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Registered number: 16017225
Zaman Parfums Ltd
Unaudited Financial Statements
For the Period 14 October 2024 to 31 October 2025
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Zaman Parfums Ltd for the period 14 October 2024 to 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Zaman Parfums Ltd for the period 14 October 2024 to 31 October 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Zaman Parfums Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Zaman Parfums Ltd and state those matters that we have agreed to state to the directors of Zaman Parfums Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Zaman Parfums Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Zaman Parfums Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Zaman Parfums Ltd . You consider that Zaman Parfums Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of Zaman Parfums Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
29th April 2026
SKN Services Ltd
Chartered Accountants
Six Ways Business Centre
1 Guildford Street
Birmingham
B19 2HN
Page 1
Page 2
Balance Sheet
Registered number: 16017225
31 October 2025
Notes £ £
CURRENT ASSETS
Stocks 4 13,900
Cash at bank and in hand 3,683
17,583
Creditors: Amounts Falling Due Within One Year 5 (40,276 )
NET CURRENT ASSETS (LIABILITIES) (22,693 )
TOTAL ASSETS LESS CURRENT LIABILITIES (22,693 )
NET LIABILITIES (22,693 )
CAPITAL AND RESERVES
Called up share capital 6 100
Profit and Loss Account (22,793 )
SHAREHOLDERS' FUNDS (22,693)
For the period ending 31 October 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Asaduz Zaman
Director
29th April 2026
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Zaman Parfums Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16017225 . The registered office is Six Ways Business Centre, 1 Guildford Street, Birmingham, B19 2HN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Stocks
31 October 2025
£
Finished goods 13,900
5. Creditors: Amounts Falling Due Within One Year
31 October 2025
£
Trade creditors 276
Amounts owed to group undertakings 40,000
40,276
6. Share Capital
31 October 2025
£
Allotted, Called up and fully paid 100
Page 3