AMG REFRIGERATION & AIR CONDITIONING LIMITED

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: 09297518

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		38,845		307
Investments	5		24,500		24,500

			63,345		24,807
CURRENT ASSETS
Stocks		1,250		1,400
Debtors	6	24,276		16,315
Cash at bank and in hand		49,534		120,453

		75,060		138,168
Creditors: Amounts Falling Due Within One Year	7	(26,643 )		(42,844 )

NET CURRENT ASSETS (LIABILITIES)			48,417		95,324

TOTAL ASSETS LESS CURRENT LIABILITIES			111,762		120,131

Creditors: Amounts Falling Due After More Than One Year	8		(10,033 )		(18,633 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,381 )		(77 )

NET ASSETS			94,348		101,421

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			94,248		101,321

SHAREHOLDERS' FUNDS			94,348		101,421

Page 1

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AMG REFRIGERATION & AIR CONDITIONING LIMITED

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 2025 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 Andrew Griffiths

Director

07/03/2025

The notes on pages 4 to 6 form part of these financial statements.

1. General Information

AMG REFRIGERATION & AIR CONDITIONING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09297518 . The registered office is Alexandra House, 74 Moorland Road, Stoke-on-Trent, Staffs, ST6 1DY.

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 represents the invoiced value of goods and services supplied by the company during the year, net of value added tax.

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:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Taxation

The corporation tax payable is based on taxable profit for the year. Taxable profit differs from profit before taxation as reported in the profit and loss account because of adjustments made for capital allowance claims and disallowable items of expenditure. 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 in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax is measured at the tax rates that are expected to apply in the period in which the assets are 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.

2.6. 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.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

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

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AMG REFRIGERATION & AIR CONDITIONING LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 February 2024	3,166	-	3,166
Additions	7,450	43,001	50,451

As at 31 January 2025	10,616	43,001	53,617

Depreciation
As at 1 February 2024	2,859	-	2,859
Provided during the period	1,163	10,750	11,913

As at 31 January 2025	4,022	10,750	14,772

Net Book Value
As at 31 January 2025	6,594	32,251	38,845

As at 1 February 2024	307	-	307

5. Investments

	Other
	£
Cost
As at 1 February 2024	24,500

As at 31 January 2025	24,500

Provision
As at 1 February 2024	-

As at 31 January 2025	-

Net Book Value
As at 31 January 2025	24,500

As at 1 February 2024	24,500

The investment relates to a classic motor vehicle which is revalued annually and any surplus or deficit is dealt with through the profit and loss account. No depreciation is provided in respect of the investment.

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AMG REFRIGERATION & AIR CONDITIONING LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	14,648	7,762
Prepayments and accrued income	1,219	496
Other debtors	-	925
Directors' loan accounts	8,409	7,132

	24,276	16,315

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	3,357	2,238
Bank loans and overdrafts	8,600	8,600
Corporation tax	1,992	17,776
Other taxes and social security	1,430	1,222
VAT	6,775	10,268
Other creditors	2,441	-
Accruals and deferred income	2,048	2,740

	26,643	42,844

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	10,033	18,633

9. Share Capital

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

10. Controlling Party

The company's controlling party is Mr Andrew Griffiths by virtue of his ownership of 85% of the issued share capital in the company.

Page 6

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 February 2023	100	90,503	90,603
Profit for the year and total comprehensive income	-	64,818	64,818

Dividends paid	-	(54,000)	(54,000)

As at 31 January 2024 and 1 February 2024	100	101,321	101,421


Profit for the year and total comprehensive income	-	39,727	39,727

Dividends paid	-	(46,800)	(46,800)

As at 31 January 2025	100	94,248	94,348