REGISTERED NUMBER: 05310210 (England and Wales)

Financial Statements

for the Year Ended 31st March 2025

for

AMBER CARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

V Ricotta

F Ricotta

Mrs A Ricotta

SECRETARY:

Mrs E Ricotta

REGISTERED OFFICE:

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

REGISTERED NUMBER:

05310210 (England and Wales)

ACCOUNTANTS:

Attenboroughs (Accountants) Limited

Chartered Certified Accountants

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

FIXED ASSETS

Intangible assets

4

21,572

52,712

Tangible assets

5

219,496

152,546

241,068

205,258

CURRENT ASSETS

Debtors

6

1,173,484

813,066

Cash at bank and in hand

216,771

376,339

1,390,255

1,189,405

CREDITORS

Amounts falling due within one year

7

444,475

562,327

NET CURRENT ASSETS

945,780

627,078

TOTAL ASSETS LESS CURRENT LIABILITIES

1,186,848

832,336

CREDITORS

Amounts falling due after more than one year

8

(137,368

)

-

PROVISIONS FOR LIABILITIES

(54,874

)

(25,323

)

NET ASSETS

994,606

807,013

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

994,506

806,913

SHAREHOLDERS' FUNDS

994,606

807,013

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Board of Directors and authorised for issue on 7th August 2025 and were signed on its behalf by:

F Ricotta - Director

V Ricotta - Director

1.	STATUTORY INFORMATION

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

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Freehold property

-

2% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 70 (2024 - 66 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

622,989

AMORTISATION

At 1st April 2024

570,277

Amortisation for year

31,140

At 31st March 2025

601,417

NET BOOK VALUE

At 31st March 2025

21,572

At 31st March 2024

52,712

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1st April 2024

70,252

413,578

6,725

490,555

Additions

-

111,118

10,950

122,068

Disposals

-

-

(3,850

)

(3,850

)

At 31st March 2025

70,252

524,696

13,825

608,773

DEPRECIATION

At 1st April 2024

5,614

327,901

4,494

338,009

Charge for year

1,405

49,199

2,890

53,494

Eliminated on disposal

-

-

(2,226

)

(2,226

)

At 31st March 2025

7,019

377,100

5,158

389,277

NET BOOK VALUE

At 31st March 2025

63,233

147,596

8,667

219,496

At 31st March 2024

64,638

85,677

2,231

152,546

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

40,872

30,538

Other debtors

268

95

Related company - Amber Assets Ltd

722,106

522,138

Related company - Amber Buildings Ltd

97,441

13,855

Related company - Amber Developments (Bros) Ltd

290,793

225,240

Prepayments

22,004

21,200

1,173,484

813,066

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts (see note 9)

26,471

194,162

Trade creditors

80,485

101,140

Tax

58,698

121,549

Social security and other taxes

15,508

17,343

Other creditors

182,392

59,132

Directors' current accounts

-

67,021

Accruals and deferred income

78,941

-

Accrued expenses

1,980

1,980

444,475

562,327

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans (see note 9)

137,368

-

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

5,010

-

9.

LOANS

An analysis of the maturity of loans is given below:

31/3/25

31/3/24

£

£

Amounts falling due within one year or on demand:

Bank loans

26,471

194,162

Amounts falling due between one and two years:

Bank loans - 1-2 years

52,943

-

31/3/25

31/3/24

£

£

Amounts falling due between two and five years:

Bank loans - 2-5 years

79,415

-

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

5,010

-

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/3/24

value:

£

£

100

Ordinary

£1

100

100

11.	ULTIMATE CONTROLLING PARTY

Is under the control of the directors