REGISTERED NUMBER: 03746171 (England and Wales)

AROMADEN LIMITED

Unaudited Financial Statements for the Year Ended 31st March 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

Dr S Rikhi

SECRETARY:

Mrs D J Rikhi

REGISTERED OFFICE:

24 High Street

Teddington

Middlesex

TW11 8EW

REGISTERED NUMBER:

03746171 (England and Wales)

ACCOUNTANTS:

TG Associates Limited

Chartered Accountants

7 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Intangible assets

4

201,800

252,250

Tangible assets

5

76,679

45,714

278,479

297,964

CURRENT ASSETS

Stocks

3,425

3,425

Debtors

6

25,306

76,111

Cash at bank and in hand

94,134

167,454

122,865

246,990

CREDITORS

Amounts falling due within one year

7

(126,564

)

(194,423

)

NET CURRENT (LIABILITIES)/ASSETS

(3,699

)

52,567

TOTAL ASSETS LESS CURRENT LIABILITIES

274,780

350,531

CREDITORS

Amounts falling due after more than one year

8

(87,511

)

(124,615

)

PROVISIONS FOR LIABILITIES

(18,340

)

(10,491

)

NET ASSETS

168,929

215,425

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

168,927

215,423

168,929

215,425

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 22nd December 2025 and were signed by:

Dr S Rikhi - Director

1.	STATUTORY INFORMATION

Aromaden 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.

Turnover

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

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 profit and loss account over its estimated economic life of 5% straightline.

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

-

25% on reducing balance and not provided

Fixtures and fittings

-

7 years straight line

Computer equipment

-

3 years straight line

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

1,009,000

AMORTISATION

At 1st April 2024

756,750

Charge for year

50,450

At 31st March 2025

807,200

NET BOOK VALUE

At 31st March 2025

201,800

At 31st March 2024

252,250

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1st April 2024

1,740

279,762

2,312

9,819

293,633

Additions

-

35,045

-

8,316

43,361

At 31st March 2025

1,740

314,807

2,312

18,135

336,994

DEPRECIATION

At 1st April 2024

174

238,666

618

8,461

247,919

Charge for year

87

11,004

285

1,020

12,396

At 31st March 2025

261

249,670

903

9,481

260,315

NET BOOK VALUE

At 31st March 2025

1,479

65,137

1,409

8,654

76,679

At 31st March 2024

1,566

41,096

1,694

1,358

45,714

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

4,671

30,042

Other debtors

20,635

46,069

25,306

76,111

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

43,172

44,578

Hire purchase contracts

21,197

21,197

Trade creditors

8,821

10,662

Taxation and social security

32,016

38,135

Other creditors

21,358

79,851

126,564

194,423

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

41,930

107,271

Hire purchase contracts

45,581

17,344

87,511

124,615

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

41,930

107,271

Hire purchase

45,581

17,344

87,511

124,615