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Registered number: 07573069
Voirrey Crafts Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
TaxAssist Accountants
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 07573069
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,000 6,000
Tangible Assets 5 292 390
5,292 6,390
CURRENT ASSETS
Stocks 6 - 7,800
Debtors 7 - 496
Cash at bank and in hand 2,917 779
2,917 9,075
Creditors: Amounts Falling Due Within One Year 8 (60,461 ) (62,589 )
NET CURRENT ASSETS (LIABILITIES) (57,544 ) (53,514 )
TOTAL ASSETS LESS CURRENT LIABILITIES (52,252 ) (47,124 )
NET LIABILITIES (52,252 ) (47,124 )
CAPITAL AND RESERVES
Called up share capital 9 125 125
Share premium account 41,541 41,541
Income Statement (93,918 ) (88,790 )
SHAREHOLDERS' FUNDS (52,252) (47,124)
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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 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 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 Income Statement.
On behalf of the board
Mrs Christine Walker
Director
08/06/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Voirrey Crafts Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07573069 . The registered office is The Old Barn, Carr Farm Garden Centre, Birkenhead Road, Meols , Wirral, CH47 9RE.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 and from the rendering of services. 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 20 years.
2.5. 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:
Fixtures & Fittings 25% RBM
Computer Equipment 25% RBM
2.6. 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.
2.7. 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 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 or deferred tax for the year is recognised in profit or loss, except when they related 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 20,000
As at 31 March 2026 20,000
Amortisation
As at 1 April 2025 14,000
Provided during the period 1,000
As at 31 March 2026 15,000
Net Book Value
As at 31 March 2026 5,000
As at 1 April 2025 6,000
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 7,325 175 7,500
As at 31 March 2026 7,325 175 7,500
Depreciation
As at 1 April 2025 7,033 77 7,110
Provided during the period 73 25 98
As at 31 March 2026 7,106 102 7,208
Net Book Value
As at 31 March 2026 219 73 292
As at 1 April 2025 292 98 390
6. Stocks
2026 2025
£ £
Finished goods - 7,800
7. Debtors
2026 2025
£ £
Due within one year
Due after more than one year
Corporation tax recoverable assets - 496
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8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 848
Accruals and deferred income 1,756 1,671
Directors' loan accounts 58,705 60,070
60,461 62,589
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 125 125
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