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REGISTERED NUMBER: 11217764 (England and Wales)















Financial Statements for the Year Ended 31 December 2023

for

Amor Training Ltd

Amor Training Ltd (Registered number: 11217764)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Amor Training Ltd

Company Information
for the Year Ended 31 December 2023







Director: T L East





Registered office: Unit 6
175 St. Neots Road
Hardwick
Cambridge
CB23 7QJ





Registered number: 11217764 (England and Wales)





Accountants: Jordan Thomas Lane
135 High Street
Great Abington
Cambridgeshire
CB21 6AE

Amor Training Ltd (Registered number: 11217764)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 226,498 181,817

Current assets
Debtors 5 486 62,793
Cash at bank - 2,478
486 65,271
Creditors
Amounts falling due within one year 6 128,937 369,956
Net current liabilities (128,451 ) (304,685 )
Total assets less current liabilities 98,047 (122,868 )

Creditors
Amounts falling due after more than one
year

7

368,777

156,996
Net liabilities (270,730 ) (279,864 )

Capital and reserves
Called up share capital 100 100
Share premium 30,000 -
Retained earnings (300,830 ) (279,964 )
(270,730 ) (279,864 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Amor Training Ltd (Registered number: 11217764)

Balance Sheet - continued
31 December 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2024 and were signed by:





T L East - Director


Amor Training Ltd (Registered number: 11217764)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Amor Training Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - in accordance with the property
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The company incurred a loss of £20,866 (2022: loss £37,290) for the financial year and had net liabilities of £270,730 (2022: £279,864) as at 31 December 2023. The company continues to receive financial support from its shareholders and, accordingly, the financial statements continue to adopt the going concern basis of accountancy.

Amor Training Ltd (Registered number: 11217764)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Long and Computer
leasehold fittings equipment Totals
£    £    £    £   
COST
At 1 January 2023 176,512 138,703 16,958 332,173
Additions 85,944 11,990 - 97,934
Disposals - (11,990 ) - (11,990 )
At 31 December 2023 262,456 138,703 16,958 418,117
DEPRECIATION
At 1 January 2023 32,780 101,264 16,312 150,356
Charge for year 13,153 27,741 369 41,263
At 31 December 2023 45,933 129,005 16,681 191,619
NET BOOK VALUE
At 31 December 2023 216,523 9,698 277 226,498
At 31 December 2022 143,732 37,439 646 181,817

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 4,014
VAT - 1,381
Prepayments and accrued income 486 57,398
486 62,793

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 72,658 65,630
Other loans 26,665 -
Hire purchase contracts 11,506 27,607
Trade creditors 1,669 1,801
Social security and other taxes 3,423 2,109
VAT 6,806 -
Other creditors 5,010 263,808
Accruals and deferred income 1,200 9,001
128,937 369,956

Amor Training Ltd (Registered number: 11217764)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 9,795 32,990
Other loans 272,944 88,500
Hire purchase contracts - 11,506
Directors' loan accounts 18,750 -
Accruals and deferred income 67,288 24,000
368,777 156,996

8. OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies that are not included in the balance sheet amount to £362,650 (2022: £235,813).