REGISTERED NUMBER: 05993779 (England and Wales)

AMBREY BAKER INDUSTRIAL SOLUTIONS LTD

PREVIOUSLY KNOWN AS

AMBREY BAKER

CONSTRUCTION LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

R J Baker

P C Waldeck

SECRETARY:

P C Waldeck

REGISTERED OFFICE:

Sellwood House

Sellwood Court

Enterprise Park

Sleaford

Lincolnshire

NG34 8GJ

REGISTERED NUMBER:

05993779 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

4 Henley Way

Doddington Road

Lincoln

Lincolnshire

LN6 3QR

FIXED ASSETS

Tangible assets

4

62,513

113,930

CURRENT ASSETS

Stocks

411,923

437,581

Debtors

5

599,377

1,211,207

Cash at bank and in hand

882,232

1,311,418

1,893,532

2,960,206

CREDITORS

Amounts falling due within one year

6

1,243,805

2,275,781

NET CURRENT ASSETS

649,727

684,425

TOTAL ASSETS LESS CURRENT LIABILITIES

712,240

798,355

CREDITORS

Amounts falling due after more than one year

7

-

(41,667

)

PROVISIONS FOR LIABILITIES

(12,939

)

(27,872

)

NET ASSETS

699,301

728,816

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

699,299

728,814

SHAREHOLDERS' FUNDS

699,301

728,816

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 29 September 2025 and were signed on its behalf by:

R J Baker - Director

P C Waldeck - Director

1.	STATUTORY INFORMATION

Ambrey Baker Industrial Solutions Ltd 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Contracts

When the outcome of a contract can be estimated reliably, contract costs and turnover are recognised by reference to percentage of contract completed at the statement of financial position date.

Where the outcome cannot be measured reliably, contract costs are recognised as an expense in the period in which they are incurred and contract turnover is recognised to the extent of costs incurred that it is probable will be recoverable.

When it is probable that contract costs will exceed the total contract turnover, the expected loss is recognised as an expense immediately, with a corresponding provision.

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 etc

-

33% on cost and 25% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received using the accrual model.

Work in progress and stock

Stock and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 income statement in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

283,292

Additions

24,404

Disposals

(98,620

)

At 31 May 2025

209,076

DEPRECIATION

At 1 June 2024

169,362

Charge for year

28,181

Eliminated on disposal

(50,980

)

At 31 May 2025

146,563

NET BOOK VALUE

At 31 May 2025

62,513

At 31 May 2024

113,930

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

509,007

1,144,980

Other debtors

90,370

66,227

599,377

1,211,207

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

41,667

45,455

Trade creditors

507,883

757,352

Taxation and social security

485,052

1,156,323

Other creditors

209,203

316,651

1,243,805

2,275,781

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

41,667

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

41,667

87,122

There are fixed and floating charges that cover all the property or undertaking of the company.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

2

2

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors have a directors loan accounts totalling £11,140 brought forward (2024: £4,140). During the year, the directors of the company borrowed £Nil (2024: £12,000) from the company and repaid £Nil (2024: £5,000). Interest of £276 was charged on the overdrawn balance. The balance at the end of the year totalled £11,416 overdrawn (2024: £11,140 overdrawn).