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AMBER HOLDINGS LIMITED

Registered Number
SC093054
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2024

AMBER HOLDINGS LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

CHUNG, Pun Wai
HOGG, Angelina
WAGER, Christina

Company Secretary

CHUNG, Tai Tai

Registered Address

50 West Regent Street
Glasgow
G2 2RA

Registered Number

SC093054 (Scotland)
AMBER HOLDINGS LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property31,000,0001,000,000
1,000,0001,000,000
Current assets
Debtors46,4943,548
Cash at bank and on hand328,835307,190
335,329310,738
Creditors amounts falling due within one year5(50,190)(63,674)
Net current assets (liabilities)285,139247,064
Total assets less current liabilities1,285,1391,247,064
Provisions for liabilities6(27,041)(27,041)
Net assets1,258,0981,220,023
Capital and reserves
Called up share capital100100
Revaluation reserve81,12481,124
Profit and loss account1,176,8741,138,799
Shareholders' funds71,258,0981,220,023
The financial statements were approved and authorised for issue by the Board of Directors on 10 August 2025, and are signed on its behalf by:
WAGER, Christina
Director
Registered Company No. SC093054
AMBER HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention, as modified by the revaluation of certain assets, and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
The turnover shown in the profit and loss account represents the rental income receivable for the year. Income is recognised on the basis of rent due for the year.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20242023
Average number of employees during the year00
3.Investment property
The investment property was revalued by the directors on 31 December 2021. The value at 31 December 2024 remain unchanged. The opening fair value represents : Cost as at 2023 £891,835 Valuation surplus as at 2023 £108,165

£
Fair value at 01 January 241,000,000
At 31 December 241,000,000
4.Debtors: amounts due within one year

2024

2023

££
Other debtors6,4943,548
Total6,4943,548
Other debtor represents a loan to related company which is interest free and repayable on demand.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,039-
Taxation and social security13,42715,391
Other creditors32,96644,725
Accrued liabilities and deferred income2,7583,558
Total50,19063,674
Other creditor represents a loan from directors which is interest free and repayable on demand.
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)27,04127,041
Total27,04127,041
7.Revaluation reserve

£
Reserve at 01 January 2481,124
At 31 December 2481,124
8.Related party transactions
The loan balance due to directors amounted to £32,966 (2023: £44,725) at the year end. The loan balance due from related company amounted to £6,494 (2023: £3,548) at the year end.