| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD 10 NOVEMBER 2023 TO 31 MARCH 2025 |
| FOR |
| ART OF PERFUME LTD |
| T/A |
| ART OF PERFUME MANUFACTURING |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD 10 NOVEMBER 2023 TO 31 MARCH 2025 |
| FOR |
| ART OF PERFUME LTD |
| T/A |
| ART OF PERFUME MANUFACTURING |
| ART OF PERFUME LTD (REGISTERED NUMBER: 15274613) |
| T/A ART OF PERFUME MANUFACTURING |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 10 NOVEMBER 2023 TO 31 MARCH 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| ART OF PERFUME LTD |
| T/A ART OF PERFUME MANUFACTURING |
| COMPANY INFORMATION |
| FOR THE PERIOD 10 NOVEMBER 2023 TO 31 MARCH 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| BUSINESS ADDRESS: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 15 West Street |
| Brighton |
| East Sussex |
| BN1 2RL |
| ART OF PERFUME LTD (REGISTERED NUMBER: 15274613) |
| T/A ART OF PERFUME MANUFACTURING |
| BALANCE SHEET |
| 31 MARCH 2025 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| The director acknowledges his 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. |
| The financial statements were approved by the director and authorised for issue on |
| ART OF PERFUME LTD (REGISTERED NUMBER: 15274613) |
| T/A ART OF PERFUME MANUFACTURING |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 10 NOVEMBER 2023 TO 31 MARCH 2025 |
| 1. | STATUTORY INFORMATION |
| Art Of Perfume Ltd 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. |
| The presentational currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Turnover consists of the manufacturing of perfume products and is recognised once all performance obligations have been satisfied. |
| Tangible fixed assets |
| Plant and machinery | - |
| Computer equipment | - |
| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. |
| Taxation |
| Taxation for the period comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| 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. |
| Going concern |
| After reviewing the company's forecasts, the director believes that the company has adequate resources to continue in operational existence for a period of at least 12 months from the date of the approval of these financial statements. Therefore, the director has concluded that the going concern basis of preparation of these financial statements remains appropriate. |
| 3. | EMPLOYEES |
| The average number of employees during the period was NIL. |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and | Computer |
| machinery | equipment | Totals |
| £ | £ | £ |
| COST |
| Additions |
| At 31 March 2025 |
| DEPRECIATION |
| Charge for period |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| ART OF PERFUME LTD (REGISTERED NUMBER: 15274613) |
| T/A ART OF PERFUME MANUFACTURING |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 10 NOVEMBER 2023 TO 31 MARCH 2025 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Trade debtors |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the period ended 31 March 2025: |
| £ |
| Balance outstanding at start of period |
| Amounts advanced |
| Amounts repaid |
| Amounts written off | - |
| Amounts waived | - |
| Balance outstanding at end of period |