Company registration number 01894875 (England and Wales)
AMG Consultancy Services Limited
Annual report and financial statements
For the year ended 31 March 2025
AMG Consultancy Services Limited
Company information
Directors
Mr J R Trippett
Mrs S W Trippett
Ms R Simpson
(Appointed 17 April 2024)
Mr D J Mason
Secretary
Mr J R Trippett
Company number
01894875
Registered office
Rugby House
Brooms Road
Stone Business Park
Stone
Staffordshire
England
ST15 0SH
Auditor
DJH Audit Limited
The Glades
Festival Way
Festival Park
Stoke on Trent
Staffordshire
ST1 5SQ
AMG Consultancy Services Limited
Contents
Page
Strategic report
1 - 6
Directors' report
7 - 8
Independent auditor's report
9 - 12
Income statement
13
Statement of comprehensive income
14
Statement of financial position
15
Statement of changes in equity
16
Notes to the financial statements
17 - 29
AMG Consultancy Services Limited
Strategic report
For the year ended 31 March 2025
- 1 -

The directors present the strategic report for the year ended 31 March 2025.

The principal activity of AMG Consultancy Services Limited (AMG) during the year is the provision of NHS and Local Authority funded community services. The business holds contracts with more than 10 public commissioning authorities across a range of services including community nursing, reablement and primary care.

The Directors expect the Company to continue to grow next year with revenue expected from additional contracts that we have successfully tendered for.

The Company is ideally placed to further improve frontline care for service users by developing innovative services in partnership with NHS and Local Authorities and has a strong track record of service redesign and transformation.

The Company has a well-established central administrative service, training, human resources, payroll and financial support. The comprehensive range of support enables the development and growth of the organisation and enables it to deliver high quality services.

Review of the business

The Company aspires to be the provider of choice for commissioners who are seeking the highest calibre NHS and related social care services and as such the organisation has continued to invest significantly to make the business capable of adapting quickly to meet those needs. There has been an increase in turnover (£1.86m) and a corresponding expenditure increase too (£1.42m). As a result, the company has seen a increase in gross profit of £441k (3.0%).

As a result of the above, profit after taxation increased from £5.44m to £5.95 m.

During the year we have continued to focus on rebalancing the range of work undertaken within each Branch to ensure that there is an eclectic mix of contracts to provide sustainable work which ensures longevity, spend certainty within an agreed financial envelope.

The Company funds its growth and development projects through cash reserves. The company has no external third party borrowings.

The Company generates positive cash flow from existing services as a result of good cash collection and tight cost control, using these funds to invest in new and existing services to expand the business. The company took the decision during the year to continue to take advantage of certain macroeconomic issues (inflation and central bank action) by investing some funds in Fixed and Current Investments.

At the balance sheet date net assets have increased by £2.34 m from £16.64m to £18.9 8 m.

AMG Consultancy Services Limited
Strategic report (continued)
For the year ended 31 March 2025
- 2 -
Principal risks and uncertainties

Business Growth

The Directors ensure that the business has the capacity to respond to increases in service demands and to mobilise more than one large contract at a time. The Directors are satisfied that such matters are properly discussed by the senior management team and are adequately resourced.

Commissioning models and operating framework

Recent changes in the health and social care sector present as challenges and opportunities for the business. The commercial and political environment in which we operate is monitored by the senior management team. Having an awareness of the operating framework and appropriately responding to market changes within the sectors will mitigate the impact of any material risk.

Credit Risk

The Company ensures that Credit Checks are completed on all limited and non-limited companies prior to any new business relationship and any issues are escalated to the senior management team before work is scheduled. The senior management team are then in a position to open dialogue with the company to see if a business relationship can be formed.

Development and performance

The Directors have identified three key operational priorities for the year ending 31 March 2025, which are summarised below:

Priority 1: Delivering high quality and safe services which are outcome focused and evidence based.

The Company has continued to focus on improving the quality and safety of its services. The Company has continued to employ nursing staff to support care workers in the delivery of care to meet complex care needs and to deliver clinical effectiveness programmes. Working closely with NHS colleagues we have continued to deliver a rapid response and enablement service to ensure that medical fit Service users are able to be discharged without delay. The Company has monitored Service User satisfaction and consequently has made a number of improvements to the services throughout the year.

