REGISTERED NUMBER: 03143499 (England and Wales)

AMCOAL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH JUNE 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

DIRECTOR:

Mrs A Davies

SECRETARY:

Mrs A Davies

REGISTERED OFFICE:

4 Orchard Close

Bronllys

Brecon

Wales

LD3 0LX

REGISTERED NUMBER:

03143499 (England and Wales)

ACCOUNTANTS:

Johns Jones & Lo Limited

Chartered Accountants & Registered Auditors

16 Lambourne Crescent

Cardiff Business Park

Llanishen

Cardiff

CF14 5GF

FIXED ASSETS

Tangible assets

4

54,293

54,293

CURRENT ASSETS

Debtors

5

8,511

8,511

Cash at bank

66

66

8,577

8,577

CREDITORS

Amounts falling due within one year

6

96,549

96,549

NET CURRENT LIABILITIES

(87,972

)

(87,972

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(33,679

)

(33,679

)

CAPITAL AND RESERVES

Called up share capital

7

7,000

7,000

Retained earnings

(40,679

)

(40,679

)

SHAREHOLDERS' FUNDS

(33,679

)

(33,679

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 1st November 2025 and were signed by:

Mrs A Davies - Director

1.	STATUTORY INFORMATION

Amcoal 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.

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.

These financial statements replace the original filed statements for this accounting period and are now the statutory accounts. These accounts are prepared as they were at the date of the original accounts.

Tangible fixed assets

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

Freehold land 0%

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 29th June 2024

and 28th June 2025

54,293

NET BOOK VALUE

At 28th June 2025

54,293

At 28th June 2024

54,293

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

8,511

8,511

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

14,907

14,907

Other creditors

81,642

81,642

96,549

96,549

Included within other creditors is £56,400 (2024: £56,400) which is a result of amounts loaned from Prof A Rogers to the company. Until December 2023, Prof. A Rogers was director of the company. There is no interest being charged on this loan and the amount is repayable upon demand.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

7,000

Ordinary share capital

£1

7,000

7,000

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the end of the financial year, the amount owing by the company to its director was £25,242 (2024: £25,242) as a result of loans advanced by Mrs A Davies. No interest is payable on this amount.