REGISTERED NUMBER: 10660262 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Amoreautos Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

MRV Cosh

N Riley

SECRETARY:

REGISTERED OFFICE:

Applegate

Bibstone

Wotton-Under-Edge

GL12 8AF

REGISTERED NUMBER:

10660262 (England and Wales)

ACCOUNTANTS:

Coben Associates

The Retreat

Friary Road

Portishead

Bristol

BS20 6LW

FIXED ASSETS

Tangible assets

4

28,096

27,510

CURRENT ASSETS

Stocks

85,711

132,720

Debtors

5

7,859

15,373

Cash at bank and in hand

529

1,446

94,099

149,539

CREDITORS

Amounts falling due within one year

6

85,086

132,250

NET CURRENT ASSETS

9,013

17,289

TOTAL ASSETS LESS CURRENT LIABILITIES

37,109

44,799

CREDITORS

Amounts falling due after more than one year

7

-

1,030

NET ASSETS

37,109

43,769

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

37,009

43,669

SHAREHOLDERS' FUNDS

37,109

43,769

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

MRV Cosh - Director

1.	STATUTORY INFORMATION

Amoreautos Limited 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

23,098

6,493

20,500

1,653

51,744

Additions

-

3,733

-

-

3,733

At 31 March 2025

23,098

10,226

20,500

1,653

55,477

DEPRECIATION

At 1 April 2024

15,414

4,692

3,075

1,053

24,234

Charge for year

1,536

1,106

355

150

3,147

At 31 March 2025

16,950

5,798

3,430

1,203

27,381

NET BOOK VALUE

At 31 March 2025

6,148

4,428

17,070

450

28,096

At 31 March 2024

7,684

1,801

17,425

600

27,510

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

6,959

14,473

Other debtors

900

900

7,859

15,373

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

24,321

18,949

Trade creditors

25,293

87,287

Taxation and social security

33,550

23,923

Other creditors

1,922

2,091

85,086

132,250

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

-

1,030