SEVEN SCENT LIMITED

• ⚠

  Material uncertainty over going concern

  Following the decision to cease the Company's trading activities, the financial statements for this company have been prepared on a basis other than going concern. A basis other than going concern includes, where appropriate, writing down assets to their realisable values and recognising commitments held at the balance sheet date that have become onerous. No adjustments have been made as a result of the financial statements being prepared on this basis, as relevant contracts have been transferred to other entities of the PZ Cussons plc Group.

1. SEVEN SCENT LIMITED 2010-05-14 → present
2. FC LIMITED 2009-09-09 → 2010-05-14
3. BAYLEY'S OF BOND STREET LIMITED 2009-08-19 → 2009-09-09
4. FC LIMITED 2002-08-30 → 2009-08-19
5. FRAGRANCE CHEMICALS LIMITED 1986-05-08 → 2002-08-30
6. ODEX MANUFACTURING LIMITED 1960-06-16 → 1986-05-08

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Auditor

PricewaterhouseCoopers LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“Following the decision to cease the Company's trading activities, the financial statements for this company have been prepared on a basis other than going concern. A basis other than going concern includes, where appropriate, writing down assets to their realisable values and recognising commitments held at the balance sheet date that have become onerous. No adjustments have been made as a result of the financial statements being prepared on this basis, as relevant contracts have been transferred to other entities of the PZ Cussons plc Group.”

Significant events

• “Seven Scent Limited (the Company) ceased trading in August 2023.”
• “The Company paid a dividend of £11,900,000 on 23 December 2024. ... deemed by the Directors to be in excess of the Company's distributable reserves, which is technically unlawful. An amount of £200,000 will be recovered from the parent company which will resolve the issue.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

3

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -100%

  £2,677,000 → £0

• Cash

  -33.3%

  £3,000 → £2,000

• Net assets

  -101.2%

  £11,720,000 → -£138,000

• Employees

  —

  Not reported

• Operating profit

  -105%

  £640,000 → -£32,000

• Profit before tax

  -56.7%

  £1,186,000 → £514,000

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers