BrightAccountsProduction v1.0.0 v1.0.0 2023-12-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company was specialised construction activities. 5 June 2025 10 10 NI634890 2024-11-30 NI634890 2023-11-30 NI634890 2022-11-30 NI634890 2023-12-01 2024-11-30 NI634890 2022-12-01 2023-11-30 NI634890 uk-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 NI634890 uk-curr:PoundSterling 2023-12-01 2024-11-30 NI634890 uk-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 NI634890 uk-bus:FullAccounts 2023-12-01 2024-11-30 NI634890 uk-bus:Director1 2023-12-01 2024-11-30 NI634890 uk-bus:Director2 2023-12-01 2024-11-30 NI634890 uk-bus:RegisteredOffice 2023-12-01 2024-11-30 NI634890 uk-bus:Agent1 2023-12-01 2024-11-30 NI634890 uk-core:ShareCapital 2024-11-30 NI634890 uk-core:ShareCapital 2023-11-30 NI634890 uk-core:RetainedEarningsAccumulatedLosses 2024-11-30 NI634890 uk-core:RetainedEarningsAccumulatedLosses 2023-11-30 NI634890 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-11-30 NI634890 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-11-30 NI634890 uk-bus:FRS102 2023-12-01 2024-11-30 NI634890 uk-core:PlantMachinery 2023-12-01 2024-11-30 NI634890 uk-core:FurnitureFittingsToolsEquipment 2023-12-01 2024-11-30 NI634890 uk-core:MotorVehicles 2023-12-01 2024-11-30 NI634890 uk-core:TotalPropertyPlantEquipmentOtherThanExplorationEvaluationAssets 2023-12-01 2024-11-30 NI634890 uk-core:CurrentFinancialInstruments 2024-11-30 NI634890 uk-core:CurrentFinancialInstruments 2023-11-30 NI634890 uk-core:WithinOneYear 2024-11-30 NI634890 uk-core:WithinOneYear 2023-11-30 NI634890 uk-core:WithinOneYear 2024-11-30 NI634890 uk-core:WithinOneYear 2023-11-30 NI634890 uk-core:WithinOneYear 2024-11-30 NI634890 uk-core:WithinOneYear 2023-11-30 NI634890 uk-core:AfterOneYear 2024-11-30 NI634890 uk-core:AfterOneYear 2023-11-30 NI634890 uk-core:AfterOneYear 2024-11-30 NI634890 uk-core:AfterOneYear 2023-11-30 NI634890 uk-core:BetweenOneTwoYears 2024-11-30 NI634890 uk-core:BetweenOneTwoYears 2023-11-30 NI634890 uk-core:BetweenTwoFiveYears 2024-11-30 NI634890 uk-core:BetweenTwoFiveYears 2023-11-30 NI634890 uk-core:BetweenOneFiveYears 2024-11-30 NI634890 uk-core:BetweenOneFiveYears 2023-11-30 NI634890 uk-core:EmployeeBenefits 2023-11-30 NI634890 uk-core:EmployeeBenefits 2023-12-01 2024-11-30 NI634890 uk-core:AcceleratedTaxDepreciationDeferredTax 2024-11-30 NI634890 uk-core:TaxLossesCarry-forwardsDeferredTax 2024-11-30 NI634890 uk-core:OtherDeferredTax 2024-11-30 NI634890 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2024-11-30 NI634890 uk-core:EmployeeBenefits 2024-11-30 NI634890 2023-12-01 2024-11-30 NI634890 uk-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: NI634890
 
 
Ammlee Group International Limited
 
Directors' Report and Unaudited Financial Statements
 
for the financial year ended 30 November 2024
Ammlee Group International Limited
DIRECTORS AND OTHER INFORMATION

 
Directors Neal McArthur
Ashton Coetzee
 
 
Company Registration Number NI634890
 
 
Registered Office and Business Address 84 Gateside Manor
Ballyclare
BT39 9GA
 
 
Accountants Muldoon
Chartered Accountants and Registered Auditors
16 Mount Charles
Belfast
BT7 1NZ
 
 
Bankers HSBC Bank PLC
  189 High Street
  Northallerton
  DL7 8LQ
  England



Ammlee Group International Limited
DIRECTORS' REPORT
for the financial year ended 30 November 2024

 
The directors present their report and the unaudited financial statements for the financial year ended 30 November 2024.
 
Principal Activity
The principal activity of the company was specialised construction activities.
     
Directors
The directors who served during the financial year are as follows:
     
Neal McArthur
Ashton Coetzee
   
There were no changes in shareholdings between 30 November 2024 and the date of signing the financial statements.
     
Special provisions relating to small companies
The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
     
     
On behalf of the board
     
     
     
___________________________
Neal McArthur
Director
     
5 June 2025



Ammlee Group International Limited
Company Registration Number: NI634890
STATEMENT OF FINANCIAL POSITION
as at 30 November 2024

2024 2023
Notes £ £
 
Fixed Assets
Tangible assets 4 356,166 416,506
───────── ─────────
 
Current Assets
Debtors 5 253,788 299,586
Cash and cash equivalents 105,402 40,026
───────── ─────────
359,190 339,612
───────── ─────────
Creditors: amounts falling due within one year 6 (67,700) (86,694)
───────── ─────────
Net Current Assets 291,490 252,918
───────── ─────────
Total Assets less Current Liabilities 647,656 669,424
 
Creditors:
amounts falling due after more than one year 7 (27,397) (82,905)
 
Provisions for liabilities 9 (83,458) (98,107)
───────── ─────────
Net Assets 536,801 488,412
═════════ ═════════
 
Capital and Reserves
Called up share capital 200 200
Retained earnings 536,601 488,212
───────── ─────────
Equity attributable to owners of the company 536,801 488,412
═════════ ═════════
 
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
The company has taken advantage of the exemption under section 444 not to file the Income Statement.
           
