ACCOUNTS - Final Accounts preparation

Registered number: 09744456

AMIROD LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025


AMIROD LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 3


AMIROD LIMITED REGISTERED NUMBER:09744456

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		1,136,738		1,136,738
Current assets
Bank and cash balances		902		100,776
Current liabilities
Creditors: amounts falling due within one year		(2,000)		(101,000)
Net current liabilities			(1,098)		(224)

Net assets			1,135,640		1,136,514

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		1,135,540	1,136,414
		1,135,640	1,136,514

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 December 2025.

J M Ellis

Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1


AMIROD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Amirod Limited is a private limited company incorporated and domiciled in England & Wales, with its principal place of business at 2 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire WD6 1JD.
The principal activites of the company to be that of holding company.
The functional and presentational currency of the company is £ Sterling.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 2


AMIROD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	At 1 April 2024	1,136,738
	At 31 March 2025	1,136,738

5.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1.00 each	100	100

6.	Related party transactions
	The company has taken advantage of not disclosing transactions with wholly owned companies within the group as permitted under FRS 102 Section 33 1A Related Party Disclosures.

7.	Controlling party

The company is controlled by J M Ellis and M A A Malik who are both directors and shareholders of the company. Since the year end this changed and the company is now controlled by Saltus Financial Planning Limited, a company registered in England and Wales.

Page 3