REGISTERED NUMBER: 04485499 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

LAWN CREATIVE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L C Rostron

REGISTERED OFFICE:

3 Gordon Drive

Grassendale

Liverpool

L19 0NT

REGISTERED NUMBER:

04485499 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25 Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

HSBC Bank plc

Eastgate Street

Chester

CH1 1XW

FIXED ASSETS

Tangible assets

4

2,652

2,954

CURRENT ASSETS

Stocks

5

500

500

Debtors

6

12,281

20,664

Cash at bank

5,738

4,785

18,519

25,949

CREDITORS

Amounts falling due within one year

7

15,264

17,041

NET CURRENT ASSETS

3,255

8,908

TOTAL ASSETS LESS CURRENT LIABILITIES

5,907

11,862

PROVISIONS FOR LIABILITIES

8

504

561

NET ASSETS

5,403

11,301

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

5,303

11,201

SHAREHOLDERS' FUNDS

5,403

11,301

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15th December 2025 and were signed by:

L C Rostron - Director

1.	STATUTORY INFORMATION

Lawn Creative 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.

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.

Computers

-

25% on cost

Fixtures and fittings

-

25% on cost

Office Equipment

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Office

Computers

fittings

Equipment

Totals

£

£

£

£

COST

At 1st April 2024

19,222

12,198

1,860

33,280

Additions

558

-

-

558

At 31st March 2025

19,780

12,198

1,860

33,838

DEPRECIATION

At 1st April 2024

19,073

9,393

1,860

30,326

Charge for year

84

776

-

860

At 31st March 2025

19,157

10,169

1,860

31,186

NET BOOK VALUE

At 31st March 2025

623

2,029

-

2,652

At 31st March 2024

149

2,805

-

2,954

5.

STOCKS

31.3.25

31.3.24

£

£

Work-in-progress

500

500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

12,281

20,664

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

5,617

6,434

Tax

7,442

5,170

Social security

433

433

VAT

-

1,783

Directors' current accounts

572

2,071

Accrued expenses

1,200

1,150

15,264

17,041

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

Accelerated capital allowances

504

561

Deferred

tax

£

Balance at 1st April 2024

561

Movement in the period due to:

changes in tax allowances

(57

)

Balance at 31st March 2025

504

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

10.	CAPITAL COMMITMENTS

31.3.25

31.3.24

£

£

Contracted but not provided for in the

financial statements

-

-

11.	ULTIMATE CONTROLLING PARTY