Amber22 Ltd 31/03/2025 iXBRL

Company registration number: 13225256

Amber22 Ltd

Unaudited filleted financial statements

31 March 2025

Amber22 Ltd

Contents

Accountants report

Statement of financial position

Notes to the financial statements

Amber22 Ltd

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Amber22 Ltd

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Amber22 Ltd for the year ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Amber22 Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Amber22 Ltd and state those matters that we have agreed to state to the board of directors of Amber22 Ltd as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Amber22 Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that Amber22 Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Amber22 Ltd. You consider that Amber22 Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Amber22 Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

H & M Ltd

Chartered Accountants

The Four Columns

Broughton Hall Business Park

Skipton

North Yorkshire

BD23 3AE

Amber22 Ltd

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	-		5,297
		_______		_______
			-		5,297

Current assets
Debtors	6	112,799		43,460
Cash at bank and in hand		6,884		138,081
		_______		_______
		119,683		181,541
Creditors: amounts falling due
within one year	7	( 600)		( 42,780)
		_______		_______
Net current assets			119,083		138,761
			_______		_______
Total assets less current liabilities			119,083		144,058

			_______		_______
Net assets			119,083		144,058
			_______		_______

Capital and reserves
Called up share capital			3		3
Profit and loss account			119,080		144,055
			_______		_______
Shareholders funds			119,083		144,058
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 06 November 2025 , and are signed on behalf of the board by:

Mrs A Marshall

Director

Company registration number: 13225256

Amber22 Ltd

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 4 Whistlestop Close, Mickleover, Derby, DE3 9DA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for the services rendered, net of discounts and Value Added Tax.Revenue from the provision of services is recognised in the period in which the services are provided when all of the following conditions are satisfied; the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the entity; the stage of completion of the transaction at the end of the reporting period can be measured reliably and the costs incurred and costs to complete the transaction can be measured reliably.

Taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.

Tangible assets

Tangible assets are initially recorded at cost and subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	20 %	straight line
Fittings fixtures and equipment	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method. Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Freehold property	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 April 2024	6,300	4,480	10,780
Disposals	( 6,300)	( 4,480)	( 10,780)
	_______	_______	_______
At 31 March 2025	-	-	-
	_______	_______	_______
Depreciation
At 1 April 2024	3,780	1,703	5,483
Disposals	( 3,780)	( 1,703)	( 5,483)
	_______	_______	_______
At 31 March 2025	-	-	-
	_______	_______	_______
Carrying amount
At 31 March 2025	-	-	-
	_______	_______	_______
At 31 March 2024	2,520	2,777	5,297
	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Other debtors	112,799	43,460
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	-	40,560
Other creditors	600	2,220
	_______	_______
	600	42,780
	_______	_______

8. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mrs A Marshall	43,460	115,307	( 45,968)	112,799
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mrs A Marshall	5,534	113,035	( 75,109)	43,460
		_______	_______	_______	_______