LUCY VAIL FLORISTRY LTD


Director	Lucy Vail


Registered Address	Unit C4
	Warriner Gardens
	London
	SW11 4XW


Registered Number	11639860 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		22,687		33,566
			22,687		33,566
Current assets
Debtors	4	102,735		36,873
Cash at bank and on hand		801,731		179,801
		904,466		216,674
Creditors amounts falling due within one year	5	(921,060)		(140,516)
Net current assets (liabilities)			(16,594)		76,158
Total assets less current liabilities			6,093		109,724
Creditors amounts falling due after one year	6		(3,958)		(15,129)
Provisions for liabilities	8		(1,897)		-
Net assets			238		94,595
Capital and reserves
Called up share capital			180		100
Profit and loss account			58		94,495
Shareholders' funds			238		94,595

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 30 December 2025, and are signed on its behalf by:

Lucy Vail
Director
Registered Company No. 11639860

LUCY VAIL FLORISTRY LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax. Turnover is recognised when the company has fulfilled its performance obligations and control of the goods or services has passed to the customer. This is generally when the related project or event takes place. Income and directly attributable costs are recognised in the same accounting period. Costs incurred in advance of that period are carried forward as prepayments.

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax.
Turnover is recognised when the company has fulfilled its performance obligations and control of the goods or services has passed to the customer. This is generally when the related project or event takes place.
Income and directly attributable costs are recognised in the same accounting period. Costs incurred in advance of that period are carried forward as prepayments.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:


		Straight line (years)
	Plant and machinery	5
	Vehicles	4

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	6		6

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	46,794	37,166	-	83,960
Additions	4,200	1,568	675	6,443
At 31 March 25	50,994	38,734	675	90,403
Depreciation and impairment
At 01 April 24	20,343	30,051	-	50,394
Charge for year	8,484	8,683	155	17,322
At 31 March 25	28,827	38,734	155	67,716
Net book value
At 31 March 25	22,167	-	520	22,687
At 31 March 24	26,451	7,115	-	33,566

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	30,254	14,601
Other debtors	24,375	13,187
Prepayments and accrued income	48,106	9,085
Total	102,735	36,873

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	47,855	60,404
Bank borrowings and overdrafts	4,259	-
Taxation and social security	2,666	-
Finance lease and HP contracts	3,298	-
Accrued liabilities and deferred income	862,982	80,112
Total	921,060	140,516

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	2,005	10,000
Other creditors	1,953	5,129
Total	3,958	15,129

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	5,251		5,129

8.	Provisions for liabilities

	2025	2024
	£	£
Other provisions	1,897	-
Total	1,897	-

9.	Change in reporting period and impact on comparability
	The comparative figures for 2024 relate to the three month period from 1 January 2024 to 31 March 2024, as the reporting period was shortened.