Priority 2: Providing services underpinned by a robust governance framework and quality assurance processes:

T he Company has enhanced its workforce to increase our clinical and care capability for rapid service mobilisation, development, and training. Investment in our IT infrastructure has enabled the company to utilise real time data to enhance the quality of the services provided. A robust auditing programme has enhanced the quality assurance processes across the entire organisation ensuring that lessons learnt and audit outcomes are immediately addressed.

Priority 3: Enhance the service delivery model and extend our reach to a wider national coverage

The Company has identified key areas of growth across the country to develop alongside current procurement opportunities. The growth and development will be supported by established teams in the Midlands and North Wales.

AMG Consultancy Services Limited
Strategic report (continued)
For the year ended 31 March 2025
- 3 -
Key performance indicators

The Company has a number of KPIs which are used to analyse current performance and assist with business development. Monthly KPIs are used to monitor financial and operational performance and are used to inform our business decisions. The KPIs include revenue growth, gross profit margin and cash management. They also include any contractual KPIs applicable to the services provided.

Financial KPIs: | 2025 | 2024
| % | %
Revenue growth/(decline) | 4.0 | 3.9
Gross profit margin | 30.8 | 31.1
| £ | £
Cash at bank and in hand | 8,616,831 | 3,907,313
Fixed and current investments | 10,171,074 | 10,051,041

Other performance indicators

The Company places a strong emphasis on providing the highest quality service under pinned by a comprehensive range of policies and procedures. Our approach to delivering safe and effective care is underpinned by evidence-based practice and a range of non-financial KPIs focused on compliance with regulatory standards and Service User experience.

Regulated by Care Quality Commission and Care Inspectorate Wales our branches were rated:

Branches | 2025 | 2024
Chester | Good | Good
Burton | Good | Good
Nottingham | Good | Good
Crewe | Requires improvement | Requires improvement
Lincoln | Good | Good
Wolverhampton Wrexham | Good Excellent | Good N/A
Stone | Good | Goo d

Since the year-end, the Crewe branch has been inspected by the CQC and has now received a 'Good' rating.

Additional quality audit measures have been introduced in 2024/25 to improve performance and compliance with regulatory standards across all branches. Staff have been recruited into new roles in the Crewe branch with specific responsibilities to improve the services provided.

Service User experience is key to the achievement of our strategic objectives. A number of metrics are used to assess Branch performance in meeting service user expectations. New systems of collating information have been introduced to measure satisfaction levels and demonstrate improvements.

AMG Consultancy Services Limited
Strategic report (continued)
For the year ended 31 March 2025
- 4 -
Promoting the success of the company

The individual Directors are aware and mindful of their duty under s.172(1) of the Companies Act 2006 to act in the way which they consider, in good faith, would be most likely to promote the success of AMG and in doing so have regard (amongst other matters) to the likely consequences of any decision in the long term, the interests of AMG care workers and staff, the need to foster the business relationships with commissioners, service users and others, the impact of AMG's operations on the community and the environment, the desirability of maintaining a reputation for high standards of business conduct and the need to act fairly.

The Directors recognise that difficult decisions must sometimes be taken which requires each Director to exercise independent judgment and apply reasonable care, skill and diligence in the decision-making process. In doing so, the Directors recognise their responsibilities to AMG's different, but mainly interrelated, stakeholder groups.

The Directors have determined the AMG key stakeholder groups to be: Commissioners (both Health and Social Care), Care Regulators England and Wales, the service user community, care workers and staff (together, the "Stakeholder Groups"). Each Stakeholder Group plays an important role in the ability of AMG to execute its strategy to deliver high quality services in accordance with our values.

AMG has processes in place to capture and consider the views of its Stakeholder Groups and share their views at relevant levels within the business, to ensure that regard is given to these views in decision- making processes.

Examples are provided below of typical methods of engagement with the Stakeholder Groups and how the Directors stay appraised of their views to inform their decision-making.

Engagement with care workers and staff employees

The Directors recognise that AMG care workers and staff are fundamental and core to our business and to the delivery of our strategic ambitions. The success of our business depends on attracting, retaining, and motivating our care workers and staff. From ensuring that we remain a responsible employer, from pay and benefits to our health, safety and workplace environment, the Directors factor the implications of their decisions on care workers and staff where relevant and feasible.

