Company Registration No. 08908031 (England and Wales)
Aminoa Ltd
Unaudited accounts
for the year ended 31 December 2024
Aminoa Ltd
Company Information
for the year ended 31 December 2024
Directors
Judith Ann Phillips
Richard Tudor Phillips
Company Number
08908031 (England and Wales)
Registered Office
Nant Yr Ochain
Michaelston-Y-Fedw
Cardiff
CF3 6XT
Accountants
Evans Entwistle
Venta House
Maes-glas
Newport
NP20 2NS
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Aminoa Ltd
for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Aminoa Ltd for the year ended 31 December 2024 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
Venta House
Maes-glas
Newport
NP20 2NS
18 September 2025
Aminoa Ltd
Statement of financial position
as at 31 December 2024
Tangible assets
11,815
8,397
Cash at bank and in hand
28,959
8,343
Creditors: amounts falling due within one year
(56,935)
(79,128)
Net current assets/(liabilities)
62,176
(910)
Total assets less current liabilities
73,991
7,487
Creditors: amounts falling due after more than one year
(34,718)
(25,766)
Provisions for liabilities
Deferred tax
(2,244)
(1,595)
Net assets/(liabilities)
37,029
(19,874)
Called up share capital
100
100
Profit and loss account
36,929
(19,974)
Shareholders' funds
37,029
(19,874)
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2025 and were signed on its behalf by
Judith Ann Phillips
Director
Company Registration No. 08908031
Aminoa Ltd
Notes to the Accounts
for the year ended 31 December 2024
Aminoa Ltd is a private company, limited by shares, registered in England and Wales, registration number 08908031. The registered office is Nant Yr Ochain, Michaelston-Y-Fedw, Cardiff, CF3 6XT.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years straight line
Fixtures & fittings
4 years straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Expenditure on research and development is written off in the year in which it is incurred.
Aminoa Ltd
Notes to the Accounts
for the year ended 31 December 2024
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Total
At 31 December 2024
56,903
At 31 December 2024
45,088
At 31 December 2024
11,815
5
Deferred taxation
2024
2023
Accelerated capital allowances
2,244
1,595
Provision at start of year
1,595
2,542
Charged/(credited) to the profit and loss account
649
(947)
Provision at end of year
2,244
1,595
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Transactions with related parties
At the end of the year the company owed Aminoa Biostimulants Limited (11211585), a company under common control, an amount of £21,444 (2023: the company was owed £14,247).
8
Average number of employees
During the year the average number of employees was 8 (2023: 8).