Registration number: 11762393

Highland Flower Rentals Ltd

Trading as Floral Image West Scotland

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Highland Flower Rentals Ltd

Trading as Floral Image West Scotland

(Registration number: 11762393)
Balance Sheet as at 31 January 2026

	Note	2026 £		2025 £
Fixed assets
Tangible assets	3		4,415		6,226
Current assets
Stocks	4	17,925		36,699
Debtors	5	21,368		25,021
Cash at bank and in hand		19,642		14,531
		58,935		76,251
Creditors: Amounts falling due within one year	6	(35,969)		(48,932)
Net current assets			22,966		27,319
Total assets less current liabilities			27,381		33,545
Creditors: Amounts falling due after more than one year	6		(6,296)		(21,296)
Provisions for liabilities			(607)		(563)
Net assets			20,478		11,686
Capital and reserves
Called up share capital		3		3
Profit and loss account		20,475		11,683
Total equity			20,478		11,686

Highland Flower Rentals Ltd

Trading as Floral Image West Scotland

(Registration number: 11762393)
Balance Sheet as at 31 January 2026

For the financial year ending 31 January 2026 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 August 2026
 

......................................... Mr O.D. Mynard Director

Highland Flower Rentals Ltd

Trading as Floral Image West Scotland

Notes to the Unaudited Financial Statements
For The Year Ended 31 January 2026

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when, the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax and is recognised in profit or loss.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Highland Flower Rentals Ltd

Trading as Floral Image West Scotland

Notes to the Unaudited Financial Statements
For The Year Ended 31 January 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	Reducing balance 25%

Stocks

Stocks are initially measured at cost and then amortised over their expected useful life, the value on the balance sheet is the remaining non-amortised value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Highland Flower Rentals Ltd

Trading as Floral Image West Scotland

Notes to the Unaudited Financial Statements
For The Year Ended 31 January 2026

3	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	1,527	12,495	14,022
At 31 January 2026	1,527	12,495	14,022
Depreciation
At 1 February 2025	509	7,287	7,796
Charge for the year	509	1,302	1,811
At 31 January 2026	1,018	8,589	9,607
Carrying amount
At 31 January 2026	509	3,906	4,415
At 31 January 2025	1,018	5,208	6,226

4

Stocks

	2026 £	2025 £
Merchandise	17,925	36,699

5

Debtors

Current	2026 £	2025 £
Trade debtors	21,367	23,078
Prepayments	1	1,943
	21,368	25,021

Highland Flower Rentals Ltd

Trading as Floral Image West Scotland

Notes to the Unaudited Financial Statements
For The Year Ended 31 January 2026

6

Creditors

	2026 £	2025 £
Due within one year
Loans and borrowings	15,000	15,000
Trade creditors	13,651	29,940
Taxation and social security	6,218	2,942
Other creditors	1,100	1,050
	35,969	48,932
Due after one year
Loans and borrowings	6,296	21,296