Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 2026-05-14 1 true 2025-01-01 true The principal activity of the company is that of the manufacturing and distribution of luxury perfumes. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. false 1 false 13682954 2025-01-01 2025-12-31 13682954 2023-11-01 2024-12-31 13682954 2025-12-31 13682954 2024-12-31 13682954 c:Director1 2025-01-01 2025-12-31 13682954 d:CurrentFinancialInstruments 2025-12-31 13682954 d:CurrentFinancialInstruments 2024-12-31 13682954 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 13682954 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13682954 d:ShareCapital 2025-12-31 13682954 d:ShareCapital 2024-12-31 13682954 d:RetainedEarningsAccumulatedLosses 2025-12-31 13682954 d:RetainedEarningsAccumulatedLosses 2024-12-31 13682954 c:OrdinaryShareClass1 2025-01-01 2025-12-31 13682954 c:OrdinaryShareClass1 2025-12-31 13682954 c:FRS102 2025-01-01 2025-12-31 13682954 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13682954 c:FullAccounts 2025-01-01 2025-12-31 13682954 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13682954 2 2025-01-01 2025-12-31 13682954 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13682954 LIZ ASTOR FRAGRANCES LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
LIZ ASTOR FRAGRANCES LTD
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 4
LIZ ASTOR FRAGRANCES LTD REGISTERED NUMBER:13682954
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
| 2025 | 2024
Note | £ | £
Current assets |  |  |
Stocks |  | 15,912 | -
Debtors: amounts falling due within one year | 4 | 5,952 | 2,090
Bank and cash balances |  | 33,016 | 3,559
|  | 54,880 | 5,649
Creditors: amounts falling due within one year | 5 | (574,563) | (306,280)
Net liabilities |  | (519,683) | (300,631)
Capital and reserves |  |  |
Called up share capital |  | 101 | 101
Profit and loss account |  | (519,784) | (300,732)
|  | (519,683) | (300,631)
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Lady E C Astor of Hever
Director
Date: 14 May 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
LIZ ASTOR FRAGRANCES LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Liz Astor Fragrances Ltd is a limited liability company incorporated in England and Wales with its registered office at 2nd Floor Connaught House, 1-3 Mount Street, London, W1K 3NB. The principal activity of the company is that of manufacturing and distribution of luxury perfumes. 2. Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The director has provided an interest free loan to the company for an indefinite period and will provide additional loans if required to enable it to continue trading for the foreseeable future. As a result the financial statements have been prepared on the going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 2
LIZ ASTOR FRAGRANCES LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2. Accounting policies (continued)
| 2.4 | Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stock.
| 2.7 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.
| 2.9 | Creditors
Short term creditors are measured at the transaction price.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 5,952 | 2,090
Page 3
LIZ ASTOR FRAGRANCES LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 8,312
| Director's loan | 550,263 | 295,748
| Accruals and deferred income | 24,300 | 2,220
|  | 574,563 | 306,280
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 101 Ordinary shares of £1 each | 101 | 101
Page 4