Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31truefalsetrue12023-11-01The principal activity of the company is that of the manufacturing and distribution of luxury perfumes.1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13682954 2023-11-01 2024-12-31 13682954 2022-11-01 2023-10-31 13682954 2024-12-31 13682954 2023-10-31 13682954 c:Director1 2023-11-01 2024-12-31 13682954 d:CurrentFinancialInstruments 2024-12-31 13682954 d:CurrentFinancialInstruments 2023-10-31 13682954 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13682954 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 13682954 d:ShareCapital 2024-12-31 13682954 d:ShareCapital 2023-10-31 13682954 d:RetainedEarningsAccumulatedLosses 2024-12-31 13682954 d:RetainedEarningsAccumulatedLosses 2023-10-31 13682954 c:OrdinaryShareClass1 2023-11-01 2024-12-31 13682954 c:OrdinaryShareClass1 2024-12-31 13682954 c:OrdinaryShareClass1 2023-10-31 13682954 c:FRS102 2023-11-01 2024-12-31 13682954 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-12-31 13682954 c:FullAccounts 2023-11-01 2024-12-31 13682954 c:PrivateLimitedCompanyLtd 2023-11-01 2024-12-31 13682954 2 2023-11-01 2024-12-31 13682954 e:PoundSterling 2023-11-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13682954














ASTOR OF HEVER LONDON HOLDINGS LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

 
ASTOR OF HEVER LONDON HOLDINGS LTD
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 4


 
ASTOR OF HEVER LONDON HOLDINGS LTD
REGISTERED NUMBER:13682954

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

31 December
31 October
2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
2,090
2,193

Bank and cash balances
  
3,559
11,126

  
5,649
13,319

Creditors: amounts falling due within one year
 5 
(306,280)
(170,914)

  

Net liabilities
  
(300,631)
(157,595)


Capital and reserves
  

Called up share capital 
  
101
100

Profit and loss account
  
(300,732)
(157,695)

  
(300,631)
(157,595)


Page 1

 
ASTOR OF HEVER LONDON HOLDINGS LTD
REGISTERED NUMBER:13682954
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Lady E C Astor of Hever
Director

Date: 20 August 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
ASTOR OF HEVER LONDON HOLDINGS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Astor of Hever London Holdings Ltd is a limited liability company incorporated in England and Wales with its registered office at 2nd Floor Connaught House, 1-3 Mount Street, London, W1K 3NB.
The principal activity of the company is that of manufacturing and distribution of luxury perfumes.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without
penalty.

 
2.6

Creditors

Short term creditors are measured at the transaction price.


3.


Employees

The average monthly number of employees, including directors, during the period was 1 (2023 - 1).

Page 3

 
ASTOR OF HEVER LONDON HOLDINGS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

4.


Debtors

31 December
31 October
2024
2023
£
£


Other debtors
2,090
2,193



5.


Creditors: Amounts falling due within one year

31 December
31 October
2024
2023
£
£

Trade creditors
8,312
-

Other creditors
295,748
170,914

Accruals and deferred income
2,220
-

306,280
170,914



6.


Share capital

31 December
31 October
2024
2023
£
£
Allotted, called up and fully paid



101 (2023 - 100) Ordinary shares of £1 each
101
100


During the period, the company allotted and issued one ordinary share of £1.

 
Page 4