Heaven Scent Cleaning (UK) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07369630 (England and Wales)

HEAVEN SCENT CLEANING (UK) LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

Mrs A V E Stone

REGISTERED OFFICE:

Wilkin Royd Mill

Mill Lane

Brighouse

West Yorkshire

HD6 1PN

REGISTERED NUMBER:

07369630 (England and Wales)

ACCOUNTANTS:

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

FIXED ASSETS

Property, plant and equipment

4

519

708

CURRENT ASSETS

Debtors

5

20,764

23,366

Cash at bank

1,720

5,852

22,484

29,218

CREDITORS

Amounts falling due within one year

6

5,833

9,335

NET CURRENT ASSETS

16,651

19,883

TOTAL ASSETS LESS CURRENT
LIABILITIES

17,170

20,591

CREDITORS

Amounts falling due after more than one
year

7

2,200

6,599

NET ASSETS

14,970

13,992

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

14,870

13,892

SHAREHOLDERS' FUNDS

14,970

13,992

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 23 November 2025 and were signed by:

Mrs A V E Stone - Director

1.	STATUTORY INFORMATION

Heaven Scent Cleaning (Uk) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and Machinery

-

20% on cost

Fixtures and Fittings

-

20% on cost

Motor Vehicles

-

25% on cost

Computer Equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

Machinery

Fittings

Vehicles

Equipment

Totals

£

COST

At 1 April 2024

and 31 March 2025

2,975

200

500

712

4,387

DEPRECIATION

At 1 April 2024

2,272

199

499

709

3,679

Charge for year

189

-

189

At 31 March 2025

2,461

199

499

709

3,868

NET BOOK VALUE

At 31 March 2025

514

1

3

519

At 31 March 2024

703

1

3

708

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

596

1,526

Other debtors

20,168

21,840

20,764

23,366

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

4,400

Trade creditors

-

2,823

Taxation and social security

257

1,069

Other creditors

1,176

1,043

5,833

9,335

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans

2,200

6,599

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

Mrs A V E Stone

Balance outstanding at start of year

7,911

9,549

Amounts advanced

4,226

7,911

Amounts repaid

(7,911

)

(9,549

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

4,226

7,911

10.	RELATED PARTY DISCLOSURES

During the year the company loaned £4,966 (2024: £500) to HS Commercial Cleaning Ltd, a company controlled by the shareholder A. Stone. At the year end £15,942 (2024: £10,976) remained outstanding.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

23 November 2025