Company registration number:
13225256
Amber22 Ltd
Unaudited filleted financial statements
06 November 2025
Amber22 Ltd
Contents
Statement of financial position
Notes to the financial statements
Amber22 Ltd
Statement of financial position
6 November 2025
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06/11/25 |
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31/03/25 |
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Note |
£ |
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£ |
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£ |
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£ |
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Current assets |
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Debtors |
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6 |
112,799 |
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112,799 |
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Cash at bank and in hand |
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6,884 |
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6,884 |
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_______ |
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_______ |
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119,683 |
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119,683 |
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Creditors: amounts falling due |
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within one year |
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7 |
(
600) |
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(
600) |
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_______ |
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_______ |
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Net current assets |
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119,083 |
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119,083 |
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_______ |
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_______ |
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Total assets less current liabilities |
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119,083 |
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119,083 |
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_______ |
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_______ |
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Net assets |
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119,083 |
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119,083 |
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_______ |
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_______ |
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Capital and reserves |
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Called up share capital |
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3 |
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3 |
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Profit and loss account |
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119,080 |
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119,080 |
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_______ |
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_______ |
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Shareholders funds |
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119,083 |
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119,083 |
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_______ |
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_______ |
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For the period ending 06 November 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 period 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
Period ended 6 November 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.
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:
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Freehold property |
- |
20 % |
straight line |
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Fittings fixtures and equipment |
- |
25 % |
reducing balance |
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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 period amounted to
2
(2025:
2
).
5.
Tangible assets
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Total |
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£ |
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Cost |
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At 1 April 2025 and 6 November 2025 |
- |
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_______ |
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Depreciation |
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At 1 April 2025 and 6 November 2025 |
- |
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_______ |
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Carrying amount |
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At 6 November 2025 |
- |
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_______ |
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At 31 March 2025 |
- |
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_______ |
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6.
Debtors
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06/11/25 |
31/03/25 |
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£ |
£ |
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Other debtors |
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112,799 |
112,799 |
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_______ |
_______ |
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7.
Creditors: amounts falling due within one year
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06/11/25 |
31/03/25 |
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£ |
£ |
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Other creditors |
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600 |
600 |
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_______ |
_______ |
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8.
Directors advances, credits and guarantees
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During the period the directors entered into the following advances and credits with the company: |
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Period ended 06/11/25 |
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Balance brought forward |
Advances /(credits) to the directors |
Amounts repaid |
Balance o/standing |
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£ |
£ |
£ |
£ |
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Mrs A Marshall |
112,799 |
- |
- |
112,799 |
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_______ |
_______ |
_______ |
_______ |
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Year ended 31/03/25 |
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Balance brought forward |
Advances /(credits) to the directors |
Amounts repaid |
Balance o/standing |
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£ |
£ |
£ |
£ |
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Mrs A Marshall |
43,460 |
115,307 |
(
45,968) |
112,799 |
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_______ |
_______ |
_______ |
_______ |
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