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COMPANY REGISTRATION NUMBER: 07593745
Amber Case Management Ltd
Filleted Unaudited Financial Statements
29 April 2024
Amber Case Management Ltd
Statement of Financial Position
29 April 2024
2024
2023
Note
£
£
£
Fixed assets
Tangible assets
5
96,599
121,587
Current assets
Debtors
6
315,967
556,318
Cash at bank and in hand
730,165
725,824
------------
------------
1,046,132
1,282,142
Creditors: amounts falling due within one year
7
129,760
123,061
------------
------------
Net current assets
916,372
1,159,081
------------
------------
Total assets less current liabilities
1,012,971
1,280,668
Creditors: amounts falling due after more than one year
8
56,365
67,273
------------
------------
Net assets
956,606
1,213,395
------------
------------
Capital and reserves
Called up share capital
2
2
Profit and loss account
956,604
1,213,393
---------
------------
Shareholders funds
956,606
1,213,395
---------
------------
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 income and retained earnings has not been delivered.
For the year ending 29 April 2024 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Amber Case Management Ltd
Statement of Financial Position (continued)
29 April 2024
These financial statements were approved by the board of directors and authorised for issue on 27 January 2025 , and are signed on behalf of the board by:
Mrs P Bardsley
Director
Company registration number: 07593745
Amber Case Management Ltd
Notes to the Financial Statements
Year ended 29 April 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 Hollinwood Business Centre, Albert Street, Oldham, OL8 3LQ.
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.
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.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant & Machinery
-
15% reducing balance
Fixtures & Fittings
-
15% reducing balance
Motor Vehicles
-
25% reducing balance
Office Equipment
-
15% reducing balance
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.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Financial instruments
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 entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 16 (2023: 16 ).
5. Tangible assets
Plant and machinery
Fixtures and fittings
Motor vehicles
Equipment
Total
£
£
£
£
£
Cost
At 30 April 2023 and 29 April 2024
22,054
35,879
89,950
35,826
183,709
--------
--------
--------
--------
---------
Depreciation
At 30 April 2023
17,585
5,384
22,488
16,665
62,122
Charge for the year
670
4,575
16,866
2,877
24,988
--------
--------
--------
--------
---------
At 29 April 2024
18,255
9,959
39,354
19,542
87,110
--------
--------
--------
--------
---------
Carrying amount
At 29 April 2024
3,799
25,920
50,596
16,284
96,599
--------
--------
--------
--------
---------
At 29 April 2023
4,469
30,495
67,462
19,161
121,587
--------
--------
--------
--------
---------
Finance leases and hire purchase contracts
Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:
Motor vehicles
£
At 29 April 2024
----
At 29 April 2023
67,462
--------
6. Debtors
2024
2023
£
£
Trade debtors
108,771
184,293
Other debtors
207,196
372,025
---------
---------
315,967
556,318
---------
---------
7. Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
15,384
20,858
Corporation tax
92,542
69,770
Social security and other taxes
6,022
7,206
Other creditors
15,812
25,227
---------
---------
129,760
123,061
---------
---------
8. Creditors: amounts falling due after more than one year
2024
2023
£
£
Other creditors
56,365
67,273
--------
--------
9. Directors' advances, credits and guarantees
Included within creditors due within one year are loans to directors totalling £3,472 (2023:Credit £10,350) on which 2.25% interest is being charged. The loans are repayable in full or in part on demand. Dividends totalling £514,500 (2023: £114,000) were paid in the year in respect of shares held by the Company's directors.
10. Related party transactions
Mrs P Bardsley and Mr I Bardsley, directors and shareholders of the company are also directors and shareholders of Amber Case Management Training Ltd, during the year the following transactions have taken place between the two companies: 2024 2023 Sales NIL NIL Purchases NIL £420 Other Debtors £125,562 £115,527 Mrs P Bardsley and Mr I Bardsley, directors and shareholders of the company are also directors and shareholders of Bardsley Property Holdings Ltd, included in other debtors is a loan to the company of £58,750,(2023: £238,750).