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Company Registration No. NI062003 (Northern Ireland)
Aroma Hygiene Limited Unaudited accounts for the year ended 31 March 2024
Aroma Hygiene Limited Unaudited accounts Contents
Page
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Aroma Hygiene Limited Company Information for the year ended 31 March 2024
Directors
Ruth Hiller William Patterson
Company Number
NI062003 (Northern Ireland)
Registered Office
52 Church Road Dundonald Belfast BT16 2LW United Kingdom
Accountants
Lane Accounting Limited Denmark House, 143 High St, Chalfont St Peter, Gerrards Cross Buckinghamshire SL9 9QL
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Aroma Hygiene Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
187,533 
181,789 
Current assets
Inventories
8,432 
7,011 
Debtors
53,893 
28,208 
62,325 
35,219 
Creditors: amounts falling due within one year
(130,474)
(101,942)
Net current liabilities
(68,149)
(66,723)
Total assets less current liabilities
119,384 
115,066 
Creditors: amounts falling due after more than one year
(11,885)
(32,622)
Net assets
107,499 
82,444 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
107,399 
82,344 
Shareholders' funds
107,499 
82,444 
For the year ending 31 March 2024 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 17 July 2024 and were signed on its behalf by
Ruth Hiller Director Company Registration No. NI062003
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Aroma Hygiene Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Aroma Hygiene Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI062003. The registered office is 52 Church Road, Dundonald, Belfast, BT16 2LW, United Kingdom.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Plant & machinery
25% per annum of cost
Motor vehicles
25% per annum of cost
Fixtures & fittings
25% per annum of cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Aroma Hygiene Limited Notes to the Accounts for the year ended 31 March 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2023
180,594 
6,604 
17,649 
23,033 
227,880 
Additions
813 
98 
9,075 
177 
10,163 
Disposals
- 
- 
(4,482)
- 
(4,482)
At 31 March 2024
181,407 
6,702 
22,242 
23,210 
233,561 
Depreciation
At 1 April 2023
809 
5,922 
17,649 
21,711 
46,091 
Charge for the year
891 
470 
2,269 
789 
4,419 
On disposals
- 
- 
(4,482)
- 
(4,482)
At 31 March 2024
1,700 
6,392 
15,436 
22,500 
46,028 
Net book value
At 31 March 2024
179,707 
310 
6,806 
710 
187,533 
At 31 March 2023
179,785 
682 
- 
1,322 
181,789 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
53,893 
28,082 
Accrued income and prepayments
- 
126 
53,893 
28,208 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
31,414 
23,126 
VAT
11,624 
12,406 
Trade creditors
23,917 
16,906 
Taxes and social security
18,258 
19,252 
Other creditors
698 
353 
Loans from directors
43,234 
28,484 
Accruals
1,329 
1,415 
130,474 
101,942 
Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £17,718 (2023 £23,126). 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.
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Aroma Hygiene Limited Notes to the Accounts for the year ended 31 March 2024
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
11,885 
32,622 
Creditors include bank loans and net obligations under finance lease and hire purchase contracts which are secured of £11,885 (2023 £32,622). The bank are secured by a fixed and floating charge over the company's assets. The finance leases are secured on the assets concerned.
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
60 A Ordinary shares of £1 each
60 
60 
40 B Ordinary Shares of £1 each
40 
40 
100 
100 
9
Operating lease commitments
2024 
2023 
£ 
£ 
At 31 March 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
6,065 
6,065 
Later than one year and not later than five years
3,032 
9,097 
9,097 
15,162 
10
Loans to directors
On 31 March 2024, the directors were owed £43,233 (2023 - £28,484) by the company. This is an interest bearing loan repayable on demand during the year interest of £1,133 was charged.
11
Average number of employees
During the year the average number of employees was 9 (2023: 8).
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