1 October 2022 false No description of principal activity Taxfiler 2024.5 SC602212business:PrivateLimitedCompanyLtd2022-10-012023-09-30 SC6022122022-09-30 SC6022122022-10-012023-09-30 SC602212business:AuditExempt-NoAccountantsReport2022-10-012023-09-30 SC602212business:FilletedAccounts2022-10-012023-09-30 SC6022122023-09-30 SC6022122022-09-30 SC602212core:WithinOneYear2023-09-30 SC602212core:WithinOneYear2022-09-30 SC602212core:AfterOneYear2023-09-30 SC602212core:AfterOneYear2022-09-30 SC602212core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 SC602212core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 SC602212core:CapitalContributionReservecore:PreviouslyStatedAmount2023-09-30 SC602212core:CapitalContributionReservecore:PreviouslyStatedAmount2022-09-30 SC602212core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 SC602212core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 SC602212core:PreviouslyStatedAmount2023-09-30 SC602212core:PreviouslyStatedAmount2022-09-30 SC602212business:SmallEntities2022-10-012023-09-30 SC602212business:Director12022-10-012023-09-30 SC602212countries:Scotland2022-10-012023-09-30 SC602212business:RegisteredOffice2022-10-012023-09-30 SC602212core:LandBuildings2022-10-012023-09-30 SC602212core:LandBuildings2022-09-30 SC602212core:LandBuildings2023-09-30 SC6022122021-08-012022-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC602212 (Scotland)
Aromeh Limited Unaudited accounts for the year ended 30 September 2023
Aromeh Limited Unaudited accounts Contents
Page
- 2 -
Aromeh Limited Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
357,069 
268,041 
Current assets
Cash at bank and in hand
3,712 
480 
Creditors: amounts falling due within one year
(4,444)
(1,364)
Net current liabilities
(732)
(884)
Total assets less current liabilities
356,337 
267,157 
Creditors: amounts falling due after more than one year
(354,146)
(273,721)
Net assets/(liabilities)
2,191 
(6,564)
Capital and reserves
Called up share capital
10 
1 
Capital contribution reserve
2,264 
- 
Profit and loss account
(83)
(6,565)
Shareholders' funds
2,191 
(6,564)
For the year ending 30 September 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 7 September 2024 and were signed on its behalf by
S A Omale Director Company Registration No. SC602212
- 3 -
Aromeh Limited Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Aromeh Limited is a private company, limited by shares, registered in Scotland, registration number SC602212. The registered office is Mediacorp House, 2 Caird Park, Hamilton, ML3 0EU, Scotland.
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
These financial statements for the year ended 30 September 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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
2%
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 October 2022
273,511 
Additions
96,427 
At 30 September 2023
369,938 
Depreciation
At 1 October 2022
5,470 
Charge for the year
7,399 
At 30 September 2023
12,869 
Net book value
At 30 September 2023
357,069 
At 30 September 2022
268,041 
- 4 -
Aromeh Limited Notes to the Accounts for the year ended 30 September 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
3,069 
- 
Other creditors
725 
- 
Loans from directors
- 
914 
Accruals
650 
450 
4,444 
1,364 
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
264,609 
202,500 
Other creditors
89,537 
71,221 
354,146 
273,721 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
- 5 -