For the financial year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Board and authorised for issue on 5 June 2025 and signed on its behalf by
           
           
           
________________________________          
Neal McArthur          
Director          
           



Ammlee Group International Limited
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 November 2024

   
1. General Information
 
Ammlee Group International Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI634890. The registered office of the company is 84 Gateside Manor, Ballyclare, BT39 9GA which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 30 November 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Construction Contracts
Where the outcome of construction contracts can be reliably estimated, contract revenue and contract costs are recognised by the reference to the stage of completion of the contract activity as at the period end.

Where the outcome of construction contracts cannot be estimated reliably, revenue is recognised to the extent of contract costs incurred that it is probable will be recoverable, and contract costs are recognised as an expense in the period in which they are incurred.

When it is probable that total contract costs will exceed total contract revenue, the expected loss is expensed immediately, with a corresponding provision for an onerous contact being recognised.

Where the collectability of an amount already recognised as contract revenue is no longer probable, the uncollectible amount is expensed rather than recognised as an adjustment to the amount of contract revenue.

The entity uses the percentage of completion method to determine the amounts to be recognised in the period. The stage of completion is measured by reference to the contract costs incurred up to the end of the reporting period as a percentage of total estimated cost for each contract. Costs incurred for work performed to date do not include costs relating to future activity, such as for materials or prepayments.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Plant and machinery - 18% Reducing Balance
  Fixtures and fittings - 15% Reducing Balance
  Motor vehicles - 25% Reducing Balance
  Equipment - 15% Reducing Balance
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Leasing and hire purchases
Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Statement of Financial Position at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Income Statement.
 
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.
 
Provisions
Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
 
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.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
 
Government grants
Capital grants received and receivable are treated as deferred income and amortised to the Income Statement annually over the useful economic life of the asset to which it relates. Revenue grants are credited to the Income Statement when received.
 
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including directors, during the financial year was:
 
  2024 2023
  Number Number
 
Employees including directors 10 10
  ═════════ ═════════
             
4. Tangible assets
  Plant and Fixtures and Motor Equipment Total
  machinery fittings vehicles    
           
  £ £ £ £ £
Cost
At 1 December 2023 55,814 212 103,555 574,371 733,952
Additions - - 10,000 - 10,000
  ───────── ───────── ───────── ───────── ─────────
At 30 November 2024 55,814 212 113,555 574,371 743,952
  ───────── ───────── ───────── ───────── ─────────
Depreciation
At 1 December 2023 30,579 147 51,186 235,534 317,446
Charge for the financial year 4,542 10 12,956 52,832 70,340
  ───────── ───────── ───────── ───────── ─────────
At 30 November 2024 35,121 157 64,142 288,366 387,786
  ───────── ───────── ───────── ───────── ─────────
Net book value
At 30 November 2024 20,693 55 49,413 286,005 356,166
  ═════════ ═════════ ═════════ ═════════ ═════════
At 30 November 2023 25,235 65 52,369 338,837 416,506
  ═════════ ═════════ ═════════ ═════════ ═════════
       
5. Debtors 2024 2023
  £ £
 
Trade debtors 215,431 279,824
Directors' current accounts (Note 10) 20,688 19,762
Taxation  (Note 8) 6,650 -
Other debtors 11,019 -
  ───────── ─────────
  253,788 299,586
  ═════════ ═════════
       
6. Creditors 2024 2023
Amounts falling due within one year £ £
 
Bank loan 26,000 26,000
Net obligations under finance leases
and hire purchase contracts 29,406 41,252
Trade creditors - (3,377)
Taxation  (Note 8) 5,601 14,754
Other creditors 186 2,279
Accruals:
Pension accrual 776 786
Other accruals 5,731 5,000
  ───────── ─────────
  67,700 86,694
  ═════════ ═════════
       
7. Creditors 2024 2023
Amounts falling due after more than one year £ £
 
Bank loan 15,167 41,167
Finance leases and hire purchase contracts 12,230 41,738
  ───────── ─────────
  27,397 82,905
  ═════════ ═════════
 
Loans
Repayable in one year or less, or on demand (Note 6) 26,000 26,000
Repayable between one and two years 15,167 26,000
Repayable between two and five years - 15,167
  ───────── ─────────
  41,167 67,167
  ═════════ ═════════
 
 
Net obligations under finance leases
and hire purchase contracts
Repayable within one year 29,406 41,252
Repayable between one and five years 12,230 41,738
  ───────── ─────────
  41,636 82,990
  ═════════ ═════════
 
Bank loans consists of loans which are secured by fixed and floating charge on all assets of the company.
       
8. Taxation 2024 2023
  £ £
 
Debtors:
VAT 6,650 -
  ═════════ ═════════
Creditors:
VAT - 4,583
Corporation tax - 3,196
PAYE / NI 5,601 6,975
  ───────── ─────────
  5,601 14,754
  ═════════ ═════════
         
9. Provisions for liabilities
 
The amounts provided for deferred taxation are analysed below:
 
  Capital Total Total
  allowances    
       
    2024 2023
  £ £ £
 
At financial year start 98,107 98,107 83,118
Charged to profit and loss (14,649) (14,649) 14,989
  ───────── ───────── ─────────
At financial year end 83,458 83,458 98,107
  ═════════ ═════════ ═════════
   
10. Directors' advances, credits and guarantees
 
During the year 2024, the company made a loan to both directors.  At the year end the balance outstanding for both directors was £20,687 (2023: £19,762). Interest will be charged at the rate of 33.75% per annum. The loan is repayable on 31 August 2025.