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Company Registration No. 09803739 (England and Wales)
Aom International Ltd Unaudited accounts for the year ended 31 October 2024
Aom International Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Aom International Ltd Company Information for the year ended 31 October 2024
Directors
Moufak Al-Khafaji Zukreat NAZAR
Company Number
09803739 (England and Wales)
Registered Office
A O M Cosmetics Viglen House Business Centre Alperton Lane Wembley Middlesex HA0 1HD England
Accountants
DSR Accountancy Services 70-72 Victoria Road Ruislip UK HA4 0AH
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Aom International Ltd Statement of financial position as at 31 October 2024
2024
2023
Notes
£
£
Fixed assets
Intangible assets
4
20,163
22,403
Tangible assets
5
6,742
7,491
26,905
29,894
Current assets
Inventories
117,962
117,962
Cash at bank and in hand
1,761
553
119,723
118,515
Creditors: amounts falling due within one year
6
(21,229)
(310,578)
Net current assets/(liabilities)
98,494
(192,063)
Total assets less current liabilities
125,399
(162,169)
Creditors: amounts falling due after more than one year
7
(372,487)
-
Net liabilities
(247,088)
(162,169)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(247,188)
(162,269)
Shareholders' funds
(247,088)
(162,169)
For the year ending 31 October 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.
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 17 July 2025 and were signed on its behalf by
Moufak Al-Khafaji Director Company Registration No. 09803739
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Aom International Ltd Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
Aom International Ltd is a private company, limited by shares, registered in England and Wales, registration number 09803739. The registered office is A O M Cosmetics, Viglen House Business Centre, Alperton Lane, Wembley, Middlesex, HA0 1HD, England.
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.
3
Accounting policies
These financial statements for the year ended 31 October 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 November 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed 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. 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.
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
10%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
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.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Aom International Ltd Notes to the Accounts for the year ended 31 October 2024
4
Intangible fixed assets
Other
£
Cost
At 1 November 2023
36,864
At 31 October 2024
36,864
Amortisation
At 1 November 2023
14,461
Charge for the year
2,240
At 31 October 2024
16,701
Net book value
At 31 October 2024
20,163
At 31 October 2023
22,403
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 November 2023
10,275
At 31 October 2024
10,275
Depreciation
At 1 November 2023
2,784
Charge for the year
749
At 31 October 2024
3,533
Net book value
At 31 October 2024
6,742
At 31 October 2023
7,491
6
Creditors: amounts falling due within one year
2024
2023
£
£
Obligations under finance leases and hire purchase contracts
3,639
192,947
Taxes and social security
9,224
9,224
Other creditors
8,366
8,209
Loans from directors
-
100,198
21,229
310,578
7
Creditors: amounts falling due after more than one year
2024
2023
£
£
Obligations under finance leases and hire purchase contracts
189,308
-
Loans from directors
183,179
-
372,487
-
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Aom International Ltd Notes to the Accounts for the year ended 31 October 2024
8
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Moufak Al-Khafaji
Loan 1
(100,198)
49,387
110,968
(161,779)
Zukreat NAZAR
Loan 1
-
-
21,400
(21,400)
(100,198)
49,387
132,368
(183,179)
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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