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Company Registration No. NI062003 (Northern Ireland)
AROMA HYGIENE LIMITED Unaudited accounts for the year ended 31 March 2025
AROMA HYGIENE LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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AROMA HYGIENE LIMITED Company Information for the year ended 31 March 2025
Directors
Ruth Hiller William Patterson
Company Number
NI062003 (Northern Ireland)
Registered Office
52 Church Road Dundoanld Belfast BT16 2LW United Kingdom
Accountants
Bucks Tax And Payroll Services Limited 217 Dundrum Road Newcastle Down BT33 0LW
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AROMA HYGIENE LIMITED Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
183,576
187,533
Current assets
Inventories
6,803
8,432
Debtors
5
36,428
53,893
43,231
62,325
Creditors: amounts falling due within one year
6
(137,397)
(130,474)
Net current liabilities
(94,166)
(68,149)
Total assets less current liabilities
89,410
119,384
Creditors: amounts falling due after more than one year
7
(1,679)
(11,885)
Net assets
87,731
107,499
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
87,631
107,399
Shareholders' funds
87,731
107,499
For the year ending 31 March 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 directors acknowledge 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 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 of Directors and authorised for issue on 6 November 2025 and were signed on its behalf by
William Patterson Director Company Registration No. NI062003
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AROMA HYGIENE LIMITED Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
AROMA HYGIENE LIMITED is a private company, limited by shares, registered in Northern Ireland, registration number NI062003. The registered office is 52 Church Road, Dundoanld, Belfast, BT16 2LW, United Kingdom.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% per annum of cost
Motor vehicles
25% per annum of cost
Fixtures & fittings
25% per annum of cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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AROMA HYGIENE LIMITED Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
181,407
6,702
22,242
23,210
233,561
At 31 March 2025
181,407
6,702
22,242
23,210
233,561
Depreciation
At 1 April 2024
1,700
6,392
15,436
22,500
46,028
Charge for the year
891
221
2,269
576
3,957
At 31 March 2025
2,591
6,613
17,705
23,076
49,985
Net book value
At 31 March 2025
178,816
89
4,537
134
183,576
At 31 March 2024
179,707
310
6,806
710
187,533
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
36,428
53,893
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
24,185
31,414
VAT
24,297
11,624
Trade creditors
26,138
23,917
Taxes and social security
10,108
18,258
Other creditors
958
698
Loans from directors
50,511
43,234
Accruals
1,200
1,329
137,397
130,474
Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £17,718 (2023 £23,126). The bank loans and overdrafts are secured by a fixed and floating charge over the company's assets. The finance leases are secured on the assets concerned.
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
1,679
11,885
Creditors include bank loans and net obligations under finance lease and hire purchase contracts which are secured of £11,885 (2023 £32,622). The bank are secured by a fixed and floating charge over the company's assets. The finance leases are secured on the assets concerned.
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AROMA HYGIENE LIMITED Notes to the Accounts for the year ended 31 March 2025
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
60 A Ordinary shares of £1 each
60
60
40 B Ordinary shares of £1 each
40
40
100
100
9
Operating lease commitments
2025
2024
£
£
At 31 March 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
3,032
6,065
Later than one year and not later than five years
-
3,032
3,032
9,097
10
Loans to directors
On 31 March 2025, the directors were owed £52,629 (2024 - £43,233) by the company. This is an interest bearing loan repayable on demand during the year interest of £1,080 was charged.
11
Average number of employees
During the year the average number of employees was 9 (2024: 9).
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