Companies House 13591677 2025-08-31 2025-08-31 2024-09-01 false iso4217:GBP xbrli:pure 13591677 2023-09-01 2024-08-31 13591677 2025-08-31 13591677 2024-09-01 2025-08-31 13591677 2024-08-31 13591677 curr:PoundSterling 2024-09-01 2025-08-31 13591677 uk-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 13591677 uk-bus:FRS102 2024-09-01 2025-08-31 13591677 uk-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 13591677 uk-bus:FullAccounts 2024-09-01 2025-08-31 13591677 uk-bus:RegisteredOffice 2024-09-01 2025-08-31 13591677 uk-bus:Director1 2024-09-01 2025-08-31 13591677 uk-bus:Director2 2024-09-01 2025-08-31 13591677 uk-bus:Director3 2024-09-01 2025-08-31 13591677 uk-bus:Director4 2024-09-01 2025-08-31 13591677 uk-bus:Director5 2024-09-01 2025-08-31 13591677 uk-bus:Director6 2024-09-01 2025-08-31 13591677 uk-bus:Director7 2024-09-01 2025-08-31 13591677 uk-bus:Director8 2024-09-01 2025-08-31 13591677 uk-bus:Director9 2024-09-01 2025-08-31 13591677 uk-bus:Director10 2024-09-01 2025-08-31 13591677 uk-bus:Director11 2024-09-01 2025-08-31 13591677 uk-bus:Director12 2024-09-01 2025-08-31 13591677 uk-bus:Director13 2024-09-01 2025-08-31 13591677 uk-bus:Director14 2024-09-01 2025-08-31 13591677 uk-bus:Director15 2024-09-01 2025-08-31 13591677 uk-bus:Director16 2024-09-01 2025-08-31 13591677 uk-bus:Director17 2024-09-01 2025-08-31 13591677 uk-bus:Director18 2024-09-01 2025-08-31 13591677 uk-bus:Director19 2024-09-01 2025-08-31 13591677 uk-bus:Director20 2024-09-01 2025-08-31 13591677 uk-bus:Director21 2024-09-01 2025-08-31 13591677 uk-bus:CompanySecretary1 2024-09-01 2025-08-31 13591677 core:AfterOneYear 2025-08-31 13591677 core:AfterOneYear 2024-08-31 13591677 core:WithinOneYear 2025-08-31 13591677 core:WithinOneYear 2024-08-31 13591677 core:WithinOneYear 2024-09-01 2025-08-31 13591677 core:AfterOneYear 2025-08-31 13591677 core:AfterOneYear 2024-08-31 13591677 core:AfterOneYear 2024-09-01 2025-08-31 13591677 core:ShareCapital 2025-08-31 13591677 core:ShareCapital 2024-08-31 13591677 core:SharePremium 2025-08-31 13591677 core:SharePremium 2024-08-31 13591677 core:OtherReservesSubtotal 2025-08-31 13591677 core:OtherReservesSubtotal 2024-08-31 13591677 core:RevaluationReserve 2025-08-31 13591677 core:RevaluationReserve 2024-08-31 13591677 core:RetainedEarningsAccumulatedLosses 2025-08-31 13591677 core:RetainedEarningsAccumulatedLosses 2024-08-31 13591677 1 2024-09-01 2025-08-31 13591677 2 2024-09-01 2025-08-31 13591677 3 2024-09-01 2025-08-31 13591677 core:LandBuildings 2024-09-01 2025-08-31 13591677 core:LandBuildings 2025-08-31 13591677 core:LandBuildings 2023-09-01 2024-08-31 13591677 core:LandBuildings 2024-08-31 13591677 core:PlantMachinery 2024-09-01 2025-08-31 13591677 core:PlantMachinery 2025-08-31 13591677 core:PlantMachinery 2023-09-01 2024-08-31 13591677 core:PlantMachinery 2024-08-31 13591677 core:FurnitureFittingsToolsEquipment 2024-09-01 2025-08-31 13591677 core:FurnitureFittingsToolsEquipment 2025-08-31 13591677 core:FurnitureFittingsToolsEquipment 2023-09-01 2024-08-31 13591677 core:FurnitureFittingsToolsEquipment 2024-08-31 13591677 core:OfficeEquipment 2024-09-01 2025-08-31 13591677 core:OfficeEquipment 2025-08-31 13591677 core:OfficeEquipment 2023-09-01 2024-08-31 13591677 core:OfficeEquipment 2024-08-31 13591677 core:Vehicles 2024-09-01 2025-08-31 13591677 core:Vehicles 2025-08-31 13591677 core:Vehicles 2023-09-01 2024-08-31 13591677 core:Vehicles 2024-08-31 13591677 core:NetGoodwill 2024-09-01 2025-08-31 13591677 core:NetGoodwill 2025-08-31 13591677 core:NetGoodwill 2023-09-01 2024-08-31 13591677 core:NetGoodwill 2024-08-31 13591677 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 13591677 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 13591677 core:IntangibleAssetsOtherThanGoodwill 2023-09-01 2024-08-31 13591677 core:IntangibleAssetsOtherThanGoodwill 2024-08-31

