PERFUME DISCOVERY LTD

Company Registration Number:
08207087 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

PERFUME DISCOVERY LTD

Contents of the Financial Statements

for the Period Ended 31 December 2024

Company Information - 3
Report of the Directors - 4
Profit and Loss Account - 5
Balance sheet - 6
Additional notes - 8

PERFUME DISCOVERY LTD

Company Information

for the Period Ended 31 December 2024




Director: Mrs L.J. Mckay
Mrs A.C. Cleeve
Miss H.I.S. Mckay
Secretary: Mr N.A.R. Mckay
Registered office: 41
Holmethorpe Avenue
Redhill
England
RH1 2NB
Company Registration Number: 08207087 (England and Wales)

PERFUME DISCOVERY LTD

Directors' Report Period Ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Principal Activities

Management and Information Services

Directors

The directors shown below have held office during the whole of the period from 01 January 2024 to 31 December 2024
Mrs L.J. Mckay
Mrs A.C. Cleeve
Miss H.I.S. Mckay

Secretary
Mr N.A.R. Mckay

This report was approved by the board of directors on 4 September 2025
And Signed On Behalf Of The Board By:

Name: Mrs L.J. Mckay
Status: Director

PERFUME DISCOVERY LTD

Profit and Loss Account

for the Period Ended 31 December 2024


Notes

2024
£

2023
£
Gross Profit or (Loss) 133,635 133,176
Administrative Expenses ( 136,043 ) ( 130,937 )
Operating Profit or (Loss) ( 2,408 ) 2,239
Interest Payable and Similar Charges ( 411 ) ( 605 )
Profit or (Loss) Before Tax ( 2,819 ) 1,634
Profit or (Loss) for Period ( 2,819 ) 1,634

The notes form part of these financial statements

PERFUME DISCOVERY LTD

Balance sheet

As at 31 December 2024


Notes

2024
£

2023
£
Fixed assets
Total fixed assets: - -
Current assets
Stocks: 8,024 6,482
Debtors: 32,781 34,774
Cash at bank and in hand: 12,047 20,827
Total current assets: 52,852 62,083
Prepayments and accrued income: 110
Creditors: amounts falling due within one year: ( 27,339 ) ( 25,891 )
Net current assets (liabilities): 25,623 36,192
Total assets less current liabilities: 25,623 36,192
Accruals and deferred income: ( 176,097 ) ( 183,847 )
Total net assets (liabilities): ( 150,474 ) ( 147,655 )

The notes form part of these financial statements

PERFUME DISCOVERY LTD

Balance sheet continued

As at 31 December 2024


Notes

2024
£

2023
£
Capital and reserves
Called up share capital: 2 2
Profit and loss account: ( 150,476 ) ( 147,657 )
Shareholders funds: ( 150,474 ) ( 147,655 )

For the year ending 31 December 2024 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 4 September 2025
And Signed On Behalf Of The Board By:

Name: Mrs L.J. Mckay
Status: Director

The notes form part of these financial statements

PERFUME DISCOVERY LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

    Tangible fixed assets depreciation policy

    Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
    Fixtures and fittings - 25%
    Computer Equipment - 33%

PERFUME DISCOVERY LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 2. Employees


    2024

    2023
    Average number of employees during the period 2 2

PERFUME DISCOVERY LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 3. Off balance sheet disclosure

    No

PERFUME DISCOVERY LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

4.1.Related party disclosures

Name of related party: The Perfume Society
Description of relationship:
The directors serve on the boards of both companies
Description of the transaction:
During the 12 months, Perfume Discovery Ltd charged Perfume Society service charges of £58,653 (2023: £65,053).
Balance at 01 January 2024 13,888
Balance at 31 December 2024 13,881