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Registered number: 10275130
Amarillo Engineering Ltd.
Unaudited Financial Statements
For The Year Ended 31 July 2023
C & M Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10275130
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 633 1,091
633 1,091
CURRENT ASSETS
Debtors 5 192 133
Cash at bank and in hand 10,942 16,064
11,134 16,197
Creditors: Amounts Falling Due Within One Year 6 (12,449 ) (9,754 )
NET CURRENT ASSETS (LIABILITIES) (1,315 ) 6,443
TOTAL ASSETS LESS CURRENT LIABILITIES (682 ) 7,534
PROVISIONS FOR LIABILITIES
Deferred Taxation (120 ) (207 )
NET (LIABILITIES)/ASSETS (802 ) 7,327
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (902 ) 7,227
SHAREHOLDERS' FUNDS (802) 7,327
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For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Andrew Perrins
Director
27/03/2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Amarillo Engineering Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 10275130 . The registered office is 78 Down Road, Winterbourne Down, BRISTOL, BS36 1BZ.
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.
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. 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:
Plant & Machinery over 5 years
Fixtures & Fittings over 5 years
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2022 3,117
Additions 83
As at 31 July 2023 3,200
Depreciation
As at 1 August 2022 2,026
Provided during the period 541
As at 31 July 2023 2,567
Net Book Value
As at 31 July 2023 633
As at 1 August 2022 1,091
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 46 43
VAT 146 90
192 133
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 7,615 9,232
Accruals and deferred income 4,210 210
Director's loan account 624 312
12,449 9,754
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 August 2022 207 207
Reversals (87 ) (87)
Balance at 31 July 2023 120 120
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8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Mr Andrew Perrins 34,860 28,700
10. Controlling Party
The company's controlling party is A Perrins due to his majority shareholding.
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