REGISTERED NUMBER: 12832467 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

SCENTED GARDEN LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms C A Newton

REGISTERED OFFICE:

Mulhouse

Loughbon

Orston

Nottinghamshire

NG13 9NJ

REGISTERED NUMBER:

12832467 (England and Wales)

ACCOUNTANTS:

Merlin Accountancy Services Ltd

2nd Floor

33 Longbrook Street

Exeter

Devon

EX4 6AW

FIXED ASSETS

Tangible assets

4

-

5,576

CURRENT ASSETS

Stocks

-

829

Debtors

5

187

303

Cash at bank

14,175

7,038

14,362

8,170

CREDITORS

Amounts falling due within one year

6

13,128

17,888

NET CURRENT ASSETS/(LIABILITIES)

1,234

(9,718

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,234

(4,142

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,233

(4,143

)

10

1,234

(4,142

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 14 May 2026 and were signed by:

Ms C A Newton - Director

1.	STATUTORY INFORMATION

Scented Garden Ltd 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 September 2024

and 31 August 2025

22,298

DEPRECIATION

At 1 September 2024

16,722

Charge for year

5,576

At 31 August 2025

22,298

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

5,576

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

187

303

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

7,033

3,014

Taxation and social security

1,155

-

Other creditors

4,940

14,874

13,128

17,888

7.	DEFERRED TAX

£

Balance at 1 September 2024

(106

)

Provided during year

106

Balance at 31 August 2025

-

8.	RELATED PARTY DISCLOSURES

During the previous financial year, the company declared and paid a dividend amounting to £10,000. Subsequent to the declaration, it has come to the director's attention that there may have been insufficient distributable reserves at the time the dividend was paid. The director is reviewing the circumstances surrounding the dividend and is taking appropriate steps to rectify the position.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Ms C A Newton.

10.	RECONCILIATION OF MOVEMENTS IN RESERVES

2025

2024

£

£

Profit for the financial year

5,376

7,658

Dividends

-

(10,000

)

Net addition/(reduction) to reserves

5,376

(2,342

)

Opening reserves

(4,142

)

(1,800

)

Closing reserves

1,234

(4,142

)