Registration number: 07678555

Amfabs (West Midlands) Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Amfabs (West Midlands) Limited

Company Information

Director

Mr A Moon

Registered office

Unit 7 Saltbrook Trading Estate Saltbrook Road Cradley Heath West Midlands B63 2QJ

Accountants

Neil Westwood & Co Chartered Accountants101 Dixons Green Road Dudley West Midlands DY2 7DJ

Amfabs (West Midlands) Limited

(Registration number: 07678555)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	12,288	26,227
Current assets
Debtors	5	77,776	83,930
Cash at bank and in hand		87,653	121,026
		165,429	204,956
Creditors: Amounts falling due within one year	6	(109,458)	(146,806)
Net current assets		55,971	58,150
Total assets less current liabilities		68,259	84,377
Provisions for liabilities		(3,072)	(4,878)
Net assets		65,187	79,499
Capital and reserves
Called up share capital		2	2
Retained earnings		65,185	79,497
Shareholders' funds		65,187	79,499

For the financial 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.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 August 2025
 

Mr A Moon Director

Amfabs (West Midlands) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

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

The address of its registered office is:
Unit 7 Saltbrook Trading Estate
Saltbrook Road
Cradley Heath
West Midlands
B63 2QJ

These financial statements were authorised for issue by the director on 26 August 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred 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.

Amfabs (West Midlands) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

The current 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

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
Plant and machinery	25% on cost
Fixtures and fittings	33% on cost and 25% on cost
Motor vehicles	25% on cost

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 6 (2024 - 7).

Amfabs (West Midlands) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	6,174	104,555	42,683	153,412
Additions	1,054	-	-	1,054
At 31 March 2025	7,228	104,555	42,683	154,466
Depreciation
At 1 April 2024	5,162	100,681	21,342	127,185
Charge for the year	1,173	3,150	10,670	14,993
At 31 March 2025	6,335	103,831	32,012	142,178
Carrying amount
At 31 March 2025	893	724	10,671	12,288
At 31 March 2024	1,012	3,874	21,341	26,227

5

Debtors

Current	2025 £	2024 £
Trade debtors	70,742	76,378
Prepayments	7,034	7,552
	77,776	83,930

Amfabs (West Midlands) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	32,155	70,137
Taxation and social security	27,618	27,014
Accruals and deferred income	798	662
Other creditors	48,887	48,993
	109,458	146,806