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Company Registration No. 08239683 (England and Wales)
Strictly Daylilies Ltd Unaudited accounts for the year ended 31 May 2025
Strictly Daylilies Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,034
2,808
Current assets
Inventories
27,045
27,045
Debtors
5
86
79
Cash at bank and in hand
609
4,014
27,740
31,138
Creditors: amounts falling due within one year
6
(117,224)
(111,423)
Net current liabilities
(89,484)
(80,285)
Net liabilities
(88,450)
(77,477)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(88,550)
(77,577)
Shareholders' funds
(88,450)
(77,477)
For the year ending 31 May 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 March 2026 and were signed on its behalf by
Mr C Dyason Director Company Registration No. 08239683
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Strictly Daylilies Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Strictly Daylilies Ltd is a private company, limited by shares, registered in England and Wales, registration number 08239683. The registered office is 2 Primes Corner, Histon, Cambridge, Cambridgeshire, CB24 9AG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Plant & machinery
20% and 10% straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Going concern
At the end of the accounting period the company was insolvent with net liabilities of £88,450 (2024 £77,477). The accounts have been prepared on a going concern basis due to the continuing support of the parent company Devantier Group Ltd.
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Strictly Daylilies Ltd Notes to the Accounts for the year ended 31 May 2025
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 June 2024
50,133
At 31 May 2025
50,133
Depreciation
At 1 June 2024
47,325
Charge for the year
1,774
At 31 May 2025
49,099
Net book value
At 31 May 2025
1,034
At 31 May 2024
2,808
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
86
79
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
2,991
4,299
Amounts owed to group undertakings and other participating interests
111,190
105,690
Taxes and social security
488
-
Other creditors
714
714
Accruals
1,841
720
117,224
111,423
7
Controlling party
Devantier Group Ltd (incorporated in England and Wales) Company No 06593142 is the company's ultimate parent company.
8
Average number of employees
During the year the average number of employees was 2 (2024: 3).
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