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Company Registration No. 10877752 (England and Wales)
Perfumes Logistics & Distribution Limited Unaudited accounts for the year ended 31 July 2023
Perfumes Logistics & Distribution Limited Unaudited accounts Contents
Page
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Perfumes Logistics & Distribution Limited Company Information for the year ended 31 July 2023
Directors
Mr D. Jacob Mrs R. Karol-Jacob
Company Number
10877752 (England and Wales)
Registered Office
Brindley Goldstein Ltd 103 High Street Waltham Cross EN8 7AN
Accountants
Brindley Goldstein Ltd 103 High Street Waltham Cross EN8 7AN
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Perfumes Logistics & Distribution Limited for the year ended 31 July 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Perfumes Logistics & Distribution Limited for the year ended 31 July 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Perfumes Logistics & Distribution Limited, as a body, in accordance with the terms of our engagement letter dated 29 June 2018. Our work has been undertaken solely to prepare for your approval the accounts of Perfumes Logistics & Distribution Limited and state those matters that we have agreed to state to the Board of Directors of Perfumes Logistics & Distribution Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Perfumes Logistics & Distribution Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Perfumes Logistics & Distribution Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Perfumes Logistics & Distribution Limited. You consider that Perfumes Logistics & Distribution Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Perfumes Logistics & Distribution Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Brindley Goldstein Ltd Chartered Accountants 103 High Street Waltham Cross EN8 7AN 16 April 2024
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Perfumes Logistics & Distribution Limited Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
374,053 
5,787 
Cash at bank and in hand
105,857 
492,248 
479,910 
498,035 
Creditors: amounts falling due within one year
(456,884)
(457,338)
Net current assets
23,026 
40,697 
Net assets
23,026 
40,697 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
22,926 
40,597 
Shareholders' funds
23,026 
40,697 
For the year ending 31 July 2023 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 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 of Directors and authorised for issue on 16 April 2024 and were signed on its behalf by
Mr D. Jacob Director Company Registration No. 10877752
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Perfumes Logistics & Distribution Limited Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
Perfumes Logistics & Distribution Limited is a private company, limited by shares, registered in England and Wales, registration number 10877752. The registered office is Brindley Goldstein Ltd, 103 High Street, Waltham Cross, EN8 7AN.
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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
4
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
371,518 
1,969 
Other debtors
2,535 
3,818 
374,053 
5,787 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Other creditors
261,822 
261,833 
Loans from directors
192,842 
193,285 
Accruals
2,220 
2,220 
456,884 
457,338 
6
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
7
Transactions with related parties
The company was under the control of Mr D. Jacob and Mrs R. Karol-Jacob throughout the current year. Mr D. Jacob and Mrs R. Karol-Jacob are both personally interested in 50% of the company's share capital.
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Perfumes Logistics & Distribution Limited Notes to the Accounts for the year ended 31 July 2023
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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