COMPANY REGISTRATION NUMBER:
14543527
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Amphora Aromatics Asia Ltd |
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Filleted Unaudited Financial Statements |
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Amphora Aromatics Asia Ltd |
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Period from 1 January 2024 to 30 September 2024
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Report to the board of directors on the preparation of the unaudited statutory financial statements |
1 |
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Statement of financial position |
2 |
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Notes to the financial statements |
3 |
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Amphora Aromatics Asia Ltd |
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Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of
Amphora Aromatics Asia Ltd |
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Period from 1 January 2024 to 30 September 2024
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 Asia Ltd for the period ended 30 September 2024, 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
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Amphora Aromatics Asia Ltd |
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Statement of Financial Position |
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30 September 2024
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30 Sep 24 |
31 Dec 23 |
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Note |
£ |
£ |
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Fixed assets
Current assets
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Debtors |
5 |
7,107 |
– |
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Cash at bank and in hand |
2,184 |
– |
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------- |
---- |
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9,291 |
– |
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Creditors: amounts falling due within one year |
6 |
6,521 |
– |
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------- |
---- |
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Net current assets |
2,770 |
– |
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------- |
---- |
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Total assets less current liabilities |
2,870 |
100 |
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------- |
---- |
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Net assets |
2,870 |
100 |
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------- |
---- |
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Capital and reserves
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Called up share capital |
100 |
100 |
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Profit and loss account |
2,770 |
– |
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------- |
---- |
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Shareholders funds |
2,870 |
100 |
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------- |
---- |
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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 comprehensive income has not been delivered.
For the period ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476
;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
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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:
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Mr W. Evans |
Mr M Davies |
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Director |
Director |
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Company registration number:
14543527
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Amphora Aromatics Asia Ltd |
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Notes to the Financial Statements |
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Period from 1 January 2024 to 30 September 2024
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.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
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.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
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.
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.
4.
Investments
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Shares in group undertakings |
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£ |
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Cost |
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At 1 January 2024 and 30 September 2024 |
100 |
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---- |
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Impairment |
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At 1 January 2024 and 30 September 2024 |
– |
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---- |
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Carrying amount |
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At 30 September 2024 |
100 |
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---- |
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At 31 December 2023 |
100 |
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---- |
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5.
Debtors
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30 Sep 24 |
31 Dec 23 |
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£ |
£ |
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Trade debtors |
6,458 |
– |
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Other debtors |
649 |
– |
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------- |
---- |
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7,107 |
– |
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------- |
---- |
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6.
Creditors:
amounts falling due within one year
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30 Sep 24 |
31 Dec 23 |
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£ |
£ |
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Amounts owed to group undertakings and undertakings in which the company has a participating interest |
5,221 |
– |
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Other creditors |
1,300 |
– |
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------- |
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6,521 |
– |
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------- |
---- |
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