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Company registration number: SC775469







FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 DECEMBER 2024


A&M FIFE LIMITED






































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A&M FIFE LIMITED
 


 
COMPANY INFORMATION


Directors
A Alvarez (appointed 11 July 2023)
B Marsal (appointed 11 July 2023)
C Woelfle (appointed 11 July 2023)




Registered number
SC775469



Registered office
C/O Shepherd & Wedderburn Llp
9 Haymarket Square

Edinburgh

EH3 8FY




Independent auditor
Menzies LLP
Chartered Accountants & Statutory Auditor

Victoria House

50-58 Victoria Road

Farnborough

Hampshire

GU14 7PG





 


A&M FIFE LIMITED
 



CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 5


 


A&M FIFE LIMITED
REGISTERED NUMBER:SC775469



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
15,529,947

  
15,529,947

Current assets
  

Debtors: amounts falling due within one year
 5 
1,471,588

Cash at bank and in hand
  
4,999,319

  
6,470,907

Creditors: amounts falling due within one year
 6 
(484,602)

Net current assets
  
 
 
5,986,305

Total assets less current liabilities
  
21,516,252

  

Net assets
  
21,516,252


Capital and reserves
  

Called up share capital 
  
22,041,752

Profit and loss account
  
(525,500)

  
21,516,252


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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
C Woelfle
Director

Date: 14 July 2025

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 


A&M FIFE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

A&M Fife Limited 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 principal place of business is 
C/O Shepherd & Wedderburn Llp, 9 Haymarket Square, Edinburgh, EH3 8FY.
The company was incorporated on the 11 July 2023. The period end was extended from the 31 July 2024 to cover a 17 month period to the 31 December 2024. This was to align the companies year end to its fellow group companies.
The company's functional and presentational currency is GBP.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

These financial statements have been prepared on a going concern basis. The company is reliant on the ongoing financial support from its parent company which has committed to providing the necessary resources to meet the company’s liabilities as they fall due for the foreseeable future.  
The directors are confident that the company will continue to receive this support and will be able to meet its obligations when they fall due. For this reason, the directors continue to adopt the going concern basis in preparing the annual financial statements.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 2

 


A&M FIFE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
25% Straight line
Computer equipment
-
33% Straight line
Assets under construction
-
Not currently depreciated

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Assets under construction are recognised as part of the tangible fixed assets. The costs directly attributable to the construction process are capitalised at cost and impairment will be considered once the asset is ready for use. At this stage the assets under construction will then be transferred to the appropriate fixed asset category and depreciation commences.

 
2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the period was 4.

Page 3

 


A&M FIFE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Motor vehicles
Computer equipment
Assets under construction
Total

£
£
£
£



Cost or valuation


Additions
68,894
3,090
15,465,252
15,537,236



At 31 December 2024

68,894
3,090
15,465,252
15,537,236



Depreciation


Charge for the period on owned assets
6,631
658
-
7,289



At 31 December 2024

6,631
658
-
7,289



Net book value



At 31 December 2024
62,263
2,432
15,465,252
15,529,947

Page 4

 


A&M FIFE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

5.


Debtors

2024
£


Other debtors
1,471,588

1,471,588



6.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
478,360

Other creditors
6,242

484,602



7.


Parent company

The company's immediate parent undertaking is A&M Kerry incorporated in Delaware, USA.
The company's ultimate parent company is Alvarez & Marsal Inc, a company incorporated in the USA. The ultimate parent prepares consolidated accounts which are not publicly available. The company's registered address is: 600 Madison Avenue, 8th Floor, New York, NY 10022, USA.


8.


Auditor's information

The auditor's report on the financial statements for the period ended 31 December 2024 was unqualified.

The audit report was signed on 14 July 2025 by R Lobue FCA (Senior Statutory Auditor) on behalf of Menzies LLP.

 
Page 5