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REGISTERED NUMBER: 08994074 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

TRADING SCENTS (2014) LIMITED

TRADING SCENTS (2014) LIMITED (REGISTERED NUMBER: 08994074)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

TRADING SCENTS (2014) LIMITED

COMPANY INFORMATION

for the Year Ended 30 September 2025

| DIRECTOR: | E Macleod

| REGISTERED OFFICE: | 2 Park Court

| Pyrford Road

| West Byfleet

| Surrey

| KT14 6SD

| REGISTERED NUMBER: | 08994074 (England and Wales)

| ACCOUNTANTS: | Pesters

| 2 Park Court

| Pyrford Road

| West Byfleet

| Surrey

| KT14 6SD

TRADING SCENTS (2014) LIMITED (REGISTERED NUMBER: 08994074)

STATEMENT OF FINANCIAL POSITION

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Investments | 5 | 1,000 |  | 1,000 |  |

1,000 |  | 1,000 |  |

CURRENT ASSETS

Debtors | 6 | 309,934 |  | 384,916 |  |

Cash at bank | 108,081 |  | 129,859 |  |

418,015 |  | 514,775 |  |

CREDITORS

Amounts falling due within one year | 7 | 2,139,059 |  | 2,224,035 |  |

NET CURRENT LIABILITIES | (1,721,044 | ) | (1,709,260 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,720,044 | ) | (1,708,260 | ) |

CAPITAL AND RESERVES

Called up share capital | 5,281,621 |  | 5,281,621 |  |

Retained earnings | (7,001,665 | ) | (6,989,881 | ) |

SHAREHOLDERS' FUNDS | (1,720,044 | ) | (1,708,260 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 1 May 2026 and were signed by:

E Macleod - Director

TRADING SCENTS (2014) LIMITED (REGISTERED NUMBER: 08994074)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Trading Scents (2014) 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| The accounts have been prepared on the going concern basis. At the year end, The company's current liabilities exceeded its' assets by £1,720,043 (2024 - £1,708,260). The directors and related companies have given their assurances that they will continue to support the company and therefore confirm that the going concern basis is appropriate.

| Preparation of consolidated financial statements

| The financial statements contain information about Trading Scents (2014) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 7,000,000 |  |

| AMORTISATION

| At 1 October 2024

| and 30 September 2025 | 7,000,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

TRADING SCENTS (2014) LIMITED (REGISTERED NUMBER: 08994074)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 September 2025

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 1,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,000 |  |

| At 30 September 2024 | 1,000 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Other debtors | 309,934 |  | 384,916 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Other creditors | 2,139,059 |  | 2,224,035 |  |

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| At the year end the company owed the director the sum of £Nil (2024 - £85,780). This loan is interest free and repayable demand.

9. | RELATED PARTY DISCLOSURES

| Included in Other Creditors is the sum of £ 2,135,509 (2024 - £2,134,833) due to companies under common control.

| Included in Other Debtors is the sum of £309,763 (2024- £384,763) due from the parent company.