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REGISTERED NUMBER: 12483914 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 August 2024

for

Amora Distribution Ltd

Amora Distribution Ltd (Registered number: 12483914)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


Amora Distribution Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTOR: P M Cousin





REGISTERED OFFICE: 1 Fox Covert Lane
Misterton
Doncaster
DN10 4EJ





REGISTERED NUMBER: 12483914 (England and Wales)





ACCOUNTANTS: Wright Vigar Limited
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Amora Distribution Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Amora Distribution Ltd for the year ended 31 August 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Amora Distribution Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Amora Distribution Ltd and state those matters that we have agreed to state to the director of Amora Distribution Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Amora Distribution Ltd and its director for our work or for this report.

It is your duty to ensure that Amora Distribution Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Amora Distribution Ltd. You consider that Amora Distribution Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Amora Distribution Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Wright Vigar Limited
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG


Date: .............................................

Amora Distribution Ltd (Registered number: 12483914)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - 484
Tangible assets 5 1,925 664
1,925 1,148

CURRENT ASSETS
Stocks 17,858 25,243
Debtors 6 68,266 96,458
Cash at bank 12,305 291
98,429 121,992
CREDITORS
Amounts falling due within one year 7 89,206 125,643
NET CURRENT ASSETS/(LIABILITIES) 9,223 (3,651 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

11,148

(2,503

)

CREDITORS
Amounts falling due after more than one
year

8

(37,118

)

(33,955

)

PROVISIONS FOR LIABILITIES (366 ) -
NET LIABILITIES (26,336 ) (36,458 )

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings (26,338 ) (36,460 )
SHAREHOLDERS' FUNDS (26,336 ) (36,458 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 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.

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 27 May 2025 and were signed by:




P M Cousin - Director


Amora Distribution Ltd (Registered number: 12483914)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Amora Distribution 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 as modified by the revaluation of certain assets.

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

Intangible assets
Intangible assets relating to Cryptocurrency are valued at fair value with any fair value movement recognised in the profit and loss and therefore no amortisation is considered necessary but as part of the fair value assessment an impairment review is carried out to ensure the value stated is the fair value held.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

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.

Amora Distribution Ltd (Registered number: 12483914)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST OR VALUATION
At 1 September 2023 484
Revaluations (484 )
At 31 August 2024 -
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 484

Cost or valuation at 31 August 2024 is represented by:

Other
intangible
assets
£   
Valuation in 2023 (34,216 )
Valuation in 2024 (484 )
Cost 34,700

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 September 2023 738 - 738
Additions - 1,700 1,700
At 31 August 2024 738 1,700 2,438
DEPRECIATION
At 1 September 2023 74 - 74
Charge for year 99 340 439
At 31 August 2024 173 340 513
NET BOOK VALUE
At 31 August 2024 565 1,360 1,925
At 31 August 2023 664 - 664

Amora Distribution Ltd (Registered number: 12483914)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 2,217 31,307
Other debtors 61,429 65,151
63,646 96,458

Amounts falling due after more than one year:
Other debtors 4,620 -

Aggregate amounts 68,266 96,458

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,733 17,965
Trade creditors 1,866 1,054
Taxation and social security 5,232 -
Other creditors 75,375 106,624
89,206 125,643

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 37,118 33,955

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 6,733 14,618

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 August 2024 and the period ended 31 August 2023:

2024 2023
£    £   
P M Cousin
Balance outstanding at start of year 44,691 184
Amounts advanced 19,474 106,772
Amounts repaid (50,475 ) (62,265 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 13,690 44,691