REGISTERED NUMBER: 10672317 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

LAVV HOUSEWARES LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

20,599

27,465

CURRENT ASSETS

Debtors

5

106,966

119,703

Cash at bank

65,881

17,355

172,847

137,058

CREDITORS

Amounts falling due within one year

6

97,725

113,825

NET CURRENT ASSETS

75,122

23,233

TOTAL ASSETS LESS CURRENT LIABILITIES

95,721

50,698

CREDITORS

Amounts falling due after more than one year

7

(73,043

)

(29,789

)

PROVISIONS FOR LIABILITIES

(5,149

)

(6,924

)

NET ASSETS

17,529

13,985

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

17,429

13,885

SHAREHOLDERS' FUNDS

17,529

13,985

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 February 2026 and were signed on its behalf by:

Harshita Vig - Director

1.	STATUTORY INFORMATION

Lavv Housewares Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10672317

Registered office:

Unit 1-3 St Clements Road

Nechells

Birmingham

West Midlands

B7 5AF

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

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 that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

and 30 September 2025

40,666

DEPRECIATION

At 1 October 2024

13,201

Charge for year

6,866

At 30 September 2025

20,067

NET BOOK VALUE

At 30 September 2025

20,599

At 30 September 2024

27,465

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

21,850

28,624

Other debtors

85,116

91,079

106,966

119,703

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

25,971

10,096

Trade creditors

18,783

40,074

Taxation and social security

23,930

19,621

Other creditors

29,041

44,034

97,725

113,825

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

73,043

29,789

Amounts falling due in more than five years:

Repayable by instalments

Finance leases and HP

20,314

24,594

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The director loan account balance was £14,700 Creditor (£30,100 debtor in 2024)

Dividends issued during the year = £20,000 (£22,000 in 2024)

9.	RELATED PARTY DISCLOSURES

The following current assets are related party transactions with no terms attached.

Sterling Ventures (UK) Ltd = £21,609 (£82,643 in 2024)

Orchid Holdings UK Ltd= £56,885 ( -£12,165 in 2024)