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Registration number: 11844823

Retail and Fragrance Consulting Limited
Report of the Directors and Unaudited Financial Statements
for the Year Ended 28 February 2026

Retail and Fragrance Consulting Limited

Contents of The Financial Statements
for the Year Ended 28 February 2026

Company Information | 1
Accountants' Report | 2 to 3
Balance Sheet | 4
Notes to the Unaudited Financial Statements | 5 to 10

Retail and Fragrance Consulting Limited

Company Information
for the Year Ended 28 February 2026

Director | Mrs N Parker

Registered office | 10 Smythe Road Billericay Essex UK CM11 1SE

Accountants | Insight Strategic Associates Chartered Certified Accountants10 Towerfield Road Shoeburyness Essex SS3 9QE

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Retail and Fragrance Consulting Limited
for the Year Ended 28 February 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Retail and Fragrance Consulting Limited for the year ended 28 February 2026 as set out on pages 4 to 10 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://www.accaglobal.com/gb/en/discover/public-value/rulebook.html.

This report is made solely to the Board of Directors of Retail and Fragrance Consulting Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Retail and Fragrance Consulting Limited and state those matters that we have agreed to state to the Board of Directors of Retail and Fragrance Consulting 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/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Retail and Fragrance Consulting Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Retail and Fragrance Consulting 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 Retail and Fragrance Consulting Limited. You consider that Retail and Fragrance Consulting 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 Retail and Fragrance Consulting 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.

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Retail and Fragrance Consulting Limited
for the Year Ended 28 February 2026

......................................
Insight Strategic Associates
Chartered Certified Accountants
10 Towerfield Road
Shoeburyness
Essex
SS3 9QE

14 August 2026

Retail and Fragrance Consulting Limited

(Registration number: 11844823 )
Balance Sheet as at 28 February 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 194 | 320
Current assets |  |  |
Debtors | 5 | 2,400 | 3,600
Cash at bank and in hand |  | 33,221 | 22,636
|  | 35,621 | 26,236
Creditors: Amounts falling due within one year | 6 | (9,997) | (8,960)
Net current assets |  | 25,624 | 17,276
Net assets |  | 25,818 | 17,596
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 25,718 | 17,496
Shareholders' funds |  | 25,818 | 17,596

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 August 2026

......................................... Mrs N Parker Director

Retail and Fragrance Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
10 Smythe Road
Billericay
Essex
CM11 1SE
UK

These financial statements were authorised for issue by the director on 14 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Retail and Fragrance Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

2 | Accounting policies (continued)

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Retail and Fragrance Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

2 | Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Retail and Fragrance Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 March 2025 | 1,935 | 1,935
Additions | 459 | 459
At 28 February 2026 | 2,394 | 2,394
Depreciation
At 1 March 2025 | 1,615 | 1,615
Charge for the year | 585 | 585
At 28 February 2026 | 2,200 | 2,200
Carrying amount
At 28 February 2026 | 194 | 194
At 28 February 2025 | 320 | 320

5 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 2,400 | 3,600
| 2,400 | 3,600

6 | Creditors

Creditors: amounts falling due within one year

Retail and Fragrance Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

6 | Creditors (continued)

| 2026 £ | 2025 £
Due within one year |  |
Taxation and social security | 4,722 | 4,065
Accruals and deferred income | 822 | 776
Other creditors | 4,453 | 4,119
| 9,997 | 8,960

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

8 | Dividends

|  | 2026 |  | 2025
|  | £ |  | £
Interim dividend of £8,800.00 (2025 - £9,000.00) per ordinary share |  | 8,800 |  | 9,000

9 | Related party transactions

Retail and Fragrance Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

9 | Related party transactions (continued)

Director's remuneration

The director's remuneration for the year was as follows:

| 2026 £ | 2025 £
Remuneration | 9,100 | 9,100