AMCC HOLDINGS LTD


Directors	ASTOLFI, Alessandro, Dr
	MITCHESON, Paul David, Dr.


Registered Address	10 Osiers Road
	Wandsworth
	London
	SW18 1NL


Registered Number	08987726 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		595,676		608,454
			595,676		608,454
Current assets
Debtors		3,279		40,634
Current asset investments		55,000		55,000
Cash at bank and on hand		36,495		8,471
		94,774		104,105
Creditors amounts falling due within one year	4	(75,225)		(67,210)
Net current assets (liabilities)			19,549		36,895
Total assets less current liabilities			615,225		645,349
Creditors amounts falling due after one year			(376,642)		(387,270)
Provisions for liabilities			(43,320)		(43,320)
Net assets			195,263		214,759
Capital and reserves
Called up share capital			400		400
Profit and loss account			194,863		214,359
Shareholders' funds			195,263		214,759

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 22 December 2025, and are signed on its behalf by:

ASTOLFI, Alessandro, Dr
Director
Registered Company No. 08987726

AMCC HOLDINGS LTD

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Land and Buildings : 2%

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. Fixed asset investments include £45k equity shares in Muoverti Limited, a company incorporated in Great Britain. This investment represents <2% of the equity share capital. The additional £10k represents a convertible loan note issued by Muoverti Limited valued at the acquisition / cost price as at December 2021.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Fixed asset investments include £45k equity shares in Muoverti Limited, a company incorporated in Great Britain. This investment represents <2% of the equity share capital. The additional £10k represents a convertible loan note issued by Muoverti Limited valued at the acquisition / cost price as at December 2021.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		3

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 May 24	638,903
	At 30 April 25	638,903
	Depreciation and impairment
	At 01 May 24	30,449
	Charge for year	12,778
	At 30 April 25	43,227
	Net book value
	At 30 April 25	595,676
	At 30 April 24	608,454

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	7,914	5,236
Taxation and social security	32,473	12,135
Other creditors	31,000	46,000
Accrued liabilities and deferred income	3,838	3,839
Total	75,225	67,210


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.