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Registration number: 04389317

Vivienne Taylor Limited
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 March 2026

Vivienne Taylor Limited

Contents

Abridged Balance Sheet | 1
Notes to the Unaudited Abridged Financial Statements | 2 to 4

Vivienne Taylor Limited

(Registration number: 04389317)
Abridged Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 2,194 | 2,164
Current assets |  |  |
Stocks |  | 6,534 | 6,534
Debtors |  | 761 | 767
Investments | 5 | 44,329 | 42,430
Cash at bank and in hand |  | 45,207 | 48,140
|  | 96,831 | 97,871
Creditors: Amounts falling due within one year |  | 25,071 | 26,018
Net current assets |  | 71,760 | 71,853
Net assets |  | 73,954 | 74,017
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 73,952 | 74,015
Shareholders' funds |  | 73,954 | 74,017

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 3 May 2026 and signed on its behalf by:

......................................... Mrs V E Taylor Director

Vivienne Taylor Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

1 | General information

The address of its registered office is:
174 Henleaze Road
Bristol
BS9 4NE

These financial statements were authorised for issue by the Board on 3 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Government grants are recognised using the accrual model.
Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate.

Tax

The current 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 taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Vivienne Taylor Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures & Fittings | 25% Reducing Balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contact that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2025 - 5).

Vivienne Taylor Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Fixtures and fittings £ | Total £
Cost or valuation
At 1 April 2025 | 23,354 | 23,354
Additions | 787 | 787
Disposals | (554) | (554)
At 31 March 2026 | 23,587 | 23,587
Depreciation
At 1 April 2025 | 21,190 | 21,190
Charge for the year | 704 | 704
Eliminated on disposal | (501) | (501)
At 31 March 2026 | 21,393 | 21,393
Carrying amount
At 31 March 2026 | 2,194 | 2,194
At 31 March 2025 | 2,164 | 2,164

5 | Current asset investments

| 2026 £ | 2025 £
Other investments | 44,329 | 42,430

6 | Related party transactions

Transactions with directors

2026 | At 1 April 2025 £ | Advances to director £ | Repayments by director £ | At 31 March 2026 £
Mrs V E Taylor
Mrs V E Taylor | (1,617) | 11,819 | (13,382) | (3,180)

2025 | At 1 April 2024 £ | Advances to director £ | Repayments by director £ | At 31 March 2025 £
Mrs V E Taylor
Mrs V E Taylor | (1,079) | 12,844 | (13,382) | (1,617)