AMG employs various tools to seek and utilise the views of its people including via informal feedback, meeting forums, periodic opinion surveys and formal reporting through the governance framework. The Operations Director keeps the Directors directly informed as to people and culture matters. In 2024, the care workers and staff of each Branch participated in an online opinion survey, the results of which were shared with the Branches and actions were taken to improve the work life experience for all concerned. Feedback was given to the care workers and staff to ensure that the actions taken had the desired impact and this was subsequently monitored in later surveys.

Working in accordance with government guidelines, the additional safety measures introduced within the work environment to ensure care workers and staff remained safe during the COVID-19 pandemic were incorporated into our infection control measures. Additional PPE continues to be provided to keep care workers and service users safe within their own home. Although the changes made to the office environment to meet the statutory guidance were relaxed, heightened surveillance of staff sickness absences to monitor infections rates and to ensure that staff remained safe was continued.

AMG Consultancy Services Limited
Strategic report (continued)
For the year ended 31 March 2025
- 5 -

E ngagement with Suppliers, Customers and Others

Service User Community:

AMG prides itself on anticipating the needs of the people it cares for so it can deliver a high quality and safe service to its Service User. Various methods are utilised to understand Service User’s experience, including surveys, visits, complaints, and compliments. Views gathered from Service Users are reported, discussed and lessons learnt utilised at all levels of the performance and governance framework. In 2024 the Company further developed its online reporting system to maximise the time available for client interactions within commissioned parameters. It also provided assurance that the right care was given at the right time and to the right person. Real time monitoring enabled the branches to immediately address any concerns to enhance the care experience of Service Users.

Although the COVID-19 restrictions were relaxed, robust Infection control measures have remained in place for the care workers and staff. Provision of enhanced PPE and monitoring of infection rates has ensured that AMG has the workforce capability and capacity to meet the care needs of all Service Users. The utilisation of a capacity model for service delivery has ensured that AMG has remained a significant contributor to the NHS enablement pathway.

Commissioners:

T he Directors recognise the need to foster mutually beneficial relationships with a wide range of Health and Social Care commissioners. They ensure the Branch Managers have processes in place to engage and consult with commissioners on a regular basis to develop and maintain lasting and meaningful relationships. The Directors conduct regular strategic reviews with Local Authorities, ICBs and CHCs to understand their strategic agenda, key strategic initiatives and identify opportunities for business development.

Regulators:

The Branches proactively participate in periodic meetings and interactions with the regulators as appropriate to fully understand regulatory views and feedback, including full and active participation in thematic reviews and application of any resulting learnings to drive business improvements. The senior management operates a horizon-scanning process to ensure that upcoming regulatory change, consultations, guidance and "hot topics" are known and understood by the business, enabling any resulting internal actions to be taken.

Regulatory matters are reported, discussed, and actioned at all levels within the Company's governance framework. The Business Transformation Director reports regulatory matters and briefings into regulatory topics are held as and when required. This ensures that Directors are kept informed of regulatory views and matters to enable them to make decisions which are aligned with regulatory objectives and views. We continually review our quality audit process which resulted in changes to reflect the approach that regulators took during inspection providing feedback on the key lines of enquiry. Outcomes of inspection and audits were shared with the other branches. Improvement plans were agreed and monitored via performance management and governance. This ensured that lessons learnt were applied, enabling other branches to successfully achieve a good rating at inspection.

As members of the CQC oversight group, regular meetings are held with the CQC oversight team which has the responsibility of ensuring AMG remain financially viable and have good governance structures in place to provide services of high quality and which are safe. AMG is considered to be low risk in all areas.

Environment and social responsibility:

As part of AMG's environment and social responsibility, the Company actively engages in strengthening its local community, while operating its business with a meaningful environmental commitment. For example, the Company participates in local network groups to better understand what matters to those in its community and how the Company can utilise its expertise and support to add value. In 2024, social responsibility and sustainability matters were discussed at Board meetings which were informed by both internal briefings and emerging regulatory views, particularly relating to climate change considerations.

