Don Gay’s Florist Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14736985

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,531		6,597

			4,531		6,597
CURRENT ASSETS
Stocks	5	6,400		5,381
Debtors	6	238		127
Cash at bank and in hand		20,157		22,735

		26,795		28,243
Creditors: Amounts Falling Due Within One Year	7	(21,576 )		(13,331 )

NET CURRENT ASSETS (LIABILITIES)			5,219		14,912

TOTAL ASSETS LESS CURRENT LIABILITIES			9,750		21,509

Creditors: Amounts Falling Due After More Than One Year	8		(6,033 )		(3,778 )

NET ASSETS			3,717		17,731

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			3,617		17,631

SHAREHOLDERS' FUNDS			3,717		17,731

Page 1

Page 2

Don Gay’s Florist Ltd

Balance Sheet (continued)

As At 31 March 2026

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

S L Allan

Director

5 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Don Gay’s Florist Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14736985 . The registered office is Westbury Court Church Road, Westbury On Trym, Bristol, BS9 3EF. The principal place of business is 5 Redcatch Road, Knowle, Bristol, BS4 2EP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	5 years straight line
Fixtures & Fittings	5 years straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

Page 3

Page 4

Don Gay’s Florist Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2025	10,995	-	10,995
Additions	-	133	133

As at 31 March 2026	10,995	133	11,128

Depreciation
As at 1 April 2025	4,398	-	4,398
Provided during the period	2,199	-	2,199

As at 31 March 2026	6,597	-	6,597

Net Book Value
As at 31 March 2026	4,398	133	4,531

As at 1 April 2025	6,597	-	6,597

5. Stocks

	2026	2025
	£	£
Stock	6,400	5,381

Page 4

Page 5

Don Gay’s Florist Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	238	127

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	574
Trade creditors	1,099	-
Other creditors	13,717	2,553
Taxation and social security	6,760	10,204

	21,576	13,331

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other creditors	6,033	3,778

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

Page 5