Company Registration No. 13315718 (England and Wales)
O R AROMA LTD
Unaudited accounts
for the year ended 30 April 2025
O R AROMA LTD
Unaudited accounts
Contents
O R AROMA LTD
Company Information
for the year ended 30 April 2025
Company Number
13315718 (England and Wales)
Registered Office
17 High Street
Waltham Cross
EN8 7AA
England
Accountants
DNG Associates
214 Baker Street
Enfield
London
EN1 3JT
O R AROMA LTD
Statement of financial position
as at 30 April 2025
Cash at bank and in hand
6,343
5,513
Creditors: amounts falling due within one year
(2,341)
(2,369)
Net current assets
5,534
4,676
Called up share capital
1
1
Profit and loss account
7,799
4,938
Shareholders' funds
7,800
4,939
For the year ending 30 April 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 director acknowledges his 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 and authorised for issue on 13 January 2026 and were signed on its behalf by
Mr J Yilmaz
Director
Company Registration No. 13315718
O R AROMA LTD
Notes to the Accounts
for the year ended 30 April 2025
O R AROMA LTD is a private company, limited by shares, registered in England and Wales, registration number 13315718. The registered office is 17 High Street, Waltham Cross, EN8 7AA, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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
18% - Reducing balance method
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.
O R AROMA LTD
Notes to the Accounts
for the year ended 30 April 2025
4
Tangible fixed assets
Fixtures & fittings
5
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
843
828
Loans from directors
598
791
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
7
Transactions with related parties
Included within other creditors is an amount of £598 (2024;£791) due to its director. There are no terms as to interest or repayment in respect of this balance.
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).