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REGISTERED NUMBER: 05434088 (England and Wales)













Aromatics Limited

Unaudited Financial Statements

for the Year Ended 29 April 2024






Aromatics Limited (Registered number: 05434088)






Contents of the Financial Statements
for the year ended 29 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Aromatics Limited

Company Information
for the year ended 29 April 2024







DIRECTORS: Miss C Hunter
C Hunter





REGISTERED OFFICE: Lymore Villa
162a London Road
Chesterton
Newcastle
Staffordshire
ST5 7JB





REGISTERED NUMBER: 05434088 (England and Wales)





ACCOUNTANTS: Slaters & Co Accountants
Lymore Villa
162a London Road
Chesterton
Newcastle
Staffordshire
ST5 7JB

Aromatics Limited (Registered number: 05434088)

Balance Sheet
29 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 19,773 23,680

CURRENT ASSETS
Stocks 83,334 89,897
Debtors 5 136,901 181,444
Cash at bank and in hand 73,975 61,301
294,210 332,642
CREDITORS
Amounts falling due within one year 6 168,852 178,433
NET CURRENT ASSETS 125,358 154,209
TOTAL ASSETS LESS CURRENT
LIABILITIES

145,131

177,889

PROVISIONS FOR LIABILITIES 4,499 4,499
NET ASSETS 140,632 173,390

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 140,532 173,290
140,632 173,390

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Aromatics Limited (Registered number: 05434088)

Balance Sheet - continued
29 April 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2024 and were signed on its behalf by:




Miss C Hunter - Director



C Hunter - Director


Aromatics Limited (Registered number: 05434088)

Notes to the Financial Statements
for the year ended 29 April 2024

1. STATUTORY INFORMATION

Aromatics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoice value of goods / services provided, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 17 ) .

Aromatics Limited (Registered number: 05434088)

Notes to the Financial Statements - continued
for the year ended 29 April 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 30 April 2023 3,930 90,229 37,218 14,760 146,137
Disposals - (334 ) - - (334 )
At 29 April 2024 3,930 89,895 37,218 14,760 145,803
DEPRECIATION
At 30 April 2023 3,405 69,188 35,104 14,760 122,457
Charge for year 131 3,140 528 - 3,799
Eliminated on disposal - (226 ) - - (226 )
At 29 April 2024 3,536 72,102 35,632 14,760 126,030
NET BOOK VALUE
At 29 April 2024 394 17,793 1,586 - 19,773
At 29 April 2023 525 21,041 2,114 - 23,680

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings - 10,000
Amounts owed by associates 3,452 3,714
Other debtors 133,449 167,730
136,901 181,444

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 52,665 36,616
Amounts owed to group undertakings 65,000 -
Taxation and social security 41,282 100,400
Other creditors 9,905 41,417
168,852 178,433

Aromatics Limited (Registered number: 05434088)

Notes to the Financial Statements - continued
for the year ended 29 April 2024

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 29 April 2024 and 29 April 2023:

2024 2023
£    £   
Miss C Hunter
Balance outstanding at start of year 94,402 124,402
Amounts repaid - (30,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 94,402 94,402

Interest is charged on the loan at 2.25% per annum with no fixed repayment terms.

8. RELATED PARTY DISCLOSURES

The following amounts were outstanding at the reporting end date:

2024 2023
Amounts due to/from related parties £    £   

Hunter Property Management Limited -65,000 10,000
Hunter Retail Limited 3,452 3,714