A H Martin Limited

Contents
	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 03043340

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	3		3,426		4,569

			3,426		4,569
CURRENT ASSETS
Debtors	4	8,502		5,822
Cash at bank and in hand		40		209

		8,542		6,031
Creditors: Amounts Falling Due Within One Year	5	(14,889 )		(18,890 )

NET CURRENT ASSETS (LIABILITIES)			(6,347 )		(12,859 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,921 )		(8,290 )

NET LIABILITIES			(2,921 )		(8,290 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(3,021 )		(8,390 )

SHAREHOLDERS' FUNDS			(2,921)		(8,290)

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Anthony Martin

Director

20/07/2025

The notes on pages 2 to 3 form part of these financial statements.

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

1.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

1.3. 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.

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.

1.4. 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:

Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Computer Equipment	33% on reducing balance

1.5. 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 year 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.

1.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

3. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	1,100	5,300	6,400

As at 31 March 2025	1,100	5,300	6,400

Depreciation
As at 1 April 2024	481	1,350	1,831
Provided during the period	155	988	1,143

As at 31 March 2025	636	2,338	2,974

...CONTINUED

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A H Martin Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	464	2,962	3,426

As at 1 April 2024	619	3,950	4,569

4. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	8,502	5,822

	8,502	5,822

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	1,205	-
Accruals and deferred income	2,568	2,603
Director's loan account	11,116	16,287

	14,889	18,890

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

7. Ultimate Controlling Party

The company's ultimate controlling party is A H Martin by virtue of his ownership of 100% of the issued share capital in the company.

8. General Information

A H Martin Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03043340 . The registered office is 25 Pear Tree Lane, Bexhill on sea, East Sussex, TN39 4PE.

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