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Company Registration No. 09667314 (England and Wales)
J. Perfumes Limited Unaudited accounts for the year ended 31 March 2025
J. Perfumes Limited Unaudited accounts Contents
Page
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J. Perfumes Limited Company Information for the year ended 31 March 2025
Directors
Asif Khan Sohail Hamid Khan
Company Number
09667314 (England and Wales)
Registered Office
14 Shearbridge Road Bradford BD7 1NX England
Accountants
SAF 53 Campus Road Listerhill Science Park Bradford West Yorkshire BD7 1HR
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J. Perfumes Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
45,448 
53,468 
Current assets
Inventories
4,481 
8,353 
Debtors
106,272 
81,304 
Cash at bank and in hand
38,967 
34,463 
149,720 
124,120 
Creditors: amounts falling due within one year
(176,504)
(187,686)
Net current liabilities
(26,784)
(63,566)
Net assets/(liabilities)
18,664 
(10,098)
Capital and reserves
Called up share capital
3 
3 
Profit and loss account
18,661 
(10,101)
Shareholders' funds
18,664 
(10,098)
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 17 November 2025 and were signed on its behalf by
Asif Khan Director Company Registration No. 09667314
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J. Perfumes Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
J. Perfumes Limited is a private company, limited by shares, registered in England and Wales, registration number 09667314. The registered office is 14 Shearbridge Road, Bradford, BD7 1NX, England.
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.
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:
Fixtures & fittings
10% reducing balance
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.
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J. Perfumes Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2024
104,920 
At 31 March 2025
104,920 
Depreciation
At 1 April 2024
51,452 
Charge for the year
8,020 
At 31 March 2025
59,472 
Net book value
At 31 March 2025
45,448 
At 31 March 2024
53,468 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,182 
1,182 
Accrued income and prepayments
10,560 
10,560 
Other debtors
94,530 
69,562 
106,272 
81,304 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
9,531 
6,478 
Trade creditors
84,059 
72,964 
Taxes and social security
6,675 
2,523 
Other creditors
57,505 
61,667 
Loans from directors
(2,203)
23,117 
Accruals
20,937 
20,937 
176,504 
187,686 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
3 Ordinary shares of £1 each
3 
3 
8
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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