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SENSUM SCENTS LIMITED

Registered Number
SC604310
(Scotland)

Unaudited Financial Statements for the Period ended
31 December 2023

SENSUM SCENTS LIMITED
Company Information
for the period from 1 September 2022 to 31 December 2023

Directors

CAMPBELL, Ryan Kentfield
LECK, Callum

Registered Address

6 Miller Road
Ayr
KA7 2AY

Registered Number

SC604310 (Scotland)
SENSUM SCENTS LIMITED
Balance Sheet as at
31 December 2023

Notes

31 Dec 2023

31 Aug 2022

£

£

£

£

Current assets
Debtors103,732135,425
Cash at bank and on hand39,8731,379
143,605136,804
Creditors amounts falling due within one year3(66,419)(74,724)
Net current assets (liabilities)77,18662,080
Total assets less current liabilities77,18662,080
Creditors amounts falling due after one year(6,286)(17,529)
Net assets70,90044,551
Capital and reserves
Called up share capital100100
Profit and loss account70,80044,451
Shareholders' funds70,90044,551
The financial statements were approved and authorised for issue by the Board of Directors on 17 October 2024, and are signed on its behalf by:
CAMPBELL, Ryan Kentfield
Director
Registered Company No. SC604310
SENSUM SCENTS LIMITED
Notes to the Financial Statements
for the period ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Financial instruments
Classification The Company believes all financial instruments are Basic Financial Instruments. Therefore, the Company recognises these in accordance with Section 11 of the Financial Reporting Standard. Recognition and measurement The company's debt instruments are measured at amortised cost using the effective interest rate method. Impairment Financial instruments are reviewed annually for impairment.
2.Average number of employees

20232022
Average number of employees during the year00
3.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables6,29124,905
Bank borrowings and overdrafts9,1826,081
Taxation and social security47,74637,244
Accrued liabilities and deferred income3,2006,494
Total66,41974,724
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
4.Related party transactions
At the period end date there amounts owed from Urban Kandi Limited of £73,732 (2022: £135,425), a company under common ownership. The loans were interest free with no fixed repayment terms.