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Registered Number: 12353674
England and Wales

 

 

 

AROMA SHISHA LTD



Abridged Accounts
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

AROMA SHISHA LTD
Contents Page
For the year ended 31 December 2024
Report to the directors on the preparation of the unaudited statutory accounts of AROMA SHISHA LTD for the year ended 31 December 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AROMA SHISHA LTD for the year ended 31 December 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of AROMA SHISHA LTD, as a body, in accordance with the terms of our engagement letter dated 23 September 2025. Our work has been undertaken solely to prepare for your approval the accounts of AROMA SHISHA LTD and state those matters that we have agreed to state to the Board of Directors of AROMA SHISHA LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AROMA SHISHA LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that AROMA SHISHA LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of AROMA SHISHA LTD. You consider that AROMA SHISHA LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of AROMA SHISHA LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 December 2024.



....................................................

SNP Plus Ltd
Accountants and Tax Advisors
284 Station Road
Harrow, London
HA1 2EA
23 September 2025
1
 
 		 Notes
 		 2024
£		   2023
£
Current assets      
Stocks 1,766    986 
Debtors 43,360    43,360 
Cash at bank and in hand 99    1,492 
45,225    45,838 
Creditors: amount falling due within one year (18,236)   (12,238)
Net current assets 26,989    33,600 
 
Total assets less current liabilities 26,989    33,600 
Creditors: amount falling due after more than one year (25,709)   (32,776)
Net assets 1,280    824 
 

Capital and reserves 		     
Called up share capital 3 4    4 
Profit and loss account 1,276    820 
Shareholders' funds 1,280    824 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 23 September 2025 and were signed on its behalf by:


-------------------------------
Shiba Hari Tiwari
Director
2
General Information
AROMA SHISHA LTD is a private company, limited by shares, registered in England and Wales, registration number 12353674, registration address 96 Llanover Road, North Wembley, HA9 7LT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Share Capital

Allotted, called up and fully paid
2024
£		   2023
£
4 Class A shares of £1.00 each 4    4 
4    4 

4.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£		 2023
£		 2024
£		 2023
£
Shiba Hari Tiwari0 0 10,194 5,705 
3