The directors who held office during the 16 month period and up to the date of signature of the financial statements were as follows:

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies' exemption.

The average number of persons, including directors, employed by the company during the 16 month period was as follows:

Life Is Lovely Gifts Ltd is a private company limited by shares incorporated in Scotland. The registered office is 29 Balvonie Brae, Inverness, IV2 6GD.

For the 16 month period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the 16 month period in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true