AMG Consultancy Services Limited
Strategic report (continued)
For the year ended 31 March 2025
- 6 -

As members of the CQC oversight group, regular meetings are held with the CQC oversight team which has the responsibility of ensuring AMG remain financially viable and have good governance structures in place to provide services of high quality and which are safe. AMG is considered to be low risk in all areas.

Environment and social responsibility:

As part of AMG's environment and social responsibility, the Company actively engages in strengthening its local community, while operating its business with a meaningful environmental commitment. For example, the Company participates in local network groups to better understand what matters to those in its community and how the Company can utilise its expertise and support to add value. In 202 3, social responsibility and sustainability matters were discussed at Board meetings which were informed by both internal briefings and emerging regulatory views, particularly relating to climate change considerations.

On behalf of the board

Mr J R Trippett
Director
5 September 2025
AMG Consultancy Services Limited
Directors' report
For the year ended 31 March 2025
- 7 -

The directors present their annual report and financial statements for the year ended 31 March 2025.

Principal activities

The principal activity of the company continued to be that of the operation of a nursing and care agency and the provision of consultancy services in respect of medico-legal claims.

Results and dividends

The results for the year are set out on page 13.

Ordinary dividends were paid amounting to £3,616,100 (2024 - £3,300,000). The directors do not recommend payment of a final dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr J R Trippett
Mr G Taylor
(Resigned 28 June 2024)
Mrs S W Trippett
Ms R Simpson
(Appointed 17 April 2024)
Mr D J Mason
Disabled persons

Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within the company continues and that the appropriate training is arranged. It is the policy of the company that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees.

Employee involvement

The company's policy is to consult and discuss with employees, through unions, staff councils and at meetings, matters likely to affect employees' interests.

Information about matters of concern to employees is given through information bulletins and reports which seek to achieve a common awareness on the part of all employees of the financial and economic factors affecting the company's performance.

Energy and carbon report

The company has taken advantage of the available exemption not to disclose energy and carbon reporting in accordance with the Environmental Reporting Guidelines. This information is included in the group directors report of AMG Care Services Group Limited.

Statement of directors' responsibilities

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

AMG Consultancy Services Limited
Directors' report (continued)
For the year ended 31 March 2025
- 8 -

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Strategic report

The company has chosen in accordance with Companies Act 2006, s. 414C(11) to set out in the company's strategic report information required by Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Sch. 7 to be contained in the directors' report.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

On behalf of the board
Mr J R Trippett
Director
5 September 2025
AMG Consultancy Services Limited
Independent auditor's report
To the member of AMG Consultancy Services Limited
- 9 -
Opinion

We have audited the financial statements of AMG Consultancy Services Limited (the 'company') for the year ended 31 March 2025 which comprise the income statement, the statement of comprehensive income, the statement of financial position, the statement of changes in equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

AMG Consultancy Services Limited
Independent auditor's report (continued)
To the member of AMG Consultancy Services Limited
- 10 -

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with directors and other management;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including legislation such as the Companies Act 2006, taxation legislation, data protection, employment, health and safety legislation and CQC regulations; and

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and reviewing expenditure on legal & professional services.

AMG Consultancy Services Limited
Independent auditor's report (continued)
To the member of AMG Consultancy Services Limited
- 11 -

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries posted during the period and at the period end to identify unusual transactions; and

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- enquiring of management as to actual and potential litigation and claims;

- reviewing correspondence and inspection reports for the company from the CQC and where no new reports had been issued during the period, reviewing the record held by the CQC to ensure there have been no changes along with the results of internal audits carried out;

- confirming for a sample of relevant employees that DBS procedures were followed; and

- reviewing legal and professional fees incurred during the period to identify any potential indications of non-compliance with laws and regulations.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

AMG Consultancy Services Limited
Independent auditor's report (continued)
To the member of AMG Consultancy Services Limited
- 12 -

Use of our report

This report is made solely to the company's member in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's member those matters we are required to state to the member in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's member, for our audit work, for this report, or for the opinions we have formed.

