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Registered Number: 07613187
England and Wales

 

 

 

AMORS AUTO SOLUTIONS LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Directors Lorraine Amor
Daniel Amor
Registered Number 07613187
Registered Office C/O Melanie Curtis Accountants Ltd
100 Berkshire Place Winnersh
Wokingham
Berkshire
RG41 5RD
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 30 April 2024.
Principal activities
Principal activity of the company during the financial year was of maintenance and repair of motor vehicles.
Directors
The directors who served the company throughout the year were as follows:
Lorraine Amor
Daniel Amor

This report was approved by the board and signed on its behalf by:


----------------------------------
Lorraine Amor
Director

Date approved: 30 July 2024
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 5 41,737    47,842 
41,737    47,842 
Current assets      
Stocks 6 400    400 
Debtors 7 13,385    13,185 
Cash at bank and in hand 63,540    71,629 
77,325    85,214 
Creditors: amount falling due within one year 8 (52,843)   (51,425)
Net current assets 24,482    33,789 
 
Total assets less current liabilities 66,219    81,631 
Creditors: amount falling due after more than one year 9 (26,129)   (40,140)
Provisions for liabilities 10 (2,068)   (395)
Net assets 38,022    41,096 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 37,922    40,996 
Shareholders' funds 38,022    41,096 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 30 July 2024 and were signed on its behalf by:


-------------------------------
Lorraine Amor
Director
3
General Information
Amors Auto Solutions Limited is a private company, limited by shares, registered in England and Wales, registration number 07613187, registration address C/O Melanie Curtis Accountants Ltd , 100 Berkshire Place Winnersh, Wokingham, Berkshire, RG41 5RD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
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.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.

Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 20% Straight Line
Plant and Machinery 10% Reducing Balance
Fixtures and Fittings 25% Straight Line
Computer Equipment 33% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Financial Commitments, Guarantees and Contingencies

Financial Commitments, Guarantees and Contingencies
Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year  £31,848.
More than one year £116,776.

4.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 May 2023 35,000    35,000 
Additions  
Disposals  
At 30 April 2024 35,000    35,000 
Amortisation
At 01 May 2023 35,000    35,000 
Charge for year  
On disposals  
At 30 April 2024 35,000    35,000 
Net book values
At 30 April 2024  
At 30 April 2023  


5.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £   £
At 01 May 2023   61,309    53,273    737    1,043    116,362 
Additions 225    1,203        899    2,327 
Disposals          
At 30 April 2024 225    62,512    53,273    737    1,942    118,689 
Depreciation
At 01 May 2023   36,862    29,878    737    1,043    68,520 
Charge for year 45    2,490    5,850      47    8,432 
On disposals          
At 30 April 2024 45    39,352    35,728    737    1,090    76,952 
Net book values
Closing balance as at 30 April 2024 180    23,160    17,545      852    41,737 
Opening balance as at 01 May 2023   24,447    23,395        47,842 

The net book value of Land and Buildings, Motor Vehicles includes £ 17,500 (2023 £23,395) in respect of assets leased under finance leases or hire purchase contracts.

6.

Stocks

2024
£
  2023
£
Stocks 400    400 
400    400 

7.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 405    493 
Other Debtors 12,500    12,500 
Taxation recoverable 480    192 
13,385    13,185 

8.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 3,943    4,372 
Bank loans 10,213    9,957 
Social Security and Other Tax 34,416    32,544 
Accrued Expenses   833 
HP - gross - less than 1 yr 3,798    3,130 
Directors' Current Accounts 473    589 
52,843    51,425 

9.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank loans - 1-2 years 12,237    10,213 
Bank loans - 2-5 years   12,237 
HP - gross - 1 - 5 years 13,892    17,690 
26,129    40,140 

10.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 2,068    395 
2,068    395 

4