Company registration number 03620023 (England and Wales)
AMETHYST CONSULTANTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
AMETHYST CONSULTANTS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
AMETHYST CONSULTANTS LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
1,564
Investment property
4
-
0
1,050,000
-
0
1,051,564
Current assets
Debtors
5
302
1,051
Cash at bank and in hand
1,083,539
104,583
1,083,841
105,634
Creditors: amounts falling due within one year
6
(65,895)
(9,254)
Net current assets
1,017,946
96,380
Total assets less current liabilities
1,017,946
1,147,944
Provisions for liabilities
-
0
(51,232)
Net assets
1,017,946
1,096,712
Capital and reserves
Called up share capital
7,000
7,000
Revaluation reserve
7
-
0
546,006
Profit and loss reserves
1,010,946
543,706
Total equity
1,017,946
1,096,712
AMETHYST CONSULTANTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 2 -

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

T he 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 November 2025 and are signed on its behalf by:
Mr J B Murrish
Director
Company registration number 03620023 (England and Wales)
AMETHYST CONSULTANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

Amethyst Consultants Limited is a private company limited by shares incorporated in England and Wales. The registered office is St Andrews House, Yale Business Village, Ellice Way, Wrexham, Clwyd, LL13 7YL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

On disposal of revalued investment property, the cumulative revaluation surplus relating to that asset is transferred from the revaluation reserve to retained earnings and does not impact the profit or loss for the year.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

AMETHYST CONSULTANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Leases
As lessor

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
AMETHYST CONSULTANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2024
18,731
Disposals
(18,731)
At 31 August 2025
-
0
Depreciation and impairment
At 1 September 2024
17,167
Depreciation charged in the year
391
Eliminated in respect of disposals
(17,558)
At 31 August 2025
-
0
Carrying amount
At 31 August 2025
-
0
At 31 August 2024
1,564
4
Investment property
2025
£
Fair value
At 1 September 2024
1,050,000
Disposals
(1,050,000)
At 31 August 2025
-
0

The investment properties have been disposed of within the period.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1
1,051
Other debtors
301
-
0
302
1,051
AMETHYST CONSULTANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
62,755
6,016
Other creditors
3,140
3,238
65,895
9,254
7
Revaluation reserve
2025
2024
£
£
At the beginning of the year
546,006
546,006
Transfer to retained earnings
(546,006)
-
0
At the end of the year
-
0
546,006

At the balance sheet date, the company held no properties carried at revalued amounts, as the investment property previously revalued was disposed of during the year.

Following the disposal of the revalued investment property, the related revaluation surplus of £546,006 was transferred to retained earnings, in accordance with the accounting policy of the company.

8
Directors' transactions

The company operates a loan account with it's directors, the balance is included within other creditors. No interest is charged and the loan is repayable on demand.

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