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Registered Number: 10757814
England and Wales
HOUSE OF PERFUMES LIMITED
Abridged Accounts
Period of accounts Start date: 01 June 2025 End date: 31 May 2026

House of Perfumes Limited Contents Page For the year ended 31 May 2026
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

House of Perfumes Limited Accountants' Report For the year ended 31 May 2026
Report to the directors on the preparation of the unaudited statutory accounts of House of Perfumes Limited for the year ended 31 May 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of House of Perfumes Limited for the year ended 31 May 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of House of Perfumes Limited, as a body, in accordance with the terms of our engagement letter dated 27 July 2026. Our work has been undertaken solely to prepare for your approval the accounts of House of Perfumes Limited and state those matters that we have agreed to state to the Board of Directors of House of Perfumes Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than House of Perfumes Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that House of Perfumes Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of House of Perfumes Limited. You consider that House of Perfumes Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of House of Perfumes Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 May 2026. .................................................... Secure Accounts Limited. Suite 2A, 6 Floor Cobalt Square, 83-85 Hagley Road Birmingham B16 8QG 27 July 2026 1

House of Perfumes Limited Statement of Financial Position As at 31 May 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 7,157 |  | 8,946
|  | 7,157 |  | 8,946
Current assets |  |  |
Stocks |  | 11,575 |  | 23,402
Cash at bank and in hand |  | 17 |  | 142
|  | 11,592 |  | 23,544
Creditors: amount falling due within one year |  | (8,169) |  | (23,114)
Net current assets |  | 3,423 |  | 430
Total assets less current liabilities |  | 10,580 |  | 9,376
Net assets |  | 10,580 |  | 9,376
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 10,480 |  | 9,276
Shareholders' funds |  | 10,580 |  | 9,376
For the year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 27 July 2026 and were signed on its behalf by:
------------------------------- Sudha Lal Director
2

House of Perfumes Limited Notes to the Abridged Financial Statements For the year ended 31 May 2026
General Information House of Perfumes Limited is a private company, limited by shares, registered in England and Wales, registration number 10757814, registration address 320 Dyas Road, Birmingham, B44 8TD. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 0 (2025 : 1).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 June 2025 | 39,217 |  | 39,217
Additions | - |  | -
Disposals | - |  | -
At 31 May 2026 | 39,217 |  | 39,217
Depreciation
At 01 June 2025 | 30,271 |  | 30,271
Charge for year | 1,789 |  | 1,789
On disposals | - |  | -
At 31 May 2026 | 32,060 |  | 32,060
Net book values
Closing balance as at 31 May 2026 | 7,157 |  | 7,157
Opening balance as at 01 June 2025 | 8,946 |  | 8,946
4. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3