5 01/04/2022 31/03/2023 2023-03-31 false false false false false false false true false false true false false false false true true false No description of principal activities is disclosed 2022-04-01 Sage Accounts Production 23.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP SC500621 2022-04-01 2023-03-31 SC500621 2023-03-31 SC500621 2022-03-31 SC500621 2021-04-01 2022-03-31 SC500621 2022-03-31 SC500621 2021-03-31 SC500621 core:PlantMachinery 2022-04-01 2023-03-31 SC500621 core:FurnitureFittingsToolsEquipment 2022-04-01 2023-03-31 SC500621 core:MotorVehicles 2022-04-01 2023-03-31 SC500621 bus:RegisteredOffice 2022-04-01 2023-03-31 SC500621 bus:LeadAgentIfApplicable 2022-04-01 2023-03-31 SC500621 bus:Director1 2022-04-01 2023-03-31 SC500621 bus:CompanySecretary1 2022-04-01 2023-03-31 SC500621 core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 SC500621 core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 SC500621 core:WithinOneYear 2023-03-31 SC500621 core:WithinOneYear 2022-03-31 SC500621 core:AfterOneYear 2023-03-31 SC500621 core:AfterOneYear 2022-03-31 SC500621 core:ShareCapital 2023-03-31 SC500621 core:ShareCapital 2022-03-31 SC500621 core:OtherReservesSubtotal 2023-03-31 SC500621 core:OtherReservesSubtotal 2022-03-31 SC500621 core:RetainedEarningsAccumulatedLosses 2023-03-31 SC500621 core:RetainedEarningsAccumulatedLosses 2022-03-31 SC500621 core:ShareCapital 2021-03-31 SC500621 core:CapitalRedemptionReserve 2021-03-31 SC500621 core:RetainedEarningsAccumulatedLosses 2021-03-31 SC500621 core:CapitalRedemptionReserve 2022-03-31 SC500621 core:PreviouslyStatedAmount core:ShareCapital 2023-03-31 SC500621 core:CapitalRedemptionReserve 2023-03-31 SC500621 bus:Director1 2022-03-31 SC500621 bus:Director1 2023-03-31 SC500621 bus:Director1 2021-03-31 SC500621 bus:Director1 2022-03-31 SC500621 bus:Director1 2021-04-01 2022-03-31 SC500621 bus:SmallEntities 2022-04-01 2023-03-31 SC500621 bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 SC500621 bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 SC500621 bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 SC500621 bus:AbridgedAccounts 2022-04-01 2023-03-31
Company registration number: SC500621
AMOR Construction Limited
Trading as AMOR Construction Ltd
Unaudited filleted abridged financial statements
31 March 2023
AMOR Construction Limited
Contents
Directors and other information
Abridged statement of financial position
Statement of changes in equity
Notes to the financial statements
AMOR Construction Limited
Directors and other information
Director Mr Andrew O'Reilly
Secretary Andrew O'Reilly
Company number SC500621
Registered office Cowdenbeath
Fife
KY4 9EN
Business address 11 Glenfield Avenue
Cowdenbeath
Fife
KY4 9EN
Accountant MOR Accounting Services
11 Glenfield Avenue
Cowdenbeath
Fife
KY49EN
Bankers Bank Of Scotland
AMOR Construction Limited
Abridged statement of financial position
31 March 2023
2023 2022
Note £ £ £ £
Fixed assets
Tangible assets 66,806 96,047
_______ _______
66,806 96,047
Current assets
Stocks 7 70,200 -
Debtors 21,671 39,194
Investments 783 783
Cash at bank and in hand 5,000 8,155
_______ _______
97,654 48,132
Creditors: amounts falling due
within one year ( 168,072) ( 101,043)
_______ _______
Net current liabilities ( 70,418) ( 52,911)
_______ _______
Total assets less current liabilities ( 3,612) 43,136
Creditors: amounts falling due
after more than one year ( 76,974) ( 83,922)
_______ _______
Net liabilities ( 80,586) ( 40,786)
_______ _______
Capital and reserves
Called up share capital 20 20
Other reserves 1,499 1,499
Profit and loss account ( 82,105) ( 42,305)
_______ _______
Shareholders deficit ( 80,586) ( 40,786)
_______ _______
For the year ending 31 March 2023 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 financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 March 2023 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 20 December 2023 , and are signed on behalf of the board by:
Mr Andrew O'Reilly
Director
Company registration number: SC500621
AMOR Construction Limited
Statement of changes in equity
Year ended 31 March 2023
Called up share capital Capital redemption reserve Profit and loss account Total
£ £ £ £
At 1 April 2021 20 1,499 ( 58,262) ( 56,743)
(Loss)/profit for the year 15,957 15,957
_______ _______ _______ _______
Total comprehensive income for the year - - 15,957 15,957
_______ _______ _______ _______
At 31 March 2022 and 1 April 2022 20 1,499 ( 42,305) ( 40,786)
(Loss)/profit for the year ( 39,800) ( 39,800)
_______ _______ _______ _______
Total comprehensive income for the year - - ( 39,800) ( 39,800)
_______ _______ _______ _______
At 31 March 2023 20 1,499 ( 82,105) ( 80,586)
_______ _______ _______ _______
AMOR Construction Limited
Notes to the financial statements
Year ended 31 March 2023
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 11 Glenfield Avenue, Cowdenbeath, Fife, KY4 9EN.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at a fair value of considerations for contractual work, less retentions and being net of discounts and Value Added Tax.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery - 25 % straight line
Fittings fixtures and equipment - 33 % straight line
Motor vehicles - 25 % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Government grants
Government JRS Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
4. Staff costs
The aggregate payroll costs incurred during the year were:
2023 2022
£ £
Wages and salaries 156,686 155,379
Social security costs 15,240 10,756
Other pension costs 1,837 2,945
_______ _______
173,763 169,080
_______ _______
5. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2022: 5 ).
6. Tangible assets
£
Cost
At 1 April 2022 268,326
Additions 12,167
Disposals ( 17,142 )
_______ |
At 31 March 2023 263,351
_______ |
Depreciation
At 1 April 2022 172,279
Charge for the year 41,411
Disposals ( 17,145 )
_______ |
At 31 March 2023 196,545
_______ |
Carrying amount
At 31 March 2023 66,806
_______ |
At 31 March 2022 96,047
_______ |
7. Stocks
2023 2022
£ £
Raw materials and consumables 4,500 -
Work in progress 65,700 -
_______ _______
70,200 -
_______ _______
8. Directors advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2023
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
Mr Andrew O'Reilly ( 2,079) 5,905 3,826
_______ _______ _______
2022
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
Mr Andrew O'Reilly ( 7,432) 5,353 ( 2,079)
_______ _______ _______