Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 false No description of principal activity 1 0 2024-04-01 false true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15562931 2024-03-31 15562931 2024-04-01 2025-03-31 15562931 2023-04-01 2024-03-31 15562931 2025-03-31 15562931 c:Director1 2024-04-01 2025-03-31 15562931 d:ComputerEquipment 2024-04-01 2025-03-31 15562931 d:ComputerEquipment 2025-03-31 15562931 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 15562931 d:CurrentFinancialInstruments 2025-03-31 15562931 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 15562931 d:ShareCapital 2025-03-31 15562931 d:RetainedEarningsAccumulatedLosses 2025-03-31 15562931 c:FRS102 2024-04-01 2025-03-31 15562931 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 15562931 c:FullAccounts 2024-04-01 2025-03-31 15562931 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 15562931 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 15562931 270 FRAGRANCE LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
270 FRAGRANCE LTD REGISTERED NUMBER: 15562931 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Tangible assets | 4 |  | 1,174
|  |  | 1,174
Current assets |  |  |
Stocks |  | 5,713 |
Debtors: amounts falling due within one year | 5 | 4,077 |
|  | 9,790 |
Creditors: amounts falling due within one year | 6 | (37,667) |
Net current (liabilities)/assets |  |  | (27,877)
Total assets less current liabilities |  |  | (26,703)
Net (liabilities)/assets |  |  | (26,703)
Capital and reserves |  |  |
Called up share capital |  |  | 100
Profit and loss account |  |  | (26,803)
|  |  | (26,703)
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270 FRAGRANCE LTD REGISTERED NUMBER: 15562931 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 February 2026.
R M Calcraft
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
270 FRAGRANCE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
270 Fragrance Ltd is a private company limited by shares and incorporated in England. Its registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The financial statements are presented in Sterling, which is the functional currency of the company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
270 FRAGRANCE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1.
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| Additions | 1,441
| At 31 March 2025 | 1,441
| Depreciation |
| Charge for the year on owned assets | 267
| At 31 March 2025 | 267
| Net book value |
| At 31 March 2025 | 1,174
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270 FRAGRANCE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 4,077
|  | 4,077
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 36,167
| Accruals and deferred income | 1,500
|  | 37,667
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