Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-310The activity of the company is that of a holding company.false0true2022-11-24falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14503264 2022-11-23 14503264 2022-11-24 2024-03-31 14503264 2021-11-24 2022-11-23 14503264 2024-03-31 14503264 c:Director1 2022-11-24 2024-03-31 14503264 d:CurrentFinancialInstruments 2024-03-31 14503264 d:Non-currentFinancialInstruments 2024-03-31 14503264 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14503264 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 14503264 d:ShareCapital 2022-11-24 2024-03-31 14503264 d:ShareCapital 2024-03-31 14503264 d:SharePremium 2022-11-24 2024-03-31 14503264 d:SharePremium 2024-03-31 14503264 d:RetainedEarningsAccumulatedLosses 2022-11-24 2024-03-31 14503264 d:RetainedEarningsAccumulatedLosses 2024-03-31 14503264 c:FRS102 2022-11-24 2024-03-31 14503264 c:AuditExempt-NoAccountantsReport 2022-11-24 2024-03-31 14503264 c:FullAccounts 2022-11-24 2024-03-31 14503264 c:PrivateLimitedCompanyLtd 2022-11-24 2024-03-31 14503264 6 2022-11-24 2024-03-31 14503264 e:PoundSterling 2022-11-24 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 14503264










AMION GROUP LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2024

 
AMION GROUP LIMITED
REGISTERED NUMBER: 14503264

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
Note
£

Fixed assets
  

Investments
 4 
2,413,676

  
2,413,676

Current assets
  

Debtors: amounts falling due within one year
 5 
24,750

  
24,750

Creditors: amounts falling due within one year
 6 
(324,107)

Net current (liabilities)/assets
  
 
 
(299,357)

Total assets less current liabilities
  
2,114,319

Creditors: amounts falling due after more than one year
 7 
(826,222)

  

Net assets
  
1,288,097

Page 1

 
AMION GROUP LIMITED
REGISTERED NUMBER: 14503264
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

2024
Note
£

Capital and reserves
  

Called up share capital 
  
346

Share premium account
  
689,083

Profit and loss account
  
598,668

  
1,288,097


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 September 2024.




G. Hunt
Director

The notes on pages 4 to 6 form part of these financial statements.

Page 2

 
AMION GROUP LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 MARCH 2024


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£


Comprehensive income for the period

Profit for the period
-
-
723,668
723,668


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(125,000)
(125,000)

Shares issued during the period
346
689,083
-
689,429


Total transactions with owners
346
689,083
(125,000)
564,429


At 31 March 2024
346
689,083
598,668
1,288,097

The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
AMION GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

The company is a private company limited by shares, which is incorporated under the Companies Act 2006, registered in England and Wales (Company No.14503264). The address of the registered office is c/o Langtons, 11th Floor, The Plaza, 100 Old Hall Street, Liverpool, Merseyside L3 9QJ.
These financial statements present information about the company as an individual undertaking. The principal activity of the company is that of a holding company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
AMION GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration.

The average monthly number of employees, including directors, during the period was 0.


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
2,413,676



At 31 March 2024
2,413,676





5.


Debtors

2024
£


Amounts owed by group undertakings
24,750

24,750


Page 5

 
AMION GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

6.


Creditors: Amounts falling due within one year

2024
£

Other creditors
312,500

Accruals and deferred income
11,607

324,107



7.


Creditors: Amounts falling due after more than one year

2024
£

Other creditors
826,222

826,222



8.


Related party transactions


2024
£

Amount owed by Amion Holdings Limited
24,750
Dividend received from Amion Holdings Limited
758,655
Amount owed to G. P. Russell
991,833
Interest paid to G. P. Russell
32,846

Amion Holdings Limited and Amion Consulting Limited are wholly owned subsidiary company.
G. P. Russell is a director and shareholder.


9.


Controlling party

The company is not under the control of any one individual.

 
Page 6