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Registered number: 12280880
Aroma Spa & Beauty Shenfield Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12280880
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 84,000 105,000
Tangible Assets 5 304,650 265,962
388,650 370,962
CURRENT ASSETS
Debtors 6 13,581 47,323
Cash at bank and in hand 61,463 7,171
75,044 54,494
Creditors: Amounts Falling Due Within One Year 7 (311,057 ) (290,905 )
NET CURRENT ASSETS (LIABILITIES) (236,013 ) (236,411 )
TOTAL ASSETS LESS CURRENT LIABILITIES 152,637 134,551
Creditors: Amounts Falling Due After More Than One Year 8 (12,241 ) (20,667 )
NET ASSETS 140,396 113,884
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 140,296 113,784
SHAREHOLDERS' FUNDS 140,396 113,884
Page 1
Page 2
For the year ending 31 October 2024 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 her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Senel Ahmet
Director
10th July 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Aroma Spa & Beauty Shenfield Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12280880 . The registered office is Suite 1a, Hunter House, 150 Hutton Road, Shenfield, Brentwood, CM15 8NL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 1%
Plant & Machinery 2%
Fixtures & Fittings 2%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 7)
7 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2023 105,000
As at 31 October 2024 105,000
Amortisation
As at 1 November 2023 -
Provided during the period 21,000
As at 31 October 2024 21,000
Net Book Value
As at 31 October 2024 84,000
As at 1 November 2023 105,000
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Page 4
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 November 2023 1 265,961 265,962
Additions - 44,007 44,007
As at 31 October 2024 1 309,968 309,969
Depreciation
As at 1 November 2023 - - -
Provided during the period - 5,319 5,319
As at 31 October 2024 - 5,319 5,319
Net Book Value
As at 31 October 2024 1 304,649 304,650
As at 1 November 2023 1 265,961 265,962
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors (3,875 ) 29,867
Other debtors 17,456 17,456
13,581 47,323
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 12,705 7,338
Bank loans and overdrafts 139,290 206,628
Other taxes and social security 12,190 17,868
VAT 25,132 13,771
Director's loan account 121,740 45,300
311,057 290,905
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 12,241 20,667
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4