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
Aroma Health and Beauty Ltd
Company Information
for the year ended 31 March 2024
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
Aroma Health and Beauty Ltd
Statement of financial position
as at 31 March 2024
Intangible assets
5,132
5,132
Tangible assets
26,593
26,593
Cash at bank and in hand
2,402
2,402
Creditors: amounts falling due within one year
(20,122)
(20,122)
Net current liabilities
(8,476)
(8,476)
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
Aroma Health and Beauty Ltd
Notes to the Accounts
for the year ended 31 March 2024
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value of goods provided to customers and work carried out in respect of services provided to customers.
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
Aroma Health and Beauty Ltd
Notes to the Accounts
for the year ended 31 March 2024
4
Intangible fixed assets
Goodwill
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
At 1 April 2023
18,316
9,564
362
28,242
At 31 March 2024
18,316
9,564
362
28,242
At 31 March 2024
20,162
6,079
352
26,593
At 31 March 2023
20,162
6,079
352
26,593
Amounts falling due within one year
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
Aroma Health and Beauty Ltd
Notes to the Accounts
for the year ended 31 March 2024
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).