Eden Creative Florists Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC581163

Eden Creative Florists Ltd

Filleted Unaudited Financial Statements

30 November 2025

Eden Creative Florists Ltd

Statement of Financial Position

30 November 2025

	2025	2024
Note	£	£

Fixed assets

Intangible assets	5	3,375	4,875
Tangible assets	6	2,062	2,712
		-------	-------
		5,437	7,587

Current assets

Stocks		2,200	2,200
Debtors	7	2,822	2,963
Cash at bank and in hand		5,748	5,889
		--------	--------
		10,770	11,052

Creditors: amounts falling due within one year	8	9,070	11,717
		--------	--------
Net current assets/(liabilities)		1,700	( 665)
		-------	-------
Total assets less current liabilities		7,137	6,922
		-------	-------
Net assets		7,137	6,922
		-------	-------

Capital and reserves

Called up share capital	1	1
Profit and loss account	7,136	6,921
	-------	-------
Shareholders funds	7,137	6,922
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Eden Creative Florists Ltd

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 27 March 2026 , and are signed on behalf of the board by:

Mrs F Culley
Director

Company registration number: SC581163

Eden Creative Florists Ltd

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 2 Forest Avenue, Aberdeen, AB15 4TG.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents current tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Goodwill

Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	10% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 3 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 December 2024 and 30 November 2025	15,000
	--------
Amortisation
At 1 December 2024	10,125
Charge for the year	1,500
	--------
At 30 November 2025	11,625
	--------
Carrying amount
At 30 November 2025	3,375
	--------
At 30 November 2024	4,875
	--------

6. Tangible assets

	Fixtures and fittings
	£
Cost
At 1 December 2024 and 30 November 2025	6,492
	-------
Depreciation
At 1 December 2024	3,780
Charge for the year	650
	-------
At 30 November 2025	4,430
	-------
Carrying amount
At 30 November 2025	2,062
	-------
At 30 November 2024	2,712
	-------

7. Debtors

	2025	2024
	£	£
Trade debtors	1,297	–
Other debtors	1,525	2,963
	-------	-------
	2,822	2,963
	-------	-------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	3,229	4,290
Corporation tax	2,298	3,730
Social security and other taxes	2,663	2,644
Other creditors	880	1,053
	-------	--------
	9,070	11,717
	-------	--------