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01/04/2022
31/03/2023
2023-03-31
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No description of principal activities is disclosed
2022-04-01
Sage Accounts Production 23.0 - FRS102_2023
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xbrli:shares
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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
|
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Director |
Mr Andrew O'Reilly |
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Secretary |
Andrew O'Reilly |
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Company number |
SC500621 |
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Registered office |
Cowdenbeath |
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Fife |
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KY4 9EN |
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Business address |
11 Glenfield Avenue |
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Cowdenbeath |
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Fife |
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KY4 9EN |
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Accountant |
MOR Accounting Services |
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11 Glenfield Avenue |
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Cowdenbeath |
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Fife |
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KY49EN |
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AMOR Construction Limited
Abridged statement of financial position
31 March 2023
|
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2023 |
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2022 |
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Note |
£ |
|
£ |
|
£ |
|
£ |
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Fixed assets |
|
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Tangible assets |
|
|
66,806 |
|
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|
96,047 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
66,806 |
|
|
|
96,047 |
|
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|
|
|
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Current assets |
|
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|
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|
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|
Stocks |
|
7 |
70,200 |
|
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|
- |
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|
Debtors |
|
|
21,671 |
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|
39,194 |
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Investments |
|
|
783 |
|
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|
783 |
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|
Cash at bank and in hand |
|
|
5,000 |
|
|
|
8,155 |
|
|
|
|
|
_______ |
|
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|
_______ |
|
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|
97,654 |
|
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|
48,132 |
|
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Creditors: amounts falling due |
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|
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within one year |
|
|
(
168,072) |
|
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|
(
101,043) |
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|
|
|
|
_______ |
|
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|
_______ |
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Net current liabilities |
|
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|
(
70,418) |
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|
(
52,911) |
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|
|
|
|
_______ |
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|
_______ |
Total assets less current liabilities |
|
|
|
|
(
3,612) |
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|
43,136 |
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Creditors: amounts falling due |
|
|
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after more than one year |
|
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|
(
76,974) |
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|
(
83,922) |
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|
|
|
|
_______ |
|
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|
_______ |
Net liabilities |
|
|
|
|
(
80,586) |
|
|
|
(
40,786) |
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|
|
|
|
_______ |
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|
_______ |
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Capital and reserves |
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Called up share capital |
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|
20 |
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|
20 |
Other reserves |
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|
1,499 |
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|
|
1,499 |
Profit and loss account |
|
|
|
|
(
82,105) |
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|
|
(
42,305) |
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|
|
|
|
_______ |
|
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|
_______ |
Shareholders deficit |
|
|
|
|
(
80,586) |
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|
(
40,786) |
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|
|
|
|
_______ |
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_______ |
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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 |
|
|
|
|
|
£ |
|
£ |
|
£ |
£ |
|
|
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At 1 April 2021 |
|
20 |
|
1,499 |
|
(
58,262) |
(
56,743) |
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|
|
|
|
|
|
|
|
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|
(Loss)/profit for the year |
|
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15,957 |
15,957 |
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|
|
|
|
_______ |
|
_______ |
|
_______ |
_______ |
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|
Total comprehensive income for the year |
|
- |
|
- |
|
15,957 |
15,957 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
_______ |
|
_______ |
|
_______ |
_______ |
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|
At 31 March 2022 and 1 April 2022 |
|
20 |
|
1,499 |
|
(
42,305) |
(
40,786) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(Loss)/profit for the year |
|
|
|
|
|
(
39,800) |
(
39,800) |
|
|
|
|
|
_______ |
|
_______ |
|
_______ |
_______ |
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|
Total comprehensive income for the year |
|
- |
|
- |
|
(
39,800) |
(
39,800) |
|
|
|
|
|
|
|
|
|
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_______ |
|
_______ |
|
_______ |
_______ |
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|
At 31 March 2023 |
|
20 |
|
1,499 |
|
(
82,105) |
(
80,586) |
|
|
|
|
|
_______ |
|
_______ |
|
_______ |
_______ |
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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 |
|
|
|
_______ |
_______ |
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|
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: |
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2023 |
|
|
|
|
|
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Balance brought forward |
Advances /(credits) to the director |
Balance o/standing |
|
|
|
|
|
£ |
£ |
£ |
|
|
|
|
Mr Andrew O'Reilly |
(
2,079) |
5,905 |
3,826 |
|
|
|
|
|
_______ |
_______ |
_______ |
|
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|
|
|
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2022 |
|
|
|
|
|
|
|
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|
Balance brought forward |
Advances /(credits) to the director |
Balance o/standing |
|
|
|
|
|
£ |
£ |
£ |
|
|
|
|
Mr Andrew O'Reilly |
(
7,432) |
5,353 |
(
2,079) |
|
|
|
|
|
_______ |
_______ |
_______ |
|
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