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Company registration number: NI062003
AROMA HYGIENE LIMITED
REPORT OF THE DIRECTORS' AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2022

AROMA HYGIENE LIMITED
BALANCE SHEET
AS AT 31 March 2022
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible assets3175,599173,840
175,599173,840
CURRENT ASSETS
Stocks9,7225,126
Debtors26,48736,680
36,20941,806
CREDITORS
Amounts falling due within one year (101,086) (83,085)
NET CURRENT ASSETS (64,877) (41,279)
TOTAL ASSETS LESS
CURRENT LIABILITIES 110,722 132,561
Creditors falling due after one year(46,280)(84,858)
NET ASSETS 64,442 47,703
CAPITAL AND RESERVES
Called-up equity share capital 100 100
Profit and loss account 64,342 47,603
SHAREHOLDERS FUNDS 64,442 47,703
For the year ending 31 March 2022 the company was entitled to exemption 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 the accounts.
All the members have consented to the preparation of abridged financial statements for the year ended 31 March 2022 in accordance with Section 444(2A) of the Companies Act 2006.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 30 July 2022 and signed on its behalf.
..........................................................................
R Hiller - Director
30 July 2022
The annexed notes form part of these financial statements.

AROMA HYGIENE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
1. Accounting policies
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax made during the year.
Fixed Assets
Tangible fixed assets are stated at cost less depreciation. Depreciation i provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Plant and Machinery - 25% per annum straight line
Fixtures and Fittings - 25 % per annum straight line
Motor Vehicles - 25% per annum straight line
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.
Leasing
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets and depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Pension Scheme
The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.
2.Employees
The average number of persons employed by the company (including directors) during the year was 8.
3.Tangible fixed assets
Total
Cost
At start of period215,881
Additions3,561
At end of period219,442
Depreciation
At start of period42,041
Provided during the period1,802
At end of period43,843
Net Book Value
At start of period173,840
At end of period175,599
4.
Creditors due within one year
Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £28,068 (2021 £20,142). The bank loans and overdrafts are secured by a fixed and floating charge over the company's assets. The finance leases are secured on the assets concerned.
5.
Creditors due after more than one year
Creditors include bank loans and net obligations under finance lease and hire purchase contracts which are secured of £46,280 (2021 £84,858). The bank are secured by a fixed and floating charge over the company's assets. The finance leases are secured on the assets concerned.
6.
Directors' advances, credits and guarantees
On 31 March 2022, the directors were owed £19,647 (2021 - £23,423) by the company. This is an interest bearing loan repayable on demand during the year interest of £877 was charged.
7.Pension costs
The company operates a defined contribution scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund.