Amphora Aromatics Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09853880

Amphora Aromatics Ltd

Filleted Unaudited Financial Statements

30 April 2025

Amphora Aromatics Ltd

Financial Statements

Year ended 30 April 2025

Contents	Page

Report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	4

Amphora Aromatics Ltd

Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Amphora Aromatics Ltd

Year ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Amphora Aromatics Ltd for the year ended 30 April 2025, which comprise the statement of financial position 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

JAY & JAY PARTNERSHIP LIMITED Chartered Certified Accountants

2 Chesterfield Buildings Westbourne Place Clifton Bristol BS8 1RU

11 November 2025

Amphora Aromatics Ltd

Statement of Financial Position

30 April 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	179,422	124,192

Current assets

Stocks		480,817	423,148
Debtors	6	268,606	225,087
Cash at bank and in hand		46,514	29,282
		---------	---------
		795,937	677,517

Creditors: amounts falling due within one year	7	423,922	328,599
		---------	---------
Net current assets		372,015	348,918
		---------	---------
Total assets less current liabilities		551,437	473,110

Creditors: amounts falling due after more than one year	8	60,494	–
		---------	---------
Net assets		490,943	473,110
		---------	---------

Capital and reserves

Called up share capital	1	1
Profit and loss account	490,942	473,109
	---------	---------
Shareholders funds	490,943	473,110
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Amphora Aromatics Ltd

Statement of Financial Position (continued)

30 April 2025

These financial statements were approved by the board of directors and authorised for issue on 10 November 2025 , and are signed on behalf of the board by:

Mr W. Evans	Mr M. Davies
Director	Director

Company registration number: 09853880

Amphora Aromatics Ltd

Notes to the Financial Statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Airfield House, Western Drive, Hengrove, Bristol, BS14 0AF.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	10% reducing balance
Fixtures and fittings	-	10% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 20 (2024: 20 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Total
	£	£	£
Cost
At 1 May 2024	151,013	4,272	155,285
Additions	75,166	–	75,166
	---------	-------	---------
At 30 April 2025	226,179	4,272	230,451
	---------	-------	---------
Depreciation
At 1 May 2024	29,525	1,568	31,093
Charge for the year	19,666	270	19,936
	---------	-------	---------
At 30 April 2025	49,191	1,838	51,029
	---------	-------	---------
Carrying amount
At 30 April 2025	176,988	2,434	179,422
	---------	-------	---------
At 30 April 2024	121,488	2,704	124,192
	---------	-------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	255,712	206,187
Amounts owed by group undertakings and undertakings in which the company has a participating interest	65	–
Other debtors	12,829	18,900
	---------	---------
	268,606	225,087
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	36,993	19,069
Trade creditors	186,811	122,057
Amounts owed to group undertakings and undertakings in which the company has a participating interest	124,081	44,960
Social security and other taxes	65,219	132,617
Other creditors	10,818	9,896
	---------	---------
	423,922	328,599
	---------	---------

Included in creditors falling due within one year is a bank loan of £36,993, which the directors, Mr W. Evans , Mr M. Davies , and Mr R. Marsh, have provided a personal guarantee.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	60,494	–
	--------	----

Included in creditors falling due after more than one year is a bank loan of £60,494, which the directors, Mr W. Evans, Mr M. Davies, and Mr R. Marsh, have provided a personal guarantee.

9. Controlling party

Since incorporation the company has been a 100% subsidiary undertaking of Amphora Aromatics Holdings Limited .