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Registered number: 12280880
Aroma Spa & Beauty Shenfield Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12280880
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 84,000 84,000
Tangible Assets 5 314,108 304,650
398,108 388,650
CURRENT ASSETS
Debtors 6 17,456 13,581
Cash at bank and in hand 26,932 61,463
44,388 75,044
Creditors: Amounts Falling Due Within One Year 7 (227,174 ) (311,057 )
NET CURRENT ASSETS (LIABILITIES) (182,786 ) (236,013 )
TOTAL ASSETS LESS CURRENT LIABILITIES 215,322 152,637
Creditors: Amounts Falling Due After More Than One Year 8 (11,845 ) (12,241 )
NET ASSETS 203,477 140,396
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 203,377 140,296
SHAREHOLDERS' FUNDS 203,477 140,396
Page 1
Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miiss Senel Ahmet
Director
30th October 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Aroma Spa & Beauty Shenfield Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12280880 . The registered office is Suite 1a, Hunter House, 150 Hutton Road, Shenfield, Brentwood, CM15 8NL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
Plant & Machinery 2%
Fixtures & Fittings 2%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 7)
6 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 105,000
As at 31 October 2025 105,000
Amortisation
As at 1 November 2024 21,000
As at 31 October 2025 21,000
Net Book Value
As at 31 October 2025 84,000
As at 1 November 2024 84,000
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 November 2024 1 309,968 309,969
Additions - 9,458 9,458
As at 31 October 2025 1 319,426 319,427
Depreciation
As at 1 November 2024 - 5,319 5,319
As at 31 October 2025 - 5,319 5,319
Net Book Value
As at 31 October 2025 1 314,107 314,108
As at 1 November 2024 1 304,649 304,650
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - (3,875 )
Other debtors 17,456 17,456
17,456 13,581
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 17,056 12,705
Bank loans and overdrafts 138,819 139,290
Other taxes and social security 17,978 12,190
VAT 8,920 25,132
Directors' loan accounts 44,401 121,740
227,174 311,057
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 11,845 12,241
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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