IRIS Accounts Production v25.1.0.734 04471646 director 1.4.24 31.3.25 31.3.25 false true false false true false Fair value model iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh044716462024-03-31044716462025-03-31044716462024-04-012025-03-31044716462023-03-31044716462023-04-012024-03-31044716462024-03-3104471646ns15:EnglandWales2024-04-012025-03-3104471646ns14:PoundSterling2024-04-012025-03-3104471646ns10:Director12024-04-012025-03-3104471646ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3104471646ns10:SmallEntities2024-04-012025-03-3104471646ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3104471646ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3104471646ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3104471646ns10:FullAccounts2024-04-012025-03-3104471646ns10:CompanySecretary12024-04-012025-03-3104471646ns10:RegisteredOffice2024-04-012025-03-3104471646ns5:CurrentFinancialInstruments2025-03-3104471646ns5:CurrentFinancialInstruments2024-03-3104471646ns5:ShareCapital2025-03-3104471646ns5:ShareCapital2024-03-3104471646ns5:RevaluationReserve2025-03-3104471646ns5:RevaluationReserve2024-03-3104471646ns5:RetainedEarningsAccumulatedLosses2025-03-3104471646ns5:RetainedEarningsAccumulatedLosses2024-03-3104471646ns5:PlantMachinery2024-04-012025-03-3104471646ns5:FurnitureFittings2024-03-3104471646ns5:FurnitureFittings2024-04-012025-03-3104471646ns5:FurnitureFittings2025-03-3104471646ns5:FurnitureFittings2024-03-3104471646ns5:CostValuation2024-03-31
REGISTERED NUMBER: 04471646 (England and Wales)















Unaudited Financial Statements

for the Year Ended

31 March 2025

for

AMA Enterprises Limited

AMA Enterprises Limited (Registered number: 04471646)

Contents of the Financial Statements
for the Year Ended 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AMA Enterprises Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: Mrs M Torabi Moghadam





SECRETARY: A A Danesh





REGISTERED OFFICE: 8 St. Clare Road
COLCHESTER
Essex
CO3 3SZ





REGISTERED NUMBER: 04471646 (England and Wales)





ACCOUNTANTS: Stour Valley Tax and Accounts Ltd
Rusty Tiles
Coggeshall Road
Dedham
Colchester
Essex
CO7 6ET

AMA Enterprises Limited (Registered number: 04471646)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,132 6,843
Investments 5 12,565 12,565
Investment property 6 4,268,000 4,268,000
4,285,697 4,287,408

CURRENT ASSETS
Cash at bank and in hand 210,270 171,750

CREDITORS
Amounts falling due within one year 7 2,371,385 2,373,446
NET CURRENT LIABILITIES (2,161,115 ) (2,201,696 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,124,582

2,085,712

PROVISIONS FOR LIABILITIES 65,734 66,687
NET ASSETS 2,058,848 2,019,025

CAPITAL AND RESERVES
Called up share capital 6 6
Revaluation reserve 1,013,363 1,013,363
Retained earnings 1,045,479 1,005,656
2,058,848 2,019,025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

AMA Enterprises Limited (Registered number: 04471646)

Balance Sheet - continued
31 March 2025


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 June 2025 and were signed by:





Mrs M Torabi Moghadam - Director


AMA Enterprises Limited (Registered number: 04471646)

Notes to the Financial Statements
for the Year Ended 31 March 2025


1. STATUTORY INFORMATION

AMA Enterprises Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Shares in AMA Mash Limited at the year end.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


AMA Enterprises Limited (Registered number: 04471646)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual
arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any
contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 April 2024
and 31 March 2025 19,097
DEPRECIATION
At 1 April 2024 12,254
Charge for year 1,711
At 31 March 2025 13,965
NET BOOK VALUE
At 31 March 2025 5,132
At 31 March 2024 6,843

AMA Enterprises Limited (Registered number: 04471646)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


5. FIXED ASSET INVESTMENTS
Other
investment
£   
COST
At 1 April 2024
and 31 March 2025 12,565
NET BOOK VALUE
At 31 March 2025 12,565
At 31 March 2024 12,565

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024
and 31 March 2025 4,268,000
NET BOOK VALUE
At 31 March 2025 4,268,000
At 31 March 2024 4,268,000

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2023 1,062,311
Cost 3,205,689
4,268,000

If the properties had not been revalued they would have been included at the following historical cost:

2025 2024
£    £   
Cost 3,205,689 3,205,689

The properties were valued on an open market basis on 31 March 2025 by the director .

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 9,528 12,474
Other creditors 2,361,857 2,360,972
2,371,385 2,373,446