REGISTERED NUMBER: 06849832 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

AMBER KITCHENS LTD

Page

Company Information

1

Report of the Directors

2

Statement of Income and Retained Earnings

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTORS:

S D TUNNICLIFFE

D S TUNNICLIFFE

J TUNNICLIFFE

MRS L E TUNNICLIFFE

SECRETARY:

MERLIN BUSINESS SERVICES UK LTD

REGISTERED OFFICE:

STAFFORDSHIRE KNOT

PINFOLD STREET

WEDNESBURY

WS10 8TE

REGISTERED NUMBER:

06849832 (England and Wales)

ACCOUNTANTS:

MERLIN ACCOUNTANCY & PAYROLE SERVICES LTD

STAFFORDSHIRE KNOT

PINFOLD STREET

WEDNESBURY

WS10 8TE

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

S D TUNNICLIFFE

D S TUNNICLIFFE

J TUNNICLIFFE

Other changes in directors holding office are as follows:

MRS L E TUNNICLIFFE - appointed 1 April 2024

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

S D TUNNICLIFFE - Director

1 November 2025

TURNOVER

559,461

641,191

Cost of sales

501,487

544,810

GROSS PROFIT

57,974

96,381

Administrative expenses

58,586

59,046

OPERATING (LOSS)/PROFIT

(612

)

37,335

Interest receivable and similar income

877

1,288

265

38,623

Interest payable and similar expenses

60

42

PROFIT BEFORE TAXATION

205

38,581

Tax on profit

39

1,310

PROFIT FOR THE FINANCIAL YEAR

166

37,271

Retained earnings at beginning of year

86,239

48,968

RETAINED EARNINGS AT END OF YEAR

86,405

86,239

FIXED ASSETS

Tangible assets

4

35,500

35,500

CURRENT ASSETS

Stocks

14,000

1,500

Cash at bank and in hand

56,298

101,129

70,298

102,629

CREDITORS

Amounts falling due within one year

5

19,391

51,888

NET CURRENT ASSETS

50,907

50,741

TOTAL ASSETS LESS CURRENT LIABILITIES

86,407

86,241

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

86,405

86,239

SHAREHOLDERS' FUNDS

86,407

86,241

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 1 November 2025 and were signed on its behalf by:

S D TUNNICLIFFE - Director

1.	STATUTORY INFORMATION

AMBER KITCHENS 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.

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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

41,500

DEPRECIATION

At 1 April 2024

and 31 March 2025

6,000

NET BOOK VALUE

At 31 March 2025

35,500

At 31 March 2024

35,500

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade creditors

(1

)

-

Tax

1,410

1,310

C.I.S. Tax

3,253

-

VAT

5,669

9,587

Directors' current accounts

5,605

37,626

Accrued expenses

3,455

3,365

19,391

51,888