REGISTERED NUMBER: 07656535 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

UK Essential Oils Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S M Holmes

REGISTERED OFFICE:

Inglenook Farm

Moss Nook Lane

Rainford

ST HELENS

Merseyside

WA11 8AE

REGISTERED NUMBER:

07656535 (England and Wales)

ACCOUNTANTS:

GR Taylor & Co Accountants

54-56 Ormskirk Street

ST HELENS

Merseyside

WA10 2TF

FIXED ASSETS

Tangible assets

4

6,586

7,717

CURRENT ASSETS

Stocks and WIP

38,560

59,187

Debtors

5

92,596

174,961

Cash at bank

345,510

70,870

476,666

305,018

CREDITORS

Amounts falling due within one year

162,491

75,749

NET CURRENT ASSETS

314,175

229,269

TOTAL ASSETS LESS CURRENT LIABILITIES

320,761

236,986

CREDITORS

Amounts falling due after more than one year

71,098

119,219

NET ASSETS

249,663

117,767

CAPITAL AND RESERVES

Called up share capital

67

67

Retained earnings

249,596

117,700

SHAREHOLDERS' FUNDS

249,663

117,767

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 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 29 May 2026 and were signed by:

Mr S M Holmes - Director

1.	STATUTORY INFORMATION

UK Essential Oils 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.

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.

Development costs have been fully amortised in the current year.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks and wip 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

98,614

Additions

1,075

At 31 August 2025

99,689

DEPRECIATION

At 1 September 2024

90,897

Charge for year

2,206

At 31 August 2025

93,103

NET BOOK VALUE

At 31 August 2025

6,586

At 31 August 2024

7,717

5.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

88,450

169,251