LILYROSA LIMITED Accounts






LILYROSA LIMITED

	Company No. 07786412
		Information for Filing with The Registrar
		30 September 2025

The Director presents her report and the accounts for the year ended 30 September 2025.

Principal activities
The principal activity of the company during the year under review was the provision of sale of retail products.




Director

The Director who served at any time during the year was as follows:

S.M. Adams









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

S.M. Adams
Director
23 May 2026

at	30 September 2025
Company No.		07786412	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	859	1,074


				859	1,074
Current assets
	Stocks		5	38,302	59,284
	Debtors		6	5,848	-

	Cash at bank and in hand			34,813	78,595
				78,963	137,879
Creditors: Amount falling due within one year			7	(41,703)	(96,852)
Net current assets				37,260	41,027
Total assets less current liabilities				38,119	42,101




Net assets				38,119	42,101

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		9	38,019	42,001

Total equity				38,119	42,101



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 September 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 23 May 2026 and signed on its behalf by:
S.M. Adams
Director
23 May 2026

for the year ended 30 September 2025

General information

LILYROSA LIMITED is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 07786412

Its registered office is:

83 Brox Road

Ottershaw

Chertsey

KT16 0LE

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

20% Reducing balance

Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

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

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Prior Year Adjustment

During the year, the company identified an error related to VAT underpayment due to the misreporting of Amazon sales and fees. The error, covering the period from May 2021 to March 2025, resulted in a total VAT underpayment of £43,661. The comparative figures have been restated to reflect the correct treatment of both revenue and expenses, with VAT payable increasing by £43,661 and retained earnings adjusted accordingly. The correction has also resulted in a reduction in Corporation tax liabilities in prior periods, reflected in Debtors - Corporation Tax recoverable accordingly. The matter was identified following a review of the company's VAT position by HMRC. All outstanding VAT has since been paid in full.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 October 2024	1,995	1,995




		At 30 September 2025	1,995	1,995
		Depreciation
		At 1 October 2024	921	921
		Charge for the year	215	215



		At 30 September 2025	1,136	1,136
		Net book values
		At 30 September 2025	859	859
		At 30 September 2024	1,074	1,074

5	Stocks
			2025	2024
			£	£
		Raw materials and consumables	38,302	59,284


			38,302	59,284

6	Debtors
			2025	2024
			£	£


		Corporation tax recoverable	170	-



		Other debtors	5,678	-

			5,848	-

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	6,411	-




		Taxes and social security	575	44,369
		Loans from directors	32,681	51,708
		Other creditors	1,012	-
		Accruals and deferred income	1,024	775
			41,703	96,852

Share Capital

Share capital represents the nominal value of ordinary shares that have been issued and fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.