| Balance Sheet | 3 |
| Statement of Compliance | 4 |
| Notes to the Financial Statements | 5–9 |
| 2026 £ |
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|---|---|
| Called up share capital not paid | |
| Fixed assets | |
| Current assets | |
| Creditors: amounts falling due within one year | ( |
| Net current assets (liabilities) | |
| Total assets less current liabilities | |
| Total net assets (liabilities) | |
| Capital and reserves |
The directors have elected not to deliver a copy of the profit and loss account to the registrar, in accordance with section 444(5A) of the Companies Act 2006.
Directors' responsibilities:
The accounts were approved by the Board of Directors and authorised for issue on 19 October 2026.
Turnover
Turnover is recognised when goods are delivered or services are provided.
Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Debtors
Debtors are recognised at the settlement amount due.
Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.
Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.
Principal activity
The principal activity of the company during the period was
These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.
The average number of employees during the period was: 0
Advances and credits to directors
Included within creditors falling due within one year is £
These are the company’s first accounts, covering 20 January 2025 to 31 January 2026, prepared under FRS 105 on the historical cost basis. Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Closing stock of £4,400 is a director-approved purchase-based estimate, comprising £3,587.89 for aerosols and related remaining oils and £812.11 for other stock. The estimate was reconstructed from supplier invoices, sales and the director’s explanations; it is not a physical stocktake and does not rely on the inherited QuickBooks stock quantities. Tangible fixed assets are depreciated on a straight-line basis over their remaining useful lives. The Dell computer was introduced at an estimated value allocated to the company of £268 and is depreciated over three years with no residual value. Internally generated website development expenditure is expensed in the accounts. Specific doubtful debts of £32.98 have been provided against trade debtors. The financial statements are presented in pounds sterling. Individual figures and totals are rounded separately to the nearest pound from the underlying records, so small rounding differences may arise.
One ordinary £1 share was issued and remained unpaid at 31 January 2026. The reserves balance includes £1,020.57 of opening stock and setup contributions, comprising £1,000 of opening stock and £20.57 of setup stock; these amounts are not issued share capital or trading income for the period. Amounts due to the director are £3,164.17. Trade creditors include £495 due to Boota Enterprises Limited for website development, domains and hosting. Customer credits of £15.75 are presented separately from unrelated customer debts. The £15.75 credit due to Mystique International Ltd, trading as Mystique Oils, was refunded on 18 October 2026; that later payment does not change the liability at the balance-sheet date. Other debtors include a £250 loan outstanding at 31 January 2026, repaid on 30 April 2026. The average number of employees during the period was nil. The director has confirmed that there were no known guarantees or material financial commitments outstanding at 31 January 2026 beyond the liabilities disclosed.