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Registration number: 12543976

Amarti Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 June 2025

 

Amarti Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 7

 

Amarti Limited

Company Information

Directors

A Sirha

J Peachey

B Alexander

Registered office

61 Westway
Caterham
Surrey
CR3 5TQ

 

Amarti Limited

(Registration number: 12543976)
Balance Sheet as at 30 June 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

4,626

2,170

Current assets

 

Stocks

5

139,300

311,948

Debtors

6

459,279

365,778

Cash at bank and in hand

 

539,151

346,128

 

1,137,730

1,023,854

Creditors: Amounts falling due within one year

7

(424,657)

(445,584)

Net current assets

 

713,073

578,270

Net assets

 

717,699

580,440

Capital and reserves

 

Called up share capital

8

99

99

Retained earnings

717,600

580,341

Shareholders' funds

 

717,699

580,440

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

 

Amarti Limited

(Registration number: 12543976)
Balance Sheet as at 30 June 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 July 2025 and signed on its behalf by:
 

.........................................
A Sirha
Director

.........................................
J Peachey
Director

.........................................
B Alexander
Director

     
 

Amarti Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
61 Westway
Caterham
Surrey
CR3 5TQ

These financial statements were authorised for issue by the Board on 16 July 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

33% reducing balance per annum

 

Amarti Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

 

Amarti Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 4).

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 July 2024

4,011

4,011

Additions

3,989

3,989

At 30 June 2025

8,000

8,000

Depreciation

At 1 July 2024

1,841

1,841

Charge for the year

1,533

1,533

At 30 June 2025

3,374

3,374

Carrying amount

At 30 June 2025

4,626

4,626

At 30 June 2024

2,170

2,170

5

Stocks

2025
£

2024
£

Work in progress

139,300

311,948

6

Debtors

Current

2025
£

2024
£

Trade debtors

448,659

354,285

Prepayments

8,925

7,813

Other debtors

1,695

3,680

 

459,279

365,778

 

Amarti Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

7

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Due within one year

Trade creditors

124,620

42,228

Taxation and social security

261,770

219,153

Accruals and deferred income

27,499

183,260

Other creditors

10,768

943

424,657

445,584

8

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary shares of £1 each

99

99

99

99

       

9

Related party transactions

Summary of transactions with parent

Tech Intellect Limited Common Directors and Ulimate Parent
During the year the company incurred a management charge of £76,800 (2024 - £41,125) from this related party.
Included within other creditors is an amount of £6,699 due to this company.