AROMABAR (SCOTLAND) LTD


Director	GRANT, Alan


Registered Address	Unit 9 - 11 Robertson Street
	Barrhead
	G78 1QW


Registered Number	SC583102 (Scotland)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		338		440
			338		440
Current assets
Stocks	4	40,000		10,000
Debtors		2,176		12,546
Cash at bank and on hand		15,347		46,293
		57,523		68,839
Creditors amounts falling due within one year	5	(13,242)		(19,234)
Net current assets (liabilities)			44,281		49,605
Total assets less current liabilities			44,619		50,045
Creditors amounts falling due after one year	6		(11,540)		(10,363)
Net assets			33,079		39,682
Capital and reserves
Called up share capital			100		100
Profit and loss account			32,979		39,582
Shareholders' funds			33,079		39,682

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 10 September 2025, and are signed on its behalf by:

GRANT, Alan
Director
Registered Company No. SC583102

AROMABAR (SCOTLAND) LTD

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	25

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2024		2023
	Average number of employees during the year	5		5

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 January 24	1,324	1,324
At 31 December 24	1,324	1,324
Depreciation and impairment
At 01 January 24	884	884
Charge for year	102	102
At 31 December 24	986	986
Net book value
At 31 December 24	338	338
At 31 December 23	440	440

4.	Stocks

	2024	2023
	£	£
Raw materials and consumables	40,000	10,000
Total	40,000	10,000

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	2,648	55
Bank borrowings and overdrafts	6,390	6,389
Taxation and social security	2,598	10,411
Other creditors	1,606	2,379
Total	13,242	19,234


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	11,540	10,363
Total	11,540	10,363