AMSA Holdings Limited

AMSA Holdings Limited
Contents Page
For the year ended 29 September 2024

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

AMSA Holdings Limited Accountants' Report For the year ended 29 September 2024
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of AMSA Holdings Limited for the year ended 29 September 2024 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AMSA Holdings Limited for the year ended 29 September 2024 which comprise of the Income Statement, the Statement of Financial Position, and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of AMSA Holdings Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of AMSA Holdings Limited and state those matters that we have agreed to state to the Board of Directors of AMSA Holdings Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AMSA Holdings Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that AMSA Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of AMSA Holdings Limited . You consider that AMSA Holdings Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of AMSA Holdings Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 29 September 2024 .................................................... Pointon Young Chartered Accountants 5 Mansell Street Stratford upon Avon CV37 6NR 19 December 2025 1

AMSA Holdings Limited
Accountants' Report
For the year ended 29 September 2024

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of AMSA Holdings Limited for the year ended 29 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AMSA Holdings Limited for the year ended 29 September 2024 which comprise of the Income Statement, the Statement of Financial Position, and the related notes from the companys accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at
www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of AMSA Holdings Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of AMSA Holdings Limited and state those matters that we have agreed to state to the Board of Directors of AMSA Holdings Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AMSA Holdings Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that AMSA Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of AMSA Holdings Limited . You consider that AMSA Holdings Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of AMSA Holdings Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
29 September 2024

....................................................

Pointon Young
Chartered Accountants
5 Mansell Street
Stratford upon Avon
CV37 6NR
19 December 2025

1

AMSA Holdings Limited
Statement of Financial Position
As at 29 September 2024

	Notes	2024 £	2023 £
Fixed assets
Tangible fixed assets	3	899,644	470,820
Investments	4	0	386
		899,644	471,206
Current assets
Debtors		84,401	20,893
Cash at bank and in hand		747,421	12,498
		831,822	33,391
Creditors: amount falling due within one year		(135,055)	(115,002)
Net current assets		696,767	(81,611)

Total assets less current liabilities		1,596,411	389,595
Net assets		1,596,411	389,595

Capital and reserves
Called up share capital	5	1,000	1,000
Profit and loss account		1,595,411	388,595
Shareholders' funds		1,596,411	389,595

For the year ended 29 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

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 by the director on 19 December 2025 and were signed by:

-------------------------------
M A Aslam
Director

2

AMSA Holdings Limited
Notes to the Abridged Financial Statements
For the year ended 29 September 2024

General Information

AMSA Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 13230856, registration address 7 Emerson Avenue, Linthorpe, Middlesborough, North Yorkshire, TS5 7QW.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Rental income is recognised as it is earned, regardless of when cash is received, under the accruals basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	25% Reducing Balance
Computer Equipment	25% Straight Line

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees & directors Average number of employees during the year was 1 (2023 : 1).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Computer Equipment	Investment properties	Total
	£	£	£	£
At 01 October 2023	49,250	854	439,916	490,020
Additions	119,500	1,538	326,676	447,714
Disposals	(22,100)	-	-	(22,100)
At 29 September 2024	146,650	2,392	766,592	915,634
Depreciation
At 01 October 2023	19,183	17	-	19,200
Charge for year	7,517	277	-	7,794
On disposals	(11,004)	-	-	(11,004)
At 29 September 2024	15,696	294	-	15,990
Net book values
Closing balance as at 29 September 2024	130,954	2,098	766,592	899,644
Opening balance as at 01 October 2023	30,067	837	439,916	470,820

4.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 October 2023	386	386
Additions	-	-
Disposals	(386)	(386)
At 29 September 2024	-	-

5.

Share Capital

Allotted, called up and fully paid	2024 £		2023 £
1,000 Class A shares of £1.00 each	1,000		1,000
	1,000		1,000

3

Registered Number: 13230856
England and Wales
Abridged Accounts

for the year ended 29 September 2024
for
AMSA HOLDINGS LIMITED