Registration number: 16119066

Amoria Children's Residential Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Amoria Children's Residential Limited

Company Information

Directors

Mr Phil Glover Mr David Pineros-Thompson

Registered office

The Genesis Centre Garrett Fields Birchwood WA3 7BH

Accountants

The Moffatts Partnership LLP Suite 1.1, First Floor Jackson House Sibson Road Sale M33 7RR

Amoria Children's Residential Limited

(Registration number: 16119066)
Balance Sheet as at 31 March 2026

	Note	2026 £
Fixed assets
Tangible assets	4	8,999
Current assets
Debtors	5	1,757
Cash at bank and in hand		103,378
		105,135
Creditors: Amounts falling due within one year	6	(256,197)
Net current liabilities		(151,062)
Total assets less current liabilities		(142,063)
Provisions for liabilities		(1,818)
Net liabilities		(143,881)
Capital and reserves
Called up share capital	7	100
Retained earnings		(143,981)
Shareholders' deficit		(143,881)

For the financial period ending 31 March 2026 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 accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 August 2026 and signed on its behalf by:
 

......................................... Mr David Pineros-Thompson Director

Amoria Children's Residential Limited

Notes to the Unaudited Financial Statements for the Period from 4 December 2024 to 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
The Genesis Centre
Garrett Fields
Birchwood
WA3 7BH
England

These financial statements were authorised for issue by the Board on 28 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The directors have a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis on preparing its financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Government grants are recognised under the accrual model. Income is recognised in the same period that the related expenditure the grant is intended to compensate is incurred.

Amoria Children's Residential Limited

Notes to the Unaudited Financial Statements for the Period from 4 December 2024 to 31 March 2026

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	33% Straight Line & 25% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Amoria Children's Residential Limited

Notes to the Unaudited Financial Statements for the Period from 4 December 2024 to 31 March 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 12.

Amoria Children's Residential Limited

Notes to the Unaudited Financial Statements for the Period from 4 December 2024 to 31 March 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
Additions	11,886	11,886
At 31 March 2026	11,886	11,886
Depreciation
Charge for the period	2,887	2,887
At 31 March 2026	2,887	2,887
Carrying amount
At 31 March 2026	8,999	8,999

5

Debtors

Current	2026 £
Prepayments	1,757
	1,757

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £
Due within one year
Amounts owed to group undertakings		213,692
Taxation and social security		11,338
Accruals and deferred income		31,167
		256,197

Amoria Children's Residential Limited

Notes to the Unaudited Financial Statements for the Period from 4 December 2024 to 31 March 2026

7	Share capital

Allotted, called up and fully paid shares

	2026
	No.	£
Ordinary Shares of £1 each	100	100

8	Parent and ultimate parent undertaking

The company's immediate parent is Inicio Children's Residential Ltd (Company No: 16117686), incorporated in England and Wales.

 The ultimate controlling party is Inicio Group Ltd (Company No: 10344693).