Company registration number 9136959 (England and Wales)
AMOS INTERNATIONAL LONDON LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
PAGES FOR FILING WITH REGISTRAR
AMOS INTERNATIONAL LONDON LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 7
AMOS INTERNATIONAL LONDON LIMITED
BALANCE SHEET
AS AT 31 AUGUST 2024
31 August 2024
- 1 -
2024
2023
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
3
32,347
69,727
Current assets
Debtors
4
4,514,192
3,647,885
Cash at bank and in hand
77,315
22,935
4,591,507
3,670,820
Creditors: amounts falling due within one year
5
(536,144)
(327,820)
Net current assets
4,055,363
3,343,000
Total assets less current liabilities
4,087,710
3,412,727
Provisions for liabilities
(1,272)
(1,556)
Net assets
4,086,438
3,411,171
Capital and reserves
Called up share capital
6
10,000
10,000
Profit and loss reserves
4,076,438
3,401,171
Total equity
4,086,438
3,411,171

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 28 August 2025 and are signed on its behalf by:
Mr S Louis
Director
Company registration number 9136959 (England and Wales)
AMOS INTERNATIONAL LONDON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
- 2 -
1
Accounting policies
Company information

Amos International London Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Parkshot, Richmond, Surrey, TW9 2RD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

1.2
Turnover

Revenue is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
Over the lease period
Plant and machinery
25% Straight line method
Fixtures, fittings & equipment
25% Straight line method
Computer equipment
25% Straight line method

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

 

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, and with banks.

AMOS INTERNATIONAL LONDON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities are classified according to the substance of the contractual arrangements entered into.

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price.

1.7
Taxation
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

AMOS INTERNATIONAL LONDON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
1
Accounting policies
(Continued)
- 4 -
1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.

1.11
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
6
6
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 September 2023
331,383
55,427
386,810
Additions
-
0
1,890
1,890
At 31 August 2024
331,383
57,317
388,700
Depreciation and impairment
At 1 September 2023
268,959
48,124
317,083
Depreciation charged in the year
36,050
3,220
39,270
At 31 August 2024
305,009
51,344
356,353
Carrying amount
At 31 August 2024
26,374
5,973
32,347
At 31 August 2023
62,424
7,303
69,727
AMOS INTERNATIONAL LONDON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 5 -
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
2,704,504
2,704,505
Amounts owed by group undertakings
1,730,004
883,988
Other debtors
67,184
46,892
4,501,692
3,635,385
2024
2023
Amounts falling due after more than one year:
£
£
Other debtors
12,500
12,500
Total debtors
4,514,192
3,647,885
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
50,806
68,733
Taxation and social security
360,675
176,998
Other creditors
124,663
82,089
536,144
327,820
6
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and not fully paid
Ordinary of £1 each
10,000
10,000
10,000
10,000

Of the 10,000 Ordinary shares in issue, 6,000 remain unpaid at the balance sheet date.

 

7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

AMOS INTERNATIONAL LONDON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
7
Audit report information
(Continued)
- 6 -
Opinion

In our opinion the financial statements:

Senior Statutory Auditor:
Annie Lee
Statutory Auditors:
PK Audit LLP
Date of audit report:
28 August 2025
8
Operating lease commitments
As lessee

At 31 August 2024, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £65,833 (2023: £223,833).

The leases of the buildings from which the company operates expired in January 2025. At that point, the leases were renewed for a further 10-year term, with a break clause exercisable at the end of year 2.

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2024
2023
£
£
Total commitments
65,833
223,833
9
Events after the reporting date

As noted above, following the company year end it renewed the leases of the buildings from which it operates.

10
Related party transactions

The company trades solely with non-UK companies that are related by common ownership. Therefore, all trading receivables arising from such trade are due from such non-UK companies.

11
Parent company

The company is a wholly owned subsidiary of Amos (Topco) Limited, a company incorporated in England and Wales, registered office address 3 Cadogan Gate, London SW1X 0AS. That company is ultimately controlled by ACE Education Bidco SAS, a company incorporated in France, and based at 18 Rue Pétrarque, 75016 Paris - France.

The directors consider the ultimate controlling party to be Mr Peter Dubens, who exercises control through a series of intermediate holding companies incorporated outside of the UK.

 

The company has taken the exemption available at paragraph 33.1A to not disclose intra group trade as of the company year end.

At 31 August 2024, trade debtors of £2,704,504 (2023: £2,704,505) and other amounts due from group undertakings of £1,730,004 (2023: £883,988) were outstanding. These balances are unsecured, interest-free and repayable on demand.

AMOS INTERNATIONAL LONDON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 7 -
12
Prior period adjustment
Changes to the balance sheet
As previously reported
Adjustment
As restated at 31 Aug 2023
£
£
£
Current assets
Debtors due within one year
3,667,085
(19,200)
3,647,885
Creditors due within one year
Taxation
(182,162)
5,164
(176,998)
Other creditors
(146,022)
(4,800)
(150,822)
Net assets
3,430,007
(18,836)
3,411,171
Capital and reserves
Profit and loss reserves
3,420,007
(18,836)
3,401,171
Changes to the profit and loss account
As previously reported
Adjustment
As restated
Period ended 31 August 2023
£
£
£
Administrative expenses
(706,382)
(24,000)
(730,382)
Taxation
(112,248)
5,164
(107,084)
Profit for the financial period
348,161
(18,836)
329,325
13
Prior period adjustment

The above noted prior period adjustments reflect the correction of the following errors: £4,800 for omitted trade creditors and £19,200 for misclassified consultancy costs, incorrectly shown as sums due from the ultimate French parent. The total adjustment of £24,000 results in corporation tax relief of £5,164.

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