Nicola Johnson (Senior Statutory Auditor)
For and on behalf of DJH Audit Limited, Statutory Auditor
Accountants
The Glades
Festival Way
Festival Park
Stoke on Trent
Staffordshire
ST1 5SQ
6 October 2025
AMG Consultancy Services Limited
Income statement
For the year ended 31 March 2025
- 13 -
2025
2024
Notes
£
£
Turnover
3
48,611,801
46,750,769
Cost of sales
(33,628,811)
(32,209,053)
Gross profit
14,982,990
14,541,716
Administrative expenses
(7,668,705)
(7,543,219)
Other operating income
1,142
1,150
Operating profit
4
7,315,427
6,999,647
Interest receivable and similar income
8
568,612
254,050
Interest payable and similar expenses
9
(2,650)
(5,792)
Profit before taxation
7,881,389
7,247,905
Tax on profit
10
(1,930,433)
(1,810,554)
Profit for the financial year
5,950,956
5,437,351
AMG Consultancy Services Limited
Statement of comprehensive income
For the year ended 31 March 2025
- 14 -
2025
2024
£
£
Profit for the year
5,950,956
5,437,351
Other comprehensive income
-
-
Total comprehensive income for the year
5,950,956
5,437,351
AMG Consultancy Services Limited
Statement of financial position
As at 31 March 2025
- 15 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
12
209,637
262,046
Tangible assets
13
220,477
165,110
Investments
14
6,544,729
10,051,041
6,974,843
10,478,197
Current assets
Debtors
16
6,074,407
7,055,900
Investments
17
3,626,345
-
0
Cash at bank and in hand
8,616,831
3,907,313
18,317,583
10,963,213
Creditors: amounts falling due within one year
18
(6,264,137)
(4,724,877)
Net current assets
12,053,446
6,238,336
Total assets less current liabilities
19,028,289
16,716,533
Provisions for liabilities
Deferred tax liability
19
51,000
74,100
(51,000)
(74,100)
Net assets
18,977,289
16,642,433
Capital and reserves
Called up share capital
21
1,000
1,000
Profit and loss reserves
22
18,976,289
16,641,433
Total equity
18,977,289
16,642,433
The financial statements were approved by the board of directors and authorised for issue on 5 September 2025 and are signed on its behalf by:
Mr J R Trippett
Director
Company registration number 01894875 (England and Wales)
AMG Consultancy Services Limited
Statement of changes in equity
For the year ended 31 March 2025
- 16 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 April 2023
1,000
14,504,082
14,505,082
Year ended 31 March 2024:
Profit and total comprehensive income
-
5,437,351
5,437,351
Dividends
11
-
(3,300,000)
(3,300,000)
Balance at 31 March 2024
1,000
16,641,433
16,642,433
Year ended 31 March 2025:
Profit and total comprehensive income
-
5,950,956
5,950,956
Dividends
11
-
(3,616,100)
(3,616,100)
Balance at 31 March 2025
1,000
18,976,289
18,977,289
AMG Consultancy Services Limited
Notes to the financial statements
For the year ended 31 March 2025
- 17 -
1
Accounting policies
Company information

AMG Consultancy Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is Rugby House, Brooms Road, Stone Business Park, Stone, Staffordshire, England, ST15 0SH.

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.

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. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of AMG Care Services Group Limited as at 31 March 2025. These consolidated financial statements are available from its registered office, Rugby House, Brooms Road, Stone Business Park, Stone, Staffordshire, ST15 0SH.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts and settlement discounts.

Revenue from contracts for the provision of professional services is recognised once the work completed, costs incurred and costs to complete can be estimated reliably. Revenue is measured for agency work based on the number of visits at the contracted rates. Legal work revenue is measured based on agreed quotes for the work to be completed. For both revenue streams, revenue is recognised once the work has been completed.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

AMG Consultancy Services Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
1
Accounting policies
(Continued)
- 18 -

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

Software
12.5% on cost
1.5
Tangible fixed assets

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

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

Leasehold improvements
15% on reducing balance
Plant and machinery
33.33% on cost
Fixtures and fittings
20% on cost

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.

1.6
Fixed asset investments

Fixed asset investments in the company relate to cash transferred into fixed term deposit accounts that cannot be accessed for over 12 months from the initial deposit. The investments include any interest accrued on the balances to the year-end date and are held at fair value.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Recoverable amount is the higher of fair value less costs to sell and value in use.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and cash at bank.

