Company Registration No. 10138518 (England and Wales)
Just Makes Scents Ltd
Unaudited accounts
for the year ended 30 April 2026
Just Makes Scents Ltd
Unaudited accounts
Contents
Just Makes Scents Ltd
Company Information
for the year ended 30 April 2026
Company Number
10138518 (England and Wales)
Registered Office
Willow Cottage, Lower Bostraze
Newbridge
Penzance
Cornwall
TR20 8PU
England
Accountants
Darroch Accountancy Ltd
9 Old Foundry Close
St Just
Cornwall
TR19 7QS
Just Makes Scents Ltd
Statement of financial position
as at 30 April 2026
Tangible assets
23,199
2,437
Cash at bank and in hand
-
603
Creditors: amounts falling due within one year
(96,915)
(30,295)
Net current liabilities
(89,462)
(29,425)
Total assets less current liabilities
(66,263)
(26,988)
Creditors: amounts falling due after more than one year
(27,814)
(21,681)
Provisions for liabilities
Net liabilities
(98,485)
(49,132)
Called up share capital
1
1
Profit and loss account
(98,486)
(49,133)
Shareholders' funds
(98,485)
(49,132)
For the year ending 30 April 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 his 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 28 July 2026 and were signed on its behalf by
Michael Pakeman
Director
Company Registration No. 10138518
Just Makes Scents Ltd
Notes to the Accounts
for the year ended 30 April 2026
Just Makes Scents Ltd is a private company, limited by shares, registered in England and Wales, registration number 10138518. The registered office is Willow Cottage, Lower Bostraze, Newbridge, Penzance, Cornwall, TR20 8PU, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% straight line
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 May 2025
3,250
-
3,250
Additions
27,741
1,025
28,766
At 30 April 2026
30,991
1,025
32,016
Charge for the year
7,748
256
8,004
At 30 April 2026
8,561
256
8,817
At 30 April 2026
22,430
769
23,199
At 30 April 2025
2,437
-
2,437
Amounts falling due within one year
Just Makes Scents Ltd
Notes to the Accounts
for the year ended 30 April 2026
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
2,248
-
Loans from directors
92,834
29,694
7
Creditors: amounts falling due after more than one year
2026
2025
Other creditors
27,814
21,681
8
Deferred taxation
2026
2025
Accelerated capital allowances
4,408
463
Provision at start of year
463
-
Charged to the profit and loss account
3,945
463
Provision at end of year
4,408
463
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
10
Average number of employees
During the year the average number of employees was 1 (2025: 0).