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Company Registration No. 8967780 (England and Wales)
Aroma Health and Beauty Ltd Unaudited accounts for the year ended 31 March 2024
Aroma Health and Beauty Ltd Unaudited accounts Contents
Page
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Aroma Health and Beauty Ltd Company Information for the year ended 31 March 2024
Director
Amanda Brown
Company Number
8967780 (England and Wales)
Registered Office
57 Back Lane Wymondham Norfolk NR18 0LB
Accountants
Sharon Wray Accountancy Services Black Hall Farm Traice Road Fundenhall Norfolk NR16 1HQ
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Aroma Health and Beauty Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
5,132 
5,132 
Tangible assets
26,593 
26,593 
31,725 
31,725 
Current assets
Debtors
9,244 
9,244 
Cash at bank and in hand
2,402 
2,402 
11,646 
11,646 
Creditors: amounts falling due within one year
(20,122)
(20,122)
Net current liabilities
(8,476)
(8,476)
Net assets
23,249 
23,249 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
23,248 
23,248 
Shareholders' funds
23,249 
23,249 
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and authorised for issue on 20 November 2024 and were signed on its behalf by
Amanda Brown Director Company Registration No. 8967780
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Aroma Health and Beauty Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Aroma Health and Beauty Ltd is a private company, limited by shares, registered in England and Wales, registration number 8967780. The registered office is 57 Back Lane, Wymondham, Norfolk, NR18 0LB.
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 represents the value of goods provided to customers and work carried out in respect of services provided to customers.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill is written off over 10 years
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing balance
Fixtures & fittings
15% Reducing balance
Computer equipment
20% Reducing balance
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Aroma Health and Beauty Ltd Notes to the Accounts for the year ended 31 March 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2023
14,202 
At 31 March 2024
14,202 
Amortisation
At 1 April 2023
9,070 
At 31 March 2024
9,070 
Net book value
At 31 March 2024
5,132 
At 31 March 2023
5,132 
Amortisation is charged so as to allocate the cost of intangibles less their residual values over their estimated useful lives, using the straight-line method. The intangible assets are amortised over the following useful economic lives: - Goodwill 10 years
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
38,478 
15,643 
714 
54,835 
At 31 March 2024
38,478 
15,643 
714 
54,835 
Depreciation
At 1 April 2023
18,316 
9,564 
362 
28,242 
At 31 March 2024
18,316 
9,564 
362 
28,242 
Net book value
At 31 March 2024
20,162 
6,079 
352 
26,593 
At 31 March 2023
20,162 
6,079 
352 
26,593 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
9,244 
9,244 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
14,500 
14,500 
Taxes and social security
1,902 
1,902 
Accruals
3,720 
3,720 
20,122 
20,122 
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Aroma Health and Beauty Ltd Notes to the Accounts for the year ended 31 March 2024
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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