PERFUME PACK UK LTD - Filleted accounts

Registered number

13818687

PERFUME PACK UK LTD

Filleted Accounts

31 December 2024

PERFUME PACK UK LTD
Registered number:		13818687
Balance Sheet
as at 31 December 2024

Notes			2024			2023
£				£
Current assets
Cash at bank and in hand		4,271			3,606

Creditors: amounts falling due within one year	3	(39,148)			(41,960)

Net current liabilities			(34,877)			(38,354)

Net liabilities			(34,877)			(38,354)

Capital and reserves
Called up share capital			10			10
Profit and loss account			(34,887)			(38,364)

Shareholders' funds			(34,877)			(38,354)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Jubiet Joseph
Director
Approved by the board on 30 December 2025

PERFUME PACK UK LTD
Notes to the Accounts
for the year ended 31 December 2024

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2	Employees		2024		2023
Number				Number

	Average number of persons employed by the company		1		1

3	Creditors: amounts falling due within one year		2024		2023
£				£

	Trade creditors		1,484		1,393
	Amounts owed to parent company		33,244		33,244
	Taxation and social security costs		803		3,493
	Other creditors		3,617		3,830
			39,148		41,960


4	Other information

	PERFUME PACK UK LTD is a private company limited by shares and incorporated in England. Its registered office is:
	107 Pensford Drive
	Eastbourne
	England
	BN23 7NX