# AMUTRI LTD

## Company Registration Number:
13591677 (England and Wales)

## Unaudited statutory accounts for the year ended 31 August 2025

## Period of accounts

## Start date: 1 September 2024

## End date: 31 August 2025

# AMUTRI LTD

## Contents of the Financial Statements

for the Period Ended 31 August 2025

Balance sheet |
Additional notes |
Balance sheet notes |

# AMUTRI LTD

## Balance sheet

As at 31 August 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 0 | 0
Fixed assets
Intangible assets: | 3 | 0 | 2,037
Tangible assets: |  | 0 | 0
Investments: |  | 0 | 0
Total fixed assets: |  | 0 | 2,037
Current assets
Stocks: |  | 0 | 0
Debtors: | 4 | 879 | 164,195
Cash at bank and in hand: |  | 4,985 | 188,280
Investments: |  | 0 | 0
Total current assets: |  | 5,864 | 352,475
Prepayments and accrued income: |  | 0 | 0
Creditors: amounts falling due within one year: | 5 | ( 72,000 ) | ( 25,574 )
Net current assets (liabilities): |  | (66,136) | 326,901
Total assets less current liabilities: |  | (66,136) | 328,938
Creditors: amounts falling due after more than one year: |  | 0 | 0
Provision for liabilities: |  | 0 | 0
Accruals and deferred income: |  | 0 | 0
Total net assets (liabilities): |  | (66,136) | 328,938
Capital and reserves
Called up share capital: |  | 13 | 13
Share premium account: |  | 573,981 | 595,066
Other reserves: |  | 0 | 0
Profit and loss account: |  | (640,130 ) | (266,141 )
Total Shareholders' funds: |  | ( 66,136 ) | 328,938

The notes form part of these financial statements

# AMUTRI LTD

## Balance sheet statements

For the year ending 31 August 2025 the company was entitled to exemption 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.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 10 April 2026
and signed on behalf of the board by:

Name: Michael Calver
Status: Director

The notes form part of these financial statements

# AMUTRI LTD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

  Intangible fixed assets amortisation policy

  Trademarks, patents and licences Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows: Trademarks, patents and licences - 10 years straight line. Research and development Research expenditure is written off as incurred. Development expenditure is also written off, except where the directors are satisfied as to the technical, commercial and financial viability of individual projects. In such cases, the identifiable expenditure is capitalised as an intangible asset and amortised over the period during which the Company is expected to benefit. This period is between three and five years. Provision is made for any impairment.

  Other accounting policies

  Accounting policies The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated. General information and basis of accounting Amutri Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Launchpad Building, Penryn Campus, Penryn, TR10 9FE, United Kingdom. The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £. Foreign currency Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date. Exchange differences are recognised in the Income Statement in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income. Taxation - Deferred tax Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted. The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Impairment of assets Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below. Trade and other debtors Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts. Cash and cash equivalents Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Trade and other creditors Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. Financial instruments Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Government grants Grants are recognised based on the performance model and are measured at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received. A grant that specifies performance conditions is recognised in income only when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the grant proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

# AMUTRI LTD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 2 | 9

# AMUTRI LTD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 3. Intangible assets

| Goodwill | Other | Total
--- | --- | --- | ---
Cost | £ | £ | £
At 1 September 2024 | 0 | 2,195 | 2,195
Additions | 0 | 0 | 0
Disposals | 0 | ( 2,195 ) | ( 2,195 )
Revaluations | 0 | 0 | 0
Transfers | 0 | 0 | 0
At 31 August 2025 | 0 | 0 | 0
Amortisation |  |  |
At 1 September 2024 | 0 | 158 | 158
Charge for year | 0 | 0 | 0
On disposals | 0 | ( 158 ) | ( 158 )
Other adjustments | 0 | 0 | 0
At 31 August 2025 | 0 | 0 | 0
Net book value |  |  |
At 31 August 2025 | 0 | 0 | 0
At 31 August 2024 | 0 | 2,037 | 2,037

# AMUTRI LTD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 0 | 20,592
Prepayments and accrued income | 879 | 25,636
Other debtors | 0 | 117,967
Total | 879 | 164,195
Debtors due after more than one year: | 0 | 0

# AMUTRI LTD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 5. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 0 | 0
Amounts due under finance leases and hire purchase contracts | 0 | 0
Trade creditors | 0 | 3,597
Taxation and social security | 0 | 2,492
Accruals and deferred income | 0 | 11,350
Other creditors | 72,000 | 8,135
Total | 72,000 | 25,574