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Company registration number: SC775469
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FOR THE PERIOD ENDED
31 DECEMBER 2024
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COMPANY INFORMATION
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A Alvarez (appointed 11 July 2023)
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B Marsal (appointed 11 July 2023)
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C Woelfle (appointed 11 July 2023)
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C/O Shepherd & Wedderburn Llp
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Chartered Accountants & Statutory Auditor
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CONTENTS
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Statement of Financial Position
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Notes to the Financial Statements
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A&M FIFE LIMITED
REGISTERED NUMBER:SC775469
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STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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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:
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C Woelfle
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The notes on pages 2 to 5 form part of these financial statements.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
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
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Basis of preparation of financial statements
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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:
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.
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.
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.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
2.Accounting policies (continued)
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Tangible fixed assets (continued)
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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:
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Assets under construction
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Not currently depreciated
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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.
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.
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The average monthly number of employees, including directors, during the period was 4.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
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Assets under construction
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Charge for the period on owned assets
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
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Creditors: Amounts falling due within one year
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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.
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.
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