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Company Registration No. 15716830 (England and Wales)
Aroma Delights Limited Unaudited accounts for the year ended 31 May 2026
Aroma Delights Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Aroma Delights Limited Company Information for the year ended 31 May 2026
Director
Haihong He
Company Number
15716830 (England and Wales)
Registered Office
Aroma 251 Wherstead Road Ipswich Suffolk IP2 8LD England
Accountants
LJW Accountants Limited 27 Hardy Avenue Dartford Kent DA1 2FE
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Aroma Delights Limited Statement of financial position as at 31 May 2026
2026
2025
Notes
£
£
Current assets
Inventories
2,750
3,250
Cash at bank and in hand
3,099
4,835
5,849
8,085
Creditors: amounts falling due within one year
4
(19,253)
(19,902)
Net current liabilities
(13,404)
(11,817)
Net liabilities
(13,404)
(11,817)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(13,504)
(11,917)
Shareholders' funds
(13,404)
(11,817)
For the year ending 31 May 2026 the company was entitled to exemption from audit 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 July 2026 and were signed on its behalf by
Haihong He Director Company Registration No. 15716830
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Aroma Delights Limited Notes to the Accounts for the year ended 31 May 2026
1
Statutory information
Aroma Delights Limited is a private company, limited by shares, registered in England and Wales, registration number 15716830. The registered office is Aroma, 251 Wherstead Road, Ipswich, Suffolk, IP2 8LD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
435
986
Loans from directors
17,738
17,836
Accruals
1,080
1,080
19,253
19,902
5
Average number of employees
During the year the average number of employees was 3 (2025: 3).
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