Scentiana Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14700068

		31 March 2025		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		210,666		210,666

			210,666		210,666
CURRENT ASSETS
Stocks	5	18,616		24,068
Debtors	6	29,004		85,763
Cash at bank and in hand		44,290		22,612

		91,910		132,443
Creditors: Amounts Falling Due Within One Year	7	(1,204,806 )		(732,739 )

NET CURRENT ASSETS (LIABILITIES)			(1,112,896 )		(600,296 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(902,230 )		(389,630 )

NET LIABILITIES			(902,230 )		(389,630 )

CAPITAL AND RESERVES
Called up share capital			1		1
Profit and Loss Account			(902,231 )		(389,631 )

SHAREHOLDERS' FUNDS			(902,230)		(389,630)

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Scentiana Limited

Balance Sheet (continued)

As At 31 March 2025

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.

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 Mari-Ann Leetmaa

Director

23 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Scentiana Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 14700068 . The registered office is 104a Park Street, London, W1K 6NY.

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. Going Concern Disclosure

The directors believe the company to be a going concern and will continue to give their support to the company over the next 12 months.

2.3. 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 is recognised at the point that the customer takes delivery of the goods.

2.4. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.5. Stocks and Work in Progress

Stock

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell.

2.6. Financial Instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial

recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the

substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

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Scentiana Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Foreign Currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.8. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax

Deferred tax has not been recognised as it is not material to the financial statements. The director will review this annually.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Intangible Assets

	Development costs
	£
Cost
As at 1 April 2024	210,666

As at 31 March 2025	210,666

Net Book Value
As at 31 March 2025	210,666

As at 1 April 2024	210,666

5. Stocks

	31 March 2025	31 March 2024
	£	£
Stock	18,616	24,068

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Scentiana Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Debtors

	31 March 2025	31 March 2024
	£	£
Due within one year
Trade debtors	1,212	172
Other debtors	27,792	85,591

	29,004	85,763

7. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 March 2024
	£	£
Trade creditors	99,668	36,448
Other creditors	1,105,138	696,291

	1,204,806	732,739

8. Directors Advances, Credits and Guarantees

Included within Debtors are loans to director. The balance at the year end was £10,748 (2024 : Nil)

The above loan is unsecured, interest free and repayable on demand. Interest has been charged at a rate of 2.25%.

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