Amber Autos (Alfreton) Ltd

	Page
Company Information	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—7

Page 1

Page 2

Statement of Financial Position

As At 31 March 2025

Statement of Financial Position

Registered number: 11879335

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		20,857		37,177

			20,857		37,177
CURRENT ASSETS
Stocks	6	9,527		8,927
Debtors	7	59,793		33,811
Cash at bank and in hand		20,040		23,580

		89,360		66,318
Creditors: Amounts Falling Due Within One Year	8	(179,750 )		(191,074 )

NET CURRENT ASSETS (LIABILITIES)			(90,390 )		(124,756 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(69,533 )		(87,579 )

Creditors: Amounts Falling Due After More Than One Year	9		(36,330 )		(35,365 )

NET LIABILITIES			(105,863 )		(122,944 )

CAPITAL AND RESERVES
Called up share capital	11		1		1
Income Statement			(105,864 )		(122,945 )

SHAREHOLDERS' FUNDS			(105,863)		(122,944)

Page 2

Page 3

Amber Autos (Alfreton) Ltd

Statement of Financial Position (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Russel Montgomery

Director

12/12/2025

The notes on pages 4 to 7 form part of these financial statements.

Page 3

Page 4

Amber Autos (Alfreton) Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Amber Autos (Alfreton) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11879335 . The registered office is Unit 6a Monk Road, Alfreton, DE55 7RL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Going Concern Disclosure

The accounts have been prepared on a going concern basis. This may not be appropriate because the company had a balance sheet deficit of £105,863 at 31st March 2025 (2024 : £122,944). The company is therefore dependant on the continued support of the director. Should this support be withdrawn and the company be unable to continue trading, adjustments would have to be made to reduce the value of the assets to their net realisable value and to provide any further liabilities which may arise.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business.

Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill - 20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% straight line
Motor Vehicles	25% straight line
Fixtures & Fittings	15% straight line
Equipment	33% straight line

Page 4

Page 5

Amber Autos (Alfreton) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

2.7. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.8. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.

2.9. Debtors and creditors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 9)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	5,000

As at 31 March 2025	5,000

Amortisation
As at 1 April 2024	5,000

As at 31 March 2025	5,000

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

Page 5

Page 6

Amber Autos (Alfreton) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	122,969	20,317	6,770	3,044	153,100
Additions	-	1,500	142	1,079	2,721

As at 31 March 2025	122,969	21,817	6,912	4,123	155,821

Depreciation
As at 1 April 2024	93,145	16,604	3,867	2,307	115,923
Provided during the period	14,357	2,213	2,047	424	19,041

As at 31 March 2025	107,502	18,817	5,914	2,731	134,964

Net Book Value
As at 31 March 2025	15,467	3,000	998	1,392	20,857

As at 1 April 2024	29,824	3,713	2,903	737	37,177

6. Stocks

	2025	2024
	£	£
Stock	9,527	8,927

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	27,080	8,625
Other debtors	32,713	25,186

	59,793	33,811

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	6,954	6,954
Trade creditors	22,480	18,092
Bank loans and overdrafts	8,285	5,847
Other creditors	128,160	150,184
Taxation and social security	13,871	9,997

	179,750	191,074

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	5,178	10,378
Bank loans	31,152	24,987

	36,330	35,365

Page 6

Page 7

Amber Autos (Alfreton) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	6,954	6,954
Later than one year and not later than five years	5,178	10,378

	12,132	17,332

	12,132	17,332

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

12. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	-	2,163

	-	2,163

13. Directors Advances, Credits and Guarantees

At the balance sheet date, the directors were owed £122,195 (2024: £144,160) by the company.

Page 7

Director	Mr Russel Montgomery

Secretary	Miss Helen Dodd

Company Number	11879335

Registered Office	Unit 6a Monk Road
	Alfreton
	DE55 7RL

Accountants	Gregory Priestley & Stewart
	Chartered Accountants
	Alexandra House
	123 Priestsic Road
	Sutton In Ashfield
	Nottinghamshire
	NG17 4EA