REGISTERED NUMBER: SC646966 (Scotland)

Financial Statements for the Year Ended 31 March 2025

for

Amvale Scotland Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M J Godfrey

REGISTERED OFFICE:

110 Stobcross Road

Glasgow

G3 8QQ

REGISTERED NUMBER:

SC646966 (Scotland)

AUDITORS:

Xeinadin Audit Limited

8th Floor, Becket House

36 Old Jewry

London

EC2R 8DD

FIXED ASSETS

Tangible assets

4

167,031

154,418

CURRENT ASSETS

Stocks

48,737

45,590

Debtors

5

294,203

276,909

Cash at bank

144,524

74,154

487,464

396,653

CREDITORS

Amounts falling due within one year

6

409,040

463,102

NET CURRENT ASSETS/(LIABILITIES)

78,424

(66,449

)

TOTAL ASSETS LESS CURRENT LIABILITIES

245,455

87,969

PROVISIONS FOR LIABILITIES

37,975

34,581

NET ASSETS

207,480

53,388

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

207,380

53,288

207,480

53,388

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 September 2025 and were signed by:

M J Godfrey - Director

1.	STATUTORY INFORMATION

Amvale Scotland Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts, rebates, and value added tax and other sales taxes. Turnover includes revenue earned from the sales of goods and from the 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on cost

Office equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and estimated selling price less cost to complete and sell, after making due allowance for obsolete and slow moving items.Cost is calculated on an average cost basis.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The financial statements have been prepared using the going concern basis as the director is focussed on improving the company's performance and in the meantime the company continues to enjoy the support of the parent company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Office

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

163,807

10,600

150,946

14,637

339,990

Additions

43,703

1,608

29,085

182

74,578

At 31 March 2025

207,510

12,208

180,031

14,819

414,568

DEPRECIATION

At 1 April 2024

68,118

5,219

104,891

7,344

185,572

Charge for year

32,084

1,058

26,988

1,835

61,965

At 31 March 2025

100,202

6,277

131,879

9,179

247,537

NET BOOK VALUE

At 31 March 2025

107,308

5,931

48,152

5,640

167,031

At 31 March 2024

95,689

5,381

46,055

7,293

154,418

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

272,729

260,240

Other debtors

21,474

16,669

294,203

276,909

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

111,720

108,484

Amounts owed to group undertakings

224,629

258,244

Taxation and social security

57,782

84,330

Other creditors

14,909

12,044

409,040

463,102

7.	SECURED DEBTS

The bank holds an unlimited multilateral cross company guarantee between Amvale Medical Transport Limited, Amvale Scotland Limited, Amvale Limited, Amvale Holdings Limited and AMT2 Limited.

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mark Stothard BA (Hons) FCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited

9.	RELATED PARTY DISCLOSURES

31.3.25

31.3.24

£

£

Purchases from related parties

14,309

15,189

Balance owing from to related parties

2,023

-

Related parties are companies in which the director is also a director or has a controlling interest.