Silverfin false false 30/09/2024 01/01/2024 30/09/2024 David Dodd 15/12/2021 Sarah Dodd 04/10/2024 25 March 2025 no description of principal activity 13802791 2024-09-30 13802791 bus:Director1 2024-09-30 13802791 bus:Director2 2024-09-30 13802791 2023-12-31 13802791 core:CurrentFinancialInstruments 2024-09-30 13802791 core:CurrentFinancialInstruments 2023-12-31 13802791 core:Non-currentFinancialInstruments 2024-09-30 13802791 core:Non-currentFinancialInstruments 2023-12-31 13802791 core:ShareCapital 2024-09-30 13802791 core:ShareCapital 2023-12-31 13802791 core:SharePremium 2024-09-30 13802791 core:SharePremium 2023-12-31 13802791 core:RetainedEarningsAccumulatedLosses 2024-09-30 13802791 core:RetainedEarningsAccumulatedLosses 2023-12-31 13802791 core:CostValuation 2023-12-31 13802791 core:CostValuation 2024-09-30 13802791 core:FurtherRelatedPartyRelationshipType2ComponentAllOtherRelatedParties core:Non-currentFinancialInstruments 2024-09-30 13802791 core:FurtherRelatedPartyRelationshipType2ComponentAllOtherRelatedParties core:Non-currentFinancialInstruments 2023-12-31 13802791 2024-01-01 2024-09-30 13802791 bus:FilletedAccounts 2024-01-01 2024-09-30 13802791 bus:SmallEntities 2024-01-01 2024-09-30 13802791 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-09-30 13802791 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-09-30 13802791 bus:Director1 2024-01-01 2024-09-30 13802791 bus:Director2 2024-01-01 2024-09-30 13802791 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Company No: 13802791 (England and Wales)

AMBER STAR HOLDINGS LIMITED

Unaudited Financial Statements
For the financial period from 01 January 2024 to 30 September 2024
Pages for filing with the registrar

AMBER STAR HOLDINGS LIMITED

Unaudited Financial Statements

For the financial period from 01 January 2024 to 30 September 2024

Contents

AMBER STAR HOLDINGS LIMITED

STATEMENT OF FINANCIAL POSITION

As at 30 September 2024
AMBER STAR HOLDINGS LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

As at 30 September 2024
Note 30.09.2024 31.12.2023
£ £
Fixed assets
Investments 3 1,000 1,000
1,000 1,000
Current assets
Debtors
- due within one year 4 194 3,000
- due after more than one year 4 1,026,482 1,127,934
Cash at bank and in hand 302,182 251,685
1,328,858 1,382,619
Creditors: amounts falling due within one year 5 ( 1,624) ( 1,980)
Net current assets 1,327,234 1,380,639
Total assets less current liabilities 1,328,234 1,381,639
Net assets 1,328,234 1,381,639
Capital and reserves
Called-up share capital 10 10
Share premium account 990 990
Profit and loss account 1,327,234 1,380,639
Total shareholder's funds 1,328,234 1,381,639

For the financial period ending 30 September 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of Amber Star Holdings Limited (registered number: 13802791) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

David Dodd
Director

25 March 2025

AMBER STAR HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 January 2024 to 30 September 2024
AMBER STAR HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 January 2024 to 30 September 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Amber Star Holdings 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 1 Claydon Business Park, Great Blakenham, Ipswich, IP6 0NL, 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 £.

Reporting period length

The company's accounting period is from 1 January 2024 to 30 September 2024

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

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. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
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.

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.

2. Employees

Period from
01.01.2024 to
30.09.2024
Year ended
31.12.2023
Number Number
Monthly average number of persons employed by the Company during the period, including directors 1 1

3. Fixed asset investments

Investments in subsidiaries

30.09.2024
£
Cost
At 01 January 2024 1,000
At 30 September 2024 1,000
Carrying value at 30 September 2024 1,000
Carrying value at 31 December 2023 1,000

4. Debtors

30.09.2024 31.12.2023
£ £
Debtors: amounts falling due within one year
Amounts owed by directors 194 3,000
Debtors: amounts falling due after more than one year
Amounts owed by Group undertakings 666,482 1,127,934
Amounts owed by connected companies 360,000 0
1,026,482 1,127,934

5. Creditors: amounts falling due within one year

30.09.2024 31.12.2023
£ £
Trade creditors 124 0
Accruals 1,500 1,980
1,624 1,980

6. Related party transactions

The company has taken advantage of the exemption available under FRS 102 Section 1A not to disclose transactions with wholly owned subsidiaries.