REGISTERED NUMBER: 10704946 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

AMOB Machinery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K M Waite

T S Wood

REGISTERED OFFICE:

Unit 6B

Pilot Trade Centre

Pilot Drive

Coventry

CV3 4RS

REGISTERED NUMBER:

10704946 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

251,134

207,161

251,134

207,161

CURRENT ASSETS

Stocks

52,244

104,431

Debtors

6

690,642

61,458

Cash at bank

1,082,085

898,858

1,824,971

1,064,747

CREDITORS

Amounts falling due within one year

7

1,445,387

789,420

NET CURRENT ASSETS

379,584

275,327

TOTAL ASSETS LESS CURRENT LIABILITIES

630,718

482,488

CREDITORS

Amounts falling due after more than one year

8

(159,878

)

(107,761

)

PROVISIONS FOR LIABILITIES

(18,741

)

(23,899

)

NET ASSETS

452,099

350,828

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

451,999

350,728

452,099

350,828

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2025 and were signed on its behalf by:

T S Wood - Director

K M Waite - Director

1.	STATUTORY INFORMATION

AMOB Machinery 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

Straight line over 5 years

Plant and machinery

-

Straight line over 5 years

Fixtures and fittings

-

Straight line over 10 years

Motor vehicles

-

Straight line over 5 years

Computer equipment

-

Straight line over 4 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

4,275

AMORTISATION

At 1 April 2024

and 31 March 2025

4,275

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 April 2024

-

64,535

47,291

Additions

15,344

1,129

1,449

Disposals

-

-

-

At 31 March 2025

15,344

65,664

48,740

DEPRECIATION

At 1 April 2024

-

49,726

21,096

Charge for year

-

10,621

4,825

Eliminated on disposal

-

-

-

At 31 March 2025

-

60,347

25,921

NET BOOK VALUE

At 31 March 2025

15,344

5,317

22,819

At 31 March 2024

-

14,809

26,195

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

255,589

23,831

391,246

Additions

224,205

6,007

248,134

Disposals

(217,000

)

-

(217,000

)

At 31 March 2025

262,794

29,838

422,380

DEPRECIATION

At 1 April 2024

96,622

16,641

184,085

Charge for year

48,978

3,960

68,384

Eliminated on disposal

(81,223

)

-

(81,223

)

At 31 March 2025

64,377

20,601

171,246

NET BOOK VALUE

At 31 March 2025

198,417

9,237

251,134

At 31 March 2024

158,967

7,190

207,161

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

254,149

Additions

224,205

Disposals

(217,000

)

At 31 March 2025

261,354

DEPRECIATION

At 1 April 2024

95,278

Charge for year

48,882

Eliminated on disposal

(81,223

)

At 31 March 2025

62,937

NET BOOK VALUE

At 31 March 2025

198,417

At 31 March 2024

158,871

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

36,733

Amounts owed by group undertakings

603,205

-

Other debtors

87,437

24,725

690,642

61,458

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

44,913

33,857

Trade creditors

845,426

496,110

Taxation and social security

244,517

211,234

Other creditors

310,531

48,219

1,445,387

789,420

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

159,878

107,761

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Hire purchase contracts

204,791

141,618

The hire purchase creditor is secured on the asset purchased under the agreement.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 March 2025 and the period ended 31 March 2024:

31.3.25

31.3.24

£

£

T S Wood

Balance outstanding at start of year

583

(25

)

Amounts advanced

20,581

608

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

21,164

583

The above loans to the Director from the Company are charged at HMRC Official Rate of Interest and are repaid in full following the balance sheet date.

11.	ULTIMATE CONTROLLING PARTY

The Company is controlled by T S Wood and J P O D S Ferreira, by virtue of their shareholdings in TOPE Holdings Limited.