Lavenders (South West) Limited


Director	Barbara Lavender


Registered Address	St Denys House
	22 East Hill
	St Austell
	PL25 4TR


Registered Number	09159249 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		14,176		17,116
			14,176		17,116
Current assets
Stocks	4	30,123		30,123
Debtors	5	185,921		113,322
Cash at bank and on hand		5,003		9,099
		221,047		152,544
Creditors amounts falling due within one year	6	(105,279)		(65,598)
Net current assets (liabilities)			115,768		86,946
Total assets less current liabilities			129,944		104,062
Creditors amounts falling due after one year	7		(108,807)		(90,537)
Net assets			21,137		13,525
Capital and reserves
Called up share capital			100		100
Profit and loss account			21,037		13,425
Shareholders' funds			21,137		13,525

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 29 May 2026, and are signed on its behalf by:

Barbara Lavender
Director
Registered Company No. 09159249

Lavenders (South West) Limited

Notes to the Financial Statements
for the year ended 31 August 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).

	Turnover policy
	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 and from the rendering of services.

	Current taxation
	Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Current taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 
except to the extent that it relates to items recognised in other comprehensive income or directly in 
equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been 
enacted or substantively enacted by the balance sheet date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


		Reducing balance (%)
	Plant and machinery	25

	Finance leases and hire purchase contracts
	Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	10		10

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Total
	£	£	£
Cost or valuation
At 01 September 24	3,600	80,086	83,686
At 31 August 25	3,600	80,086	83,686
Depreciation and impairment
At 01 September 24	3,600	62,970	66,570
Charge for year	-	2,940	2,940
At 31 August 25	3,600	65,910	69,510
Net book value
At 31 August 25	-	14,176	14,176
At 31 August 24	-	17,116	17,116

4.	Stocks

	2025	2024
	£	£
Other stocks	30,123	30,123
Total	30,123	30,123

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	20,363	15,731
Other debtors	163,304	95,102
Prepayments and accrued income	2,254	2,489
Total	185,921	113,322

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	38,233	43,175
Bank borrowings and overdrafts	40,434	11,612
Taxation and social security	7,062	5,115
Other creditors	15,031	779
Accrued liabilities and deferred income	4,519	4,917
Total	105,279	65,598

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	108,807	90,537
Total	108,807	90,537

8.	Directors advances, credits and guarantees
	Included in other creditors is a loan to the director of £7,782 (2024: £228 due from the director to the company)