Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-30falseThe development of basic pharmaceutical products2023-10-0111truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10391491 2023-10-01 2024-09-30 10391491 2022-10-01 2023-09-30 10391491 2024-09-30 10391491 2023-09-30 10391491 c:Director1 2023-10-01 2024-09-30 10391491 d:CurrentFinancialInstruments 2024-09-30 10391491 d:CurrentFinancialInstruments 2023-09-30 10391491 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 10391491 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 10391491 d:ShareCapital 2024-09-30 10391491 d:ShareCapital 2023-09-30 10391491 d:RetainedEarningsAccumulatedLosses 2024-09-30 10391491 d:RetainedEarningsAccumulatedLosses 2023-09-30 10391491 c:OrdinaryShareClass1 2023-10-01 2024-09-30 10391491 c:OrdinaryShareClass1 2024-09-30 10391491 c:OrdinaryShareClass1 2023-09-30 10391491 c:OrdinaryShareClass2 2023-10-01 2024-09-30 10391491 c:OrdinaryShareClass2 2024-09-30 10391491 c:OrdinaryShareClass2 2023-09-30 10391491 c:FRS102 2023-10-01 2024-09-30 10391491 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10391491 c:FullAccounts 2023-10-01 2024-09-30 10391491 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10391491 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10391491










AMPHA LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
AMPHA LIMITED
REGISTERED NUMBER: 10391491

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
314
283

Cash at bank and in hand
 6 
2,532
3,402

  
2,846
3,685

Creditors: amounts falling due within one year
 7 
(83,567)
(75,284)

Net current liabilities
  
 
 
(80,721)
 
 
(71,599)

Total assets less current liabilities
  
(80,721)
(71,599)

  

Net liabilities
  
(80,721)
(71,599)


Capital and reserves
  

Called up share capital 
 8 
1,723,841
1,723,841

Profit and loss account
  
(1,804,562)
(1,795,440)

  
(80,721)
(71,599)


The director considers 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 year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 by: 




S Nadathur
Director

Date: 2 January 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
AMPHA LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Ampha Limited is a private company, limited by share capital and incorporated in England and Wales. The address of the registered office is C/O James Cowper Kreston, 2 Chawley Park, Cumnor Hill, Oxford, England, OX2 9GG. 
The principal activity of the Company in the period under review was that of the development of basic pharmaceutical products. 

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

Going concern

The accounts have been prepared on the going concern basis as the Director expects the Company to continue to trade for at least the next 12 months.

 
2.3

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.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

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.

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash
Page 2

 
AMPHA LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)


2.6
Financial instruments (continued)

equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets














Net book value



At 30 September 2024



At 30 September 2023


5.


Debtors

2024
2023
£
£


Other debtors
284
283

Prepayments and accrued income
30
-

314
283



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
2,532
3,402

2,532
3,402


Page 3

 
AMPHA LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
567
-

Other creditors
80,400
72,900

Accruals and deferred income
2,600
2,384

83,567
75,284



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1,073,841 (2023 - 1,073,841) Ordinary shares of £1.00 each
1,073,841
1,073,841
650,000 (2023 - 650,000) Preference shares of £1.00 each
650,000
650,000

1,723,841

1,723,841



9.


Related party transactions

Included within other creditors is an amount of £80,400 (2023 - £72,900) that is owed to the Director of the Company. These amounts are unsecured, without security and repayable on demand.


Page 4