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Registered number: 11687929
Amber Housing Service Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
DKR Chartered Accountants
36 Lichfield Street
Walsall
West Midlands
WS1 1TJ
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—5
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Amber Housing Service Ltd For The Year Ended 30 November 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Amber Housing Service Ltd For The Year Ended 30 November 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Amber Housing Service Ltd , as a body, in accordance with the terms of our engagement letter dated 02 November 2020. Our work has been undertaken solely to prepare for your approval the accounts of Amber Housing Service Ltd and state those matters that we have agreed to state to the directors of Amber Housing Service Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Amber Housing Service Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Amber Housing Service Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Amber Housing Service Ltd . You consider that Amber Housing Service Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Amber Housing Service Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
29th August 2025
DKR Chartered Accountants
36 Lichfield Street
Walsall
West Midlands
WS1 1TJ
Page 1
Page 2
Balance Sheet
Registered number: 11687929
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 61,450 82,289
61,450 82,289
CURRENT ASSETS
Debtors 5 437,534 209,936
Cash at bank and in hand 42,931 92,268
480,465 302,204
Creditors: Amounts Falling Due Within One Year 6 (78,356 ) (69,099 )
NET CURRENT ASSETS (LIABILITIES) 402,109 233,105
TOTAL ASSETS LESS CURRENT LIABILITIES 463,559 315,394
Creditors: Amounts Falling Due After More Than One Year 7 (171,599 ) (59,376 )
NET ASSETS 291,960 256,018
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 291,959 256,017
SHAREHOLDERS' FUNDS 291,960 256,018
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Muhammed Iqbal
Director
29th August 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Amber Housing Service Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11687929 . The registered office is 224 Waterloo Road, Smethwick, Birmingham, B66 4NB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 20% Straight Line
Plant & Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 December 2023 29,856 570 69,499 15,973 115,898
As at 30 November 2024 29,856 570 69,499 15,973 115,898
Depreciation
As at 1 December 2023 11,942 316 17,375 3,976 33,609
Provided during the period 5,971 38 13,031 1,799 20,839
As at 30 November 2024 17,913 354 30,406 5,775 54,448
Net Book Value
As at 30 November 2024 11,943 216 39,093 10,198 61,450
As at 1 December 2023 17,914 254 52,124 11,997 82,289
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 9,600 -
Directors' loan accounts 25,134 37,386
34,734 37,386
Due after more than one year
Corporation tax recoverable assets 8,483 6,285
Intercompany loan 394,317 166,265
402,800 172,550
437,534 209,936
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 7,829 6,575
Bank loans and overdrafts 30,451 10,252
Corporation tax 36,982 42,149
Other taxes and social security 794 2,340
Net wages - 5,583
Accruals and deferred income 2,300 2,200
78,356 69,099
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 45,974 53,803
Bank loans 125,625 5,573
171,599 59,376
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,829 6,575
Later than one year and not later than five years 45,974 53,803
53,803 60,378
53,803 60,378
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mr Amber Amir 37,386 25,134 37,386 - 25,134
The above loan is unsecured and repayable on demand, with interest charged at a rate of 2.25% per annum.
11. Related Party Transactions
As of 30 November 2024, there are amounts included in other debtors of £394,317 (2023: £166,265) which are owed by entities under common control. These loans are interest free and repayable on demand.
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