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AROMABAR (SCOTLAND) LTD

Registered Number
SC583102
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2025

AROMABAR (SCOTLAND) LTD
Company Information
for the year from 1 January 2025 to 31 December 2025

Director | GRANT, Alan

Registered Address | Unit 9 - 11 Robertson Street
| Barrhead
| G78 1QW

Registered Number | SC583102 (Scotland)

AROMABAR (SCOTLAND) LTD
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 254 |  |  |  | 338
|  |  |  | 254 |  |  |  | 338
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 40,000 |  |  |  | 40,000 |  |
Debtors | 5 | 1,182 |  |  |  | 2,176 |  |
Cash at bank and on hand |  | 8,526 |  |  |  | 15,347 |  |
|  | 49,708 |  |  |  | 57,523 |  |
Creditors amounts falling due within one year | 6 | (18,795) |  |  |  | (13,242) |  |
Net current assets (liabilities) |  |  |  | 30,913 |  |  |  | 44,281
Total assets less current liabilities |  |  |  | 31,167 |  |  |  | 44,619
Creditors amounts falling due after one year | 7 |  |  | (8,845) |  |  |  | (11,540)
Net assets |  |  |  | 22,322 |  |  |  | 33,079
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 22,222 |  |  |  | 32,979
Shareholders' funds |  |  |  | 22,322 |  |  |  | 33,079

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 19 May 2026, and are signed on its behalf by:
GRANT, Alan Director Registered Company No. SC583102

AROMABAR (SCOTLAND) LTD
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Office Equipment | 25

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 5

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 1,324 |  | 1,324
| At 31 December 25 | 1,324 |  | 1,324
| Depreciation and impairment
| At 01 January 25 | 986 |  | 986
| Charge for year | 84 |  | 84
| At 31 December 25 | 1,070 |  | 1,070
| Net book value
| At 31 December 25 | 254 |  | 254
| At 31 December 24 | 338 |  | 338

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 40,000 |  | 40,000
| Total | 40,000 |  | 40,000

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 174 |  | -
| Other debtors | 1,008 |  | 2,176
| Total | 1,182 |  | 2,176

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 8,034 |  | 2,648
| Bank borrowings and overdrafts | 6,389 |  | 6,390
| Taxation and social security | 3,918 |  | 2,598
| Other creditors | 454 |  | 1,606
| Total | 18,795 |  | 13,242

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 8,845 |  | 11,540
| Total | 8,845 |  | 11,540