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Registered number: SC258318 WILLIAMSON DESIGN FLORIST LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
WILLIAMSON DESIGN FLORIST LIMITED COMPANY INFORMATION
Directors | Mr A N Williamson
| Mr H B Williamson
| Mr J S Williamson
| Ms M R H C Williamson
Registered number | SC258318
Registered office | Beechwood Nurseries
| 17 Houston Mains Holdings
| Uphall
| West Lothian
| EH52 6PA
Accountants | EQ Accountants Limited
| Chartered Accountants
| Pentland House
| Saltire Centre
| Glenrothes
| Fife
| KY6 2AH
WILLIAMSON DESIGN FLORIST LIMITED REGISTERED NUMBER: SC258318 STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 190,369 |  | 168,505
|  |  | 190,369 |  | 168,505
Current assets |  |  |  |  |
Stocks |  | 189,529 |  | 198,707 |
Debtors: amounts falling due within one year | 6 | 80,441 |  | 93,725 |
Cash at bank and in hand |  | 239,275 |  | 277,911 |
|  | 509,245 |  | 570,343 |
Creditors: amounts falling due within one year | 7 | (448,330) |  | (406,232) |
Net current assets |  |  | 60,915 |  | 164,111
Total assets less current liabilities |  |  | 251,284 |  | 332,616
Creditors: amounts falling due after more than one year | 8 |  | (3,897) |  | (39,486)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (45,837) |  | (23,228) |
|  |  | (45,837) |  | (23,228)
Net assets |  |  | 201,550 |  | 269,902
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 201,549 |  | 269,901
|  |  | 201,550 |  | 269,902
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WILLIAMSON DESIGN FLORIST LIMITED REGISTERED NUMBER: SC258318 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JULY 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr J S Williamson
Director
Date: 4 February 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
WILLIAMSON DESIGN FLORIST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Williamson Design Florist Limited is a private company, limited by shares, incorporated in Scotland with registration number SC258318. The registered office address is Beechwood Nurseries, Uphall, West Lothian, Scotland, EH52 6PA. The company's functional and presentational currency is GBP. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds. Page 3
WILLIAMSON DESIGN FLORIST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.5 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
WILLIAMSON DESIGN FLORIST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 15% |
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | Fixtures and fittings | - | 25% |
|  |  |  | Computer equipment | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Average employees | 54 | 60
Page 5
WILLIAMSON DESIGN FLORIST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 August 2024 | 95,850
| At 31 July 2025 | 95,850
| Amortisation |
| At 1 August 2024 | 95,850
| At 31 July 2025 | 95,850
| Net book value |
| At 31 July 2025 | -
| At 31 July 2024 | -
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WILLIAMSON DESIGN FLORIST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 August 2024 | 18,283 | 182,106 | 146,148 | 131,134 | 477,671
| Additions | 2,530 | 65,775 | 5,375 | 4,121 | 77,801
| Disposals | - | (35,534) | (1,415) | (55,782) | (92,731)
| At 31 July 2025 | 20,813 | 212,347 | 150,108 | 79,473 | 462,741
| Depreciation |  |  |  |  |
| At 1 August 2024 | 10,700 | 70,969 | 106,990 | 120,507 | 309,166
| Charge for the year on owned assets | 1,303 | 30,251 | 13,833 | 4,370 | 49,757
| Disposals | - | (29,991) | (1,041) | (55,519) | (86,551)
| At 31 July 2025 | 12,003 | 71,229 | 119,782 | 69,358 | 272,372
| Net book value |  |  |  |  |
| At 31 July 2025 | 8,810 | 141,118 | 30,326 | 10,115 | 190,369
| At 31 July 2024 | 7,583 | 111,137 | 39,158 | 10,627 | 168,505
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 80,258 | 93,542
| Other debtors | 183 | 183
|  | 80,441 | 93,725
Page 7
WILLIAMSON DESIGN FLORIST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 30,000 | 30,000
| Trade creditors | 113,685 | 118,198
| Amounts owed to group undertakings | 80,687 | 2,245
| Other taxation and social security | 129,993 | 161,082
| Obligations under finance lease and hire purchase contracts | 5,589 | 5,589
| Other creditors | 67,730 | 67,426
| Accruals and deferred income | 20,646 | 21,692
|  | 448,330 | 406,232
| The Bank of Scotland PLC hold a bond and floating charge dated 18th February 2004 over the assets of the company. Obligations under finance leases and hire purchase contracts are secured over the relevant assets.
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 2,500 | 32,500
| Net obligations under finance leases and hire purchase contracts | 1,397 | 6,986
|  | 3,897 | 39,486
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary shares share of £1.00 | 1 | 1
10. | Controlling party
The company is a wholly owned subsidiary of N.O.W. Holdings Ltd, a company incorporated in Scotland; registered number SC258674. The registered office is Beechwood Nurseries, Uphall, West Lothian, EH52 6PA.
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