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Registration number: 07015487

Aromasport Therapy Limited

Unaudited Filleted Financial Statements

for the Period from 1 October 2023 to 31 March 2025

 

Aromasport Therapy Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 5

 

Aromasport Therapy Limited

(Registration number: 07015487)
Balance Sheet as at 31 March 2025

Note

2025
£

2023
£

Fixed assets

 

Tangible assets

5

23

1,000

Current assets

 

Stocks

10,930

12,611

Debtors

6

496

1,054

Cash at bank and in hand

 

6,455

6,141

 

17,881

19,806

Creditors: Amounts falling due within one year

7

(8,381)

(10,247)

Net current assets

 

9,500

9,559

Net assets

 

9,523

10,559

Capital and reserves

 

Called up share capital

8

100

100

Retained earnings

9,423

10,459

Shareholders' funds

 

9,523

10,559

For the financial period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 April 2025 and signed on its behalf by:
 

.........................................
Mrs C L A Milne
Director

 

Aromasport Therapy Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2023 to 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
1 Ambleside Road
Lightwater
Surrey
GU18 5TA
England

These financial statements were authorised for issue by the Board on 30 April 2025.

2

Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The taxation expense represents the aggregate amount of current recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

 

Aromasport Therapy Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2023 to 31 March 2025 (continued)

2

Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant & machinery

25% straight line

Fixtures, fittings & equipment

25% straight line

Computer equipment

33% straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Goodwill

10 years

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Classification
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
 Recognition and measurement
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
 

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2023 - 2).

 

Aromasport Therapy Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2023 to 31 March 2025 (continued)

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 October 2023

1,505

1,505

At 31 March 2025

1,505

1,505

Amortisation

At 1 October 2023

1,505

1,505

At 31 March 2025

1,505

1,505

Carrying amount

At 31 March 2025

-

-

5

Tangible assets

Fixtures, fittings & equipment
£

Plant and machinery
£

Computer equipment
£

Total
£

Cost or valuation

At 1 October 2023

535

417

8,568

9,520

Disposals

-

-

(1,540)

(1,540)

At 31 March 2025

535

417

7,028

7,980

Depreciation

At 1 October 2023

528

411

7,581

8,520

Charge for the period

-

-

757

757

Eliminated on disposal

-

-

(1,320)

(1,320)

At 31 March 2025

528

411

7,018

7,957

Carrying amount

At 31 March 2025

7

6

10

23

At 30 September 2023

7

6

987

1,000

 

Aromasport Therapy Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2023 to 31 March 2025 (continued)

6

Debtors

Current

2025
£

2023
£

Trade debtors

396

827

Prepayments

100

100

Other debtors

-

127

 

496

1,054

7

Creditors

Creditors: amounts falling due within one year

2025
£

2023
£

Due within one year

Trade creditors

66

4,748

Taxation and social security

777

810

Accruals and deferred income

6,030

3,669

Other creditors

1,508

1,020

8,381

10,247

8

Share capital

Allotted, called up and fully paid shares

2025

2023

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100

       

9

Related party transactions

Other transactions with directors

At the year end date, the company owed the directors the following balances:
- Mrs C L A Milne - £1,039 (2023 - £510)
- Mrs G E Rich - £469 (2023 - £510)