1.9
Financial instruments

The company has elected to apply the provisions Section 1 1 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

AMG Consultancy Services Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
1
Accounting policies
(Continued)
- 19 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Current asset investments are a basic financial instrument held at cost. Current asset investments relate to cash transferred into fixed term deposit accounts that cannot be accessed for over 3 months, but can be accessed within 12 months, from the initial deposit.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

AMG Consultancy Services Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
1
Accounting policies
(Continued)
- 20 -
Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement 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.

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 income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14

Leasing commitments

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

AMG Consultancy Services Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
- 21 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The directors consider that there are no key estimates or assumptions used in preparing the financial statements.

Key sources of critical judgements

The directors consider that there are no critical judgements used in preparing the financial statements.

3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Agency
47,034,817
45,274,336
Legal
1,576,984
1,476,433
48,611,801
46,750,769
2025
2024
£
£
Other revenue
Interest income
568,612
254,050
4
Operating profit
2025
2024
Operating profit for the year is stated after charging:
£
£
Depreciation of owned tangible fixed assets
59,180
42,982
Amortisation of intangible assets
52,409
52,409
Operating lease charges
415,350
377,616
AMG Consultancy Services Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
- 22 -
5
Auditor's remuneration
2025
2024
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the company
23,100
21,750
For other services
Taxation compliance services
770
725
All other non-audit services
8,850
8,545
9,620
9,270
6
Employees

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

2025
2024
Number
Number
Directors
4
3
Head office / accounts staff
144
144
Carers and nurses
1,075
1,093
Total
1,223
1,240

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
34,583,941
33,252,126
Social security costs
3,195,116
2,970,842
Pension costs
777,476
754,043
38,556,533
36,977,011
7
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
960,669
735,615
Company pension contributions to defined contribution schemes
22,171
21,918
982,840
757,533
AMG Consultancy Services Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
7
Directors' remuneration
(Continued)
- 23 -

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 2 (2024 - 2).

Remuneration disclosed above include the following amounts paid to the highest paid director:
2025
2024
£
£
Remuneration for qualifying services
535,580
625,480
Company pension contributions to defined contribution schemes
10,189
20,931
8
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
459,066
233,588
Other interest income
109,546
20,462
Total income
568,612
254,050
9
Interest payable and similar expenses
2025
2024
£
£
Other interest
2,650
5,792
10
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
1,950,890
1,840,891
Adjustments in respect of prior periods
2,643
(26,737)
Total current tax
1,953,533
1,814,154
Deferred tax
Origination and reversal of timing differences
(23,100)
(3,600)
Total tax charge
1,930,433
1,810,554
AMG Consultancy Services Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
10
Taxation
(Continued)
- 24 -

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
7,881,389
7,247,905
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
1,970,347
1,811,976
Tax effect of expenses that are not deductible in determining taxable profit
13,102
12,209
Group relief
(62)
(68)
Depreciation on assets not qualifying for tax allowances
2,286
2,689
Deferred tax not provided for in prior period
(37,411)
-
0
Corporation tax underprovided for
(20,472)
-
0
Corporation under/(over) provided for in prior period
2,643
(26,737)
Deferred tax over provided for
-
0
10,485
Taxation charge for the year
1,930,433
1,810,554
11
Dividends
2025
2024
£
£
Interim paid
3,616,100
3,300,000
12
Intangible fixed assets
Software
£
Cost
At 1 April 2024 and 31 March 2025
488,869
Amortisation and impairment
At 1 April 2024
226,823
Amortisation charged for the year
52,409
At 31 March 2025
279,232
Carrying amount
At 31 March 2025
209,637
At 31 March 2024
262,046
AMG Consultancy Services Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
12
Intangible fixed assets
(Continued)
- 25 -
13
Tangible fixed assets
Leasehold improvements
Plant and machinery
Fixtures and fittings
Total
£
£
£
£
Cost
At 1 April 2024
228,006
79,948
69,486
377,440
Additions
79,083
22,336
13,128
114,547
Disposals
-
0
(12,794)
(8,295)
(21,089)
At 31 March 2025
307,089
89,490
74,319
470,898
Depreciation and impairment
At 1 April 2024
99,169
49,389
63,772
212,330
Depreciation charged in the year
31,188
23,252
4,740
59,180
Eliminated in respect of disposals
-
0
(12,794)
(8,295)
(21,089)
At 31 March 2025
130,357
59,847
60,217
250,421
Carrying amount
At 31 March 2025
176,732
29,643
14,102
220,477
At 31 March 2024
128,837
30,559
5,714
165,110
14
Fixed asset investments
2025
2024
£
£
Unlisted investments
6,544,729
10,051,041
AMG Consultancy Services Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
14
Fixed asset investments
(Continued)
- 26 -
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 April 2024
10,051,041
Interest earned
405,161
Interest realised
(411,473)
Disposals
(3,500,000)
At 31 March 2025
6,544,729
Carrying amount
At 31 March 2025
6,544,729
At 31 March 2024
10,051,041
15
Financial instruments
2025
2024
£
£
Carrying amount of financial assets include:
Instruments measured at fair value through profit or loss
6,544,729
10,051,041
16
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,295,888
4,053,109
Other debtors
638,886
304,613
Prepayments and accrued income
2,139,633
2,534,400
6,074,407
6,892,122
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
-
0
163,778
Total debtors
6,074,407
7,055,900
AMG Consultancy Services Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
- 27 -
17
Current asset investments
2025
2024
£
£
Unlisted investments
3,626,345
-
0
18
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
19,476
12,325
Amounts owed to group undertakings
125,796
125,796
Corporation tax
820,412
972,918
Other taxation and social security
1,069,447
952,272
Other creditors
2,236,051
942,783
Accruals and deferred income
1,992,955
1,718,783
6,264,137
4,724,877

