HJ Perfume UK Limited - Filleted accounts

Registered number

12388103

HJ Perfume UK Limited

Filleted Accounts

31 December 2025

HJ Perfume UK Limited
Registered number:		12388103
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		16,715			-

Current assets
Stocks		172,523			-
Debtors	4	87,104			90,794
Cash at bank and in hand		43,613			18,629
		303,240			109,423

Creditors: amounts falling due within one year	5	(304,938)			(96,764)

Net current (liabilities)/assets			(1,698)			12,659

Net assets			15,017			12,659

Capital and reserves
Called up share capital			1			1
Profit and loss account			15,016			12,658

Shareholder's funds			15,017			12,659

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Anne-Lise Cremona
Director
Approved by the board on 6 June 2026

HJ Perfume UK Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	7		7


3	Tangible fixed assets
				Plant and machinery etc
£
	Cost
	Additions			22,286
	At 31 December 2025			22,286

	Depreciation
	Charge for the year			5,571
	At 31 December 2025			5,571

	Net book value
	At 31 December 2025			16,715


4	Debtors	2025		2024
£			£

	Trade debtors	81,718		87,861
	Other debtors	5,386		2,933
		87,104		90,794


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Trade creditors	274,045		75,649
	Taxation and social security costs	14,639		11,464
	Other creditors	16,254		9,651
		304,938		96,764


6	Related party transactions

	HJ Perfume UK Limited (HJ) is a related party to Creations Henry Jacques SAS (CHJ) as a result of being its subsidiary. During the period ended 31/12/2025, HJ invoiced CHJ £576,910 (2024: £518,770) for services rendered to it, whilst, CHJ invoiced HJ £23,444 (2024: £7,715) for fixtures and fittings and cargo. As at 31/12/2025, the net sum of £22,671 (2024: £52,259) is owed to HJ by CHJ.


7	Controlling party

	Creations Henry Jacques SAS, 2438 Route De Bagnols, 83920 La Motte, France.


8	Other information

	HJ Perfume UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Fourth Floor Abbots House
	Abbey Street
	Reading
	Berkshire
	RG1 3BD