House of Perfumes Limited

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
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

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