REGISTERED NUMBER: 05434088 (England and Wales)

Aromatics Limited

Unaudited Financial Statements

for the Year Ended 29 April 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss C Hunter

C Hunter

REGISTERED OFFICE:

Lymore Villa

162a London Road

Chesterton

Newcastle

Staffordshire

ST5 7JB

REGISTERED NUMBER:

05434088 (England and Wales)

ACCOUNTANTS:

Slaters & Co Accountants

Lymore Villa

162a London Road

Chesterton

Newcastle

Staffordshire

ST5 7JB

FIXED ASSETS

Tangible assets

4

26,546

19,773

CURRENT ASSETS

Stocks

47,789

83,334

Debtors

5

125,883

136,901

Cash at bank and in hand

60,277

73,975

233,949

294,210

CREDITORS

Amounts falling due within one year

6

80,679

168,852

NET CURRENT ASSETS

153,270

125,358

TOTAL ASSETS LESS CURRENT LIABILITIES

179,816

145,131

PROVISIONS FOR LIABILITIES

5,816

4,499

NET ASSETS

174,000

140,632

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

173,900

140,532

174,000

140,632

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 30 June 2025 and were signed on its behalf by:

Miss C Hunter - Director

C Hunter - Director

1.	STATUTORY INFORMATION

Aromatics 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 represents net invoice value of goods / services provided, excluding value added tax.

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

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

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

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 9 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 30 April 2024

3,930

89,895

37,218

14,760

145,803

Additions

-

-

13,643

-

13,643

Disposals

(3,930

)

-

-

-

(3,930

)

At 29 April 2025

-

89,895

50,861

14,760

155,516

DEPRECIATION

At 30 April 2024

3,536

72,102

35,632

14,760

126,030

Charge for year

-

2,669

3,807

-

6,476

Eliminated on disposal

(3,536

)

-

-

-

(3,536

)

At 29 April 2025

-

74,771

39,439

14,760

128,970

NET BOOK VALUE

At 29 April 2025

-

15,124

11,422

-

26,546

At 29 April 2024

394

17,793

1,586

-

19,773

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by associates

-

3,452

Other debtors

125,883

133,449

125,883

136,901

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

30,451

52,665

Amounts owed to group undertakings

16,355

65,000

Taxation and social security

18,159

41,282

Other creditors

15,714

9,905

80,679

168,852

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 29 April 2025 and 29 April 2024:

2025

2024

£

£

Miss C Hunter

Balance outstanding at start of year

94,402

94,402

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

94,402

94,402

Interest is charged on the loan at 2.25% per annum with no fixed repayment terms.

8.	RELATED PARTY DISCLOSURES

The following amounts were outstanding at the reporting end date:

2025

2024

Amounts due to/from related parties

£

£

Hunter Property Management Limited

-16,355

-65,000

Hunter Retail Limited

0

3,452