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Company Registration No. SC288529 (Scotland)
LITTLE FLOWERS LIMITED Unaudited accounts for the year ended 31 August 2026
LITTLE FLOWERS LIMITED Unaudited accounts Contents
Page
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LITTLE FLOWERS LIMITED Company Information for the year ended 31 August 2026
Director
GIULIO GIRASOLI
Secretary
TERESA LINDA GIRASOLI
Company Number
SC288529 (Scotland)
Registered Office
2 VICTORIA PLACE RUTHERGLEN GLASGOW G73 2JP
Accountants
brand jamieson co 2 Victoria Place Rutherglen Glasgow G73 2JP
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LITTLE FLOWERS LIMITED Statement of financial position as at 31 August 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
110,496 
119,647 
Current assets
Debtors
182,461 
157,524 
Cash at bank and in hand
33,866 
6,155 
216,327 
163,679 
Creditors: amounts falling due within one year
(53,091)
(50,641)
Net current assets
163,236 
113,038 
Net assets
273,732 
232,685 
Capital and reserves
Called up share capital
130 
130 
Share premium
128,870 
128,870 
Profit and loss account
144,732 
103,685 
Shareholders' funds
273,732 
232,685 
For the year ending 31 August 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 October 2026 and were signed on its behalf by
GIULIO GIRASOLI Director Company Registration No. SC288529
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LITTLE FLOWERS LIMITED Notes to the Accounts for the year ended 31 August 2026
1
Statutory information
LITTLE FLOWERS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC288529. The registered office is 2 VICTORIA PLACE, RUTHERGLEN, GLASGOW, G73 2JP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
5% straight line basis.
Plant & machinery
15% reducing balance.
Fixtures & fittings
15% reducing balance.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2025
323,432 
142,898 
65,480 
531,810 
Additions
6,300 
6,848 
3,170 
16,318 
At 31 August 2026
329,732 
149,746 
68,650 
548,128 
Depreciation
At 1 September 2025
253,650 
106,856 
51,657 
412,163 
Charge for the year
16,486 
6,433 
2,550 
25,469 
At 31 August 2026
270,136 
113,289 
54,207 
437,632 
Net book value
At 31 August 2026
59,596 
36,457 
14,443 
110,496 
At 31 August 2025
69,782 
36,042 
13,823 
119,647 
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LITTLE FLOWERS LIMITED Notes to the Accounts for the year ended 31 August 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
181,364 
156,524 
Accrued income and prepayments
1,097 
1,000 
182,461 
157,524 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
31,982 
34,044 
Other creditors
9,765 
8,297 
Loans from directors
1,331 
1,894 
Accruals
10,013 
6,406 
53,091 
50,641 
7
Transactions with related parties
During the year , dividends of £10,000 ( 2025 £5,000 ) were paid to the director.
8
Controlling party
The controlling party is the director Giulio Girasoli.
9
Average number of employees
During the year the average number of employees was 25 (2025: 25).
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