AMBER BLUE MANAGEMENT LTD


Director	MATTSON, Irina


Registered Address	128 City Road, London, 128 City Road
	London
	EC1V 2NX


Registered Number	11511987 (England and Wales)

Statement of Financial Position
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		1,776		1,317
			1,776		1,317
Current assets
Debtors		54,150		61,092
Cash at bank and on hand		20,303		16,931
		74,453		78,023
Creditors amounts falling due within one year	4	(16,144)		(11,144)
Net current assets (liabilities)			58,309		66,879
Total assets less current liabilities			60,085		68,196
Creditors amounts falling due after one year			(28,836)		(34,462)
Net assets			31,249		33,734
Capital and reserves
Called up share capital			2		2
Profit and loss account			31,247		33,732
Shareholders' funds			31,249		33,734

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 29 September 2025, and are signed on its behalf by:

MATTSON, Irina
Director
Registered Company No. 11511987

AMBER BLUE MANAGEMENT LTD

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover comprises the invoiced value of services supplied by the company, net of Value Added Tax and trade discounts.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted.

Current taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:


		Straight line (years)
	Office Equipment	5

	Financial instruments
	The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.	Average number of employees


		2024		2023
	Average number of employees during the year	0		0

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 24	5,762
	Additions	1,114
	At 31 December 24	6,876
	Depreciation and impairment
	At 01 January 24	4,445
	Charge for year	655
	At 31 December 24	5,099
	Net book value
	At 31 December 24	1,776
	At 31 December 23	1,317

4.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	8,127	4,495
Bank borrowings and overdrafts	2,273	2,223
Other creditors	4,784	3,466
Accrued liabilities and deferred income	960	960
Total	16,144	11,144


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Related party transactions
	Included within creditors is an amount of £2,066 (2023: £1,548) owed to the directors as at the balance sheet date. Included within creditors is an amount of £14,602 (2023: £18,072) owed to Amber Blue Properties Limited as at the balance sheet date, a company in which P Mattson and I Mattson are directors. Included within other debtors is an amount of £5,265 (2023: £121cr) owed to Marlborough Apartments Limited as at the balance sheet date, a company in which I Mattson is a director. Included in other debtors is an amount of £47,116 (2023: £57,075) due from Logios Consulting Ltd, a company in which P Mattson and I Mattson are directors.

Related party transactions

Included within creditors is an amount of £2,066 (2023: £1,548) owed to the directors as at the balance sheet date.

Included within creditors is an amount of £14,602 (2023: £18,072) owed to Amber Blue Properties Limited as at the balance sheet date, a company in which P Mattson and I Mattson are directors.

Included within other debtors is an amount of £5,265 (2023: £121cr) owed to Marlborough Apartments Limited as at the balance sheet date, a company in which I Mattson is a director.

Included in other debtors is an amount of £47,116 (2023: £57,075) due from Logios Consulting Ltd, a company in which P Mattson and I Mattson are directors.