Amounts owed to group undertakings are secured by an all assets debenture.

19
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
63,100
77,507
Pension creditor
(12,100)
(3,407)
51,000
74,100
2025
Movements in the year:
£
Liability at 1 April 2024
74,100
Credit to profit or loss
(23,100)
Liability at 31 March 2025
51,000
AMG Consultancy Services Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
- 28 -
20
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
777,476
754,043

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions totalling £118,169 (2024 - £141,927) were payable to the fund at the balance sheet date and are included in creditors.

21
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,000
1,000
1,000
1,000

Each ordinary share has full voting rights, full dividend rights, is non-redeemable and has no right to participate in a distribution of capital, except on winding up.

22
Profit and loss reserves

Profit and loss reserves represents the accumulated profits less accumulated losses and distributions up to the reporting date. This is a distributable reserve.

23
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within 1 year
331,353
365,937
Years 2-5
673,071
859,569
After 5 years
-
0
13,600
1,004,424
1,239,106
24
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

AMG Consultancy Services Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
24
Related party transactions
(Continued)
- 29 -

Directors' loan account

At the balance sheet date the company owed £65,204 (2024 - £44,577) to the directors.

Other transactions with related parties

During the year the company paid rent to a directors pension scheme of £116,352 (2024 - £112,926).

At the year end, amounts due to this directors pension scheme totalled £8,466 (2024 - £7,404).

During the year the company also paid a total of £176,592 (2024 - £176,046) to close family members of key management personnel.

Loans to related parties

At the year end, total amounts owing from a related party company in respect of a loan were £119,100 (2024 - £119,100).

Advances of £nil (2024 - £19,000) were made to this company in the year and no repayments of amounts for this loan have been made during the year. No interest has been charged on this loan.

The company has previously made loans to the Directors' pension scheme. At the year end, amounts owing from the Directors' pension scheme to the company totalled £456,968 (2024 - £347,442).

Interest is being charged on the loan to the Directors' pension scheme of 3% plus the base rate of interest. Interest income in relation to this loan during the year totalled £109,546 (2024 - £20,462).

These loans to related parties are presented in debtors.

25
Ultimate controlling party

As at the balance sheet date, Mr J R Trippett and Mrs S Trippett, the directors, controlled the company jointly as a result of holding 91% of the issued share capital of the ultimate parent company, AMG Care Services Group Limited.

26
Ultimate parent company

The company is a 100% owned subsidiary of AMG Care Services Group Limited, which is the ultimate parent company. The ultimate parent company prepares consolidated financial statements as at 31 March 2025 and these financial statements may be obtained from Rugby House, Brooms Road, Stone Business Park, Stone, Staffordshire, ST15 0SH.

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