REGISTERED NUMBER: 11571587 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 March 2026

for

Blossom Living Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs T Cummins

Mr S R Harvey

REGISTERED OFFICE:

Office 7, Colchester Business Centre

1 George Williams Way

Colchester

Essex

CO1 2JS

REGISTERED NUMBER:

11571587 (England and Wales)

ACCOUNTANTS:

McLean Reid

Chartered Accountants

1 Forstal Road

Aylesford

Kent

ME20 7AU

FIXED ASSETS

Tangible assets

4

21,423

21,753

CURRENT ASSETS

Debtors

5

340,501

281,777

Cash at bank

65,177

8,245

405,678

290,022

CREDITORS

Amounts falling due within one year

6

112,461

288,098

NET CURRENT ASSETS

293,217

1,924

TOTAL ASSETS LESS CURRENT LIABILITIES

314,640

23,677

CREDITORS

Amounts falling due after more than one year

7

(579,093

)

(414,879

)

PROVISIONS FOR LIABILITIES

(5,438

)

(5,438

)

NET LIABILITIES

(269,891

)

(396,640

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(269,991

)

(396,740

)

(269,891

)

(396,640

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

Mrs T Cummins - Director

1.	STATUTORY INFORMATION

Blossom Living Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Despite the fact that the company has entered into a voluntary arrangement with its creditors, the directors consider that ongoing events and conditions do not cast significant doubt about the ability of the company to continue as a going concern.

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

Plant and machinery etc - 20% on cost and 10% on cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 34 (2025 - 31 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 31 March 2025

105,102

Additions

11,240

At 30 March 2026

116,342

DEPRECIATION

At 31 March 2025

83,349

Charge for year

11,570

At 30 March 2026

94,919

NET BOOK VALUE

At 30 March 2026

21,423

At 30 March 2025

21,753

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

153,058

114,726

Other debtors

187,443

167,051

340,501

281,777

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

16,152

Trade creditors

4,620

4,692

Taxation and social security

33,299

93,299

Other creditors

74,542

173,955

112,461

288,098

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

3,824

Taxation and social security

-

337,859

Other creditors

579,093

73,196

579,093

414,879

8.	CONTINGENT LIABILITIES

The company entered a Company Voluntary Arrangement (CVA) with its creditors on 7th July 2025, whereby the company will make 60 monthly contributions of not less than £10,000.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 March 2026 and 30 March 2025:

2026

2025

£

£

Mrs T Cummins

Balance outstanding at start of year

112,728

136,868

Amounts advanced

11,069

-

Amounts repaid

-

(24,140

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

123,797

112,728