12 false false false false false false false false false false true false false false false false false No description of principal activity 2024-04-01 Sage Accounts Production Advanced 2023 - FRS102_2023 795,910 795,910 xbrli:pure xbrli:shares iso4217:GBP 09576951 2024-04-01 2025-03-31 09576951 2025-03-31 09576951 2024-03-31 09576951 2023-04-01 2024-03-31 09576951 2024-03-31 09576951 2023-03-31 09576951 core:LandBuildings core:LongLeaseholdAssets 2024-04-01 2025-03-31 09576951 core:FurnitureFittings 2024-04-01 2025-03-31 09576951 bus:Director1 2024-04-01 2025-03-31 09576951 bus:Director2 2024-04-01 2025-03-31 09576951 core:LandBuildings 2024-03-31 09576951 core:FurnitureFittings 2024-03-31 09576951 core:LandBuildings 2025-03-31 09576951 core:FurnitureFittings 2025-03-31 09576951 core:LandBuildings 2024-04-01 2025-03-31 09576951 core:WithinOneYear 2025-03-31 09576951 core:WithinOneYear 2024-03-31 09576951 core:ShareCapital 2025-03-31 09576951 core:ShareCapital 2024-03-31 09576951 core:RetainedEarningsAccumulatedLosses 2025-03-31 09576951 core:RetainedEarningsAccumulatedLosses 2024-03-31 09576951 core:LandBuildings 2024-03-31 09576951 core:FurnitureFittings 2024-03-31 09576951 bus:SmallEntities 2024-04-01 2025-03-31 09576951 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 09576951 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09576951 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09576951 bus:FullAccounts 2024-04-01 2025-03-31 09576951 core:CustomerRelationships 2024-04-01 2025-03-31 09576951 core:ComputerEquipment 2024-04-01 2025-03-31 09576951 core:CustomerRelationships 2025-03-31 09576951 core:ComputerEquipment 2024-03-31 09576951 core:ComputerEquipment 2025-03-31
COMPANY REGISTRATION NUMBER: 09576951
AMAS Investments Limited
Unaudited financial statements
31 March 2025
AMAS Investments Limited
Statement of financial position
31 March 2025
2025
2024
Note
£
£
£
£
Fixed assets
Tangible assets
6
17,141
21,690
Current assets
Debtors
7
63,449
64,109
Cash at bank and in hand
535,769
577,767
---------
---------
599,218
641,876
Creditors: Amounts falling due within one year
8
( 142,724)
( 126,615)
---------
---------
Net current assets
456,494
515,261
---------
---------
Total assets less current liabilities
473,635
536,951
Provisions
Taxation including deferred tax
( 3,165)
( 3,981)
---------
---------
Net assets
470,470
532,970
---------
---------
Capital and reserves
Called up share capital
100
100
Profit and loss account
470,370
532,870
---------
---------
Shareholders funds
470,470
532,970
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 1 August 2025 , and are signed on behalf of the board by:
B N Beard
R D Curtis
Director
Director
Company registration number: 09576951
AMAS Investments Limited
Notes to the financial statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Mill House, Bridges Walk, Thetford, Norfolk, IP24 2EF, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Client Lists
-
20% straight line
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Leasehold Improvements
-
10% straight line
Fixtures and Fittings
-
15% reducing balance
Computer Equipment
-
25% straight line
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. The assets of the scheme are held separately from those of the company.
4. Employee numbers
The average number of employees during the year was 12 (2024: 12 ).
5. Intangible assets
Client Lists
£
Cost
At 1 April 2024 and 31 March 2025
795,910
---------
Amortisation
At 1 April 2024 and 31 March 2025
795,910
---------
Carrying amount
At 31 March 2025
---------
At 31 March 2024
---------
6. Tangible assets
Leasehold Improve- ments
Fixtures and fittings
Equipment
Total
£
£
£
£
Cost
At 1 April 2024
14,097
15,364
42,574
72,035
Additions
915
2,177
3,092
Disposals
( 1,150)
( 4,311)
( 6,030)
( 11,491)
-------
-------
-------
-------
At 31 March 2025
12,947
11,968
38,721
63,636
-------
-------
-------
-------
Depreciation
At 1 April 2024
7,062
7,193
36,090
50,345
Charge for the year
1,295
1,127
3,775
6,197
Disposals
( 902)
( 3,115)
( 6,030)
( 10,047)
-------
-------
-------
-------
At 31 March 2025
7,455
5,205
33,835
46,495
-------
-------
-------
-------
Carrying amount
At 31 March 2025
5,492
6,763
4,886
17,141
-------
-------
-------
-------
At 31 March 2024
7,035
8,171
6,484
21,690
-------
-------
-------
-------
7. Debtors
2025
2024
£
£
Trade debtors
54,957
54,368
Other debtors
8,492
9,741
-------
-------
63,449
64,109
-------
-------
8. Creditors: Amounts falling due within one year
2025
2024
£
£
Trade creditors
39,189
26,494
Social security and other taxes
99,863
96,647
Other creditors
3,672
3,474
---------
---------
142,724
126,615
---------
---------