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Company Registration No. 12776189 (England and Wales)
Scents of Humour Ltd Unaudited accounts for the year ended 31 July 2025
Scents of Humour Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Scents of Humour Ltd Company Information for the year ended 31 July 2025
Director
Mr Jack Horwood
Company Number
12776189 (England and Wales)
Registered Office
243 Badminton Road Downend Bristol Avon BS16 6NR England
Accountants
Brambillow Accounting Ltd Brookhouse Cranoe Road Welham Leicestershire LE16 7UH
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Scents of Humour Ltd Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Debtors
4
- 
457 
Cash at bank and in hand
412 
719 
412 
1,176 
Creditors: amounts falling due within one year
5
(2,156)
(2,157)
Net current liabilities
(1,744)
(981)
Net liabilities
(1,744)
(981)
Capital and reserves
Called up share capital
6
100 
100 
Profit and loss account
(1,844)
(1,081)
Shareholders' funds
(1,744)
(981)
For the year ending 31 July 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 September 2025 and were signed on its behalf by
Mr Jack Horwood Director Company Registration No. 12776189
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Scents of Humour Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Scents of Humour Ltd is a private company, limited by shares, registered in England and Wales, registration number 12776189. The registered office is 243 Badminton Road, Downend, Bristol, Avon, BS16 6NR, England. The company is in the process of being wound up.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Brake-Up Basis
The Company ceased trading on 31 July 2025. The Director considers that the Company has come to the end of its useful life, and intends to apply to Companies House to have the Company struck-off. Accordingly, these financial statements are not prepared on the basis that the Company is a going concern.
4
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Deferred tax asset
- 
457 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Loans from directors
1,926 
1,926 
Accruals
230 
231 
2,156 
2,157 
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Scents of Humour Ltd Notes to the Accounts for the year ended 31 July 2025
6
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
7
Transactions with related parties
At 31 July 2025, £1,926 was due from the Company to the Director (2024: £1,926). The following conditions are attached to all amounts payable: (1) interest is not charged on any amounts outstanding; (2) no fixed date has been set for the amount to be repaid by the Company.
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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