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REGISTERED NUMBER: 05310210 (England and Wales)












Financial Statements

for the Year Ended 31st March 2024

for

AMBER CARE LIMITED

AMBER CARE LIMITED (REGISTERED NUMBER: 05310210)

Contents of the Financial Statements
for the year ended 31st March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AMBER CARE LIMITED

Company Information
for the year ended 31st March 2024







DIRECTORS: V Ricotta
F Ricotta
Mrs A Ricotta





SECRETARY: Mrs E Ricotta





REGISTERED OFFICE: 1 Tower House
Tower Centre
Hoddesdon
Hertfordshire
EN11 8UR





REGISTERED NUMBER: 05310210 (England and Wales)





ACCOUNTANTS: Attenboroughs (Accountants) Limited
Chartered Certified Accountants
1 Tower House
Tower Centre
Hoddesdon
Hertfordshire
EN11 8UR

AMBER CARE LIMITED (REGISTERED NUMBER: 05310210)

Balance Sheet
31st March 2024

31/3/24 31/3/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 52,712 83,852
Tangible assets 5 152,546 135,684
205,258 219,536

CURRENT ASSETS
Debtors 6 813,066 278,738
Cash at bank and in hand 376,339 393,512
1,189,405 672,250
CREDITORS
Amounts falling due within one year 7 562,327 225,142
NET CURRENT ASSETS 627,078 447,108
TOTAL ASSETS LESS CURRENT
LIABILITIES

832,336

666,644

CREDITORS
Amounts falling due after more than one year 8 - (184,952 )

PROVISIONS FOR LIABILITIES (25,323 ) (25,323 )
NET ASSETS 807,013 456,369

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 806,913 456,269
SHAREHOLDERS' FUNDS 807,013 456,369

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

AMBER CARE LIMITED (REGISTERED NUMBER: 05310210)

Balance Sheet - continued
31st March 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13th November 2024 and were signed on its behalf by:




F Ricotta - Director



V Ricotta - Director


AMBER CARE LIMITED (REGISTERED NUMBER: 05310210)

Notes to the Financial Statements
for the year ended 31st March 2024


1. STATUTORY INFORMATION

Amber Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 66 (2023 - 66 ) .

AMBER CARE LIMITED (REGISTERED NUMBER: 05310210)

Notes to the Financial Statements - continued
for the year ended 31st March 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2023
and 31st March 2024 622,989
AMORTISATION
At 1st April 2023 539,137
Amortisation for year 31,140
At 31st March 2024 570,277
NET BOOK VALUE
At 31st March 2024 52,712
At 31st March 2023 83,852

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor
property fittings vehicles Totals
£    £    £    £   
COST
At 1st April 2023 70,252 366,009 6,725 442,986
Additions - 47,569 - 47,569
At 31st March 2024 70,252 413,578 6,725 490,555
DEPRECIATION
At 1st April 2023 4,209 299,342 3,751 307,302
Charge for year 1,405 28,559 743 30,707
At 31st March 2024 5,614 327,901 4,494 338,009
NET BOOK VALUE
At 31st March 2024 64,638 85,677 2,231 152,546
At 31st March 2023 66,043 66,667 2,974 135,684

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade debtors 30,538 21,685
Other debtors 95 1,985
Related company - Amber Assets Ltd 522,138 225,410
Related company - Amber Buildings Ltd 13,855 12,415
Related company - Amber Developments
(Bros) Ltd

225,240

-
Prepayments 21,200 17,243
813,066 278,738

AMBER CARE LIMITED (REGISTERED NUMBER: 05310210)

Notes to the Financial Statements - continued
for the year ended 31st March 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Bank loans and overdrafts (see note 9) 194,162 30,908
Trade creditors 101,140 102,436
Tax 121,549 64,351
Social security and other taxes 17,343 14,007
Other creditors 59,132 11,460
Directors' current accounts 67,021 -
Accrued expenses 1,980 1,980
562,327 225,142

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/3/24 31/3/23
£    £   
Bank loans (see note 9) - 184,952

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 30,416

9. LOANS

An analysis of the maturity of loans is given below:

31/3/24 31/3/23
£    £   
Amounts falling due within one year or on demand:
Bank loans 194,162 30,908

Amounts falling due between one and two years:
Bank loans - 1-2 years - 61,814

Amounts falling due between two and five years:
Bank loans - 2-5 years - 92,722

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 30,416

AMBER CARE LIMITED (REGISTERED NUMBER: 05310210)

Notes to the Financial Statements - continued
for the year ended 31st March 2024


10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/3/24 31/3/23
value: £    £   
100 Ordinary £1 100 100

11. ULTIMATE CONTROLLING PARTY

Is under the control of the directors