REGISTERED NUMBER: 08994263 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

TRADING SCENTS GROUP LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

E Macleod

REGISTERED OFFICE:

2 Park Court

Pyrford Road

West Byfleet

Surrey

KT14 6SD

REGISTERED NUMBER:

08994263 (England and Wales)

ACCOUNTANTS:

Pesters

2 Park Court

Pyrford Road

West Byfleet

Surrey

KT14 6SD

FIXED ASSETS

Tangible assets

4

975

-

Investments

5

5,281,646

5,281,646

Investment property

6

3,725,000

2,250,000

9,007,621

7,531,646

CURRENT ASSETS

Debtors

7

1,636

35,936

Cash at bank

536,501

479,832

538,137

515,768

CREDITORS

Amounts falling due within one year

8

1,755,749

1,833,028

NET CURRENT LIABILITIES

(1,217,612

)

(1,317,260

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,790,009

6,214,386

PROVISIONS FOR LIABILITIES

593,750

216,875

NET ASSETS

7,196,259

5,997,511

CAPITAL AND RESERVES

Called up share capital

4,425,621

4,425,621

Non distributable reserves

9

1,748,750

650,625

Retained earnings

1,021,888

921,265

SHAREHOLDERS' FUNDS

7,196,259

5,997,511

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 5 May 2026 and were signed by:

E Macleod - Director

1.	STATUTORY INFORMATION

Trading Scents Group 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 as modified by the revaluation of certain assets.

The accounts have been prepared on the going concern basis. At the year end, the company's current liabilities exceeded its' current assets by £1,217,612 (2024 - £1,317,260.). The related companies have given their assurances that they will continue to support the company.

Preparation of consolidated financial statements

The financial statements contain information about Trading Scents Group 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property

Investment property is occupied by the group. The property is carried at fair value with any aggregate surplus or deficit arising from such changes being presented in the profit or loss as part of other income. This surplus or deficit is held separately within other reserves as it is non-distributable. Deferred taxation is calculated on any surplus or deficit and is accounted for in the profit or loss as part of taxation, this is also accounted for within the non-distributable other reserves.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

1,219

At 30 September 2025

1,219

DEPRECIATION

Charge for year

244

At 30 September 2025

244

NET BOOK VALUE

At 30 September 2025

975

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 October 2024

and 30 September 2025

5,281,646

NET BOOK VALUE

At 30 September 2025

5,281,646

At 30 September 2024

5,281,646

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

2,250,000

Revaluations

1,475,000

At 30 September 2025

3,725,000

NET BOOK VALUE

At 30 September 2025

3,725,000

At 30 September 2024

2,250,000

The investment property has been revalued in 2025 based on the estimated valuation provided by a property agent and what he believes the current value would be should the company decide to sell the property.

The investment property was previously valued by an independent valuer with a recognised and relevant professional qualification and with relevant experience in the investment property being valued.

Fair value at 30 September 2025 is represented by:

£

Valuation in 2014

1,382,500

Valuation in 2019

(32,500

)

Valuation in 2022

165,915

Valuation in 2023

734,085

Valuation in 2025

1,475,000

3,725,000

If the commercial property had not been revalued it would have been included at the following historical cost:

30.9.25

30.9.24

£

£

Cost

1,382,500

1,382,500

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

-

34,700

Other debtors

1,636

1,236

1,636

35,936

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Taxation and social security

33,283

32,048

Other creditors

1,722,466

1,800,980

1,755,749

1,833,028

9.

RESERVES

Non

distributable

reserves

£

At 1 October 2024

650,625

Revaluation Transfer

1,098,125

At 30 September 2025

1,748,750

10.	RELATED PARTY DISCLOSURES

Included in Other Creditors is the sum of £1,214,125 (2024- £1,293,049) owed to subsidiary companies. These loans are interest free.