REGISTERED NUMBER: 00591108 (England and Wales)

Amos Hill Developments Limited

Unaudited Financial Statements for the Year Ended 31st March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms S J Massey

L E Reader

REGISTERED OFFICE:

33 South Street

Newport

Isle of Wight

PO30 1JE

REGISTERED NUMBER:

00591108 (England and Wales)

ACCOUNTANTS:

Palmer Gray LLP

2 & 3 The Barns

Longham Farm Close

Ferndown

Dorset

BH22 9DE

FIXED ASSETS

Tangible assets

3

51,208

4,384

CURRENT ASSETS

Stocks

97,192

162,997

Debtors

4

34,024

34,734

Cash at bank and in hand

27,085

46,242

158,301

243,973

CREDITORS

Amounts falling due within one year

5

115,453

121,475

NET CURRENT ASSETS

42,848

122,498

TOTAL ASSETS LESS CURRENT LIABILITIES

94,056

126,882

CREDITORS

Amounts falling due after more than one year

6

39,185

56,250

CAPITAL AND RESERVES

Called up share capital

8

31,667

1,667

Retained earnings

23,204

68,965

SHAREHOLDERS' FUNDS

54,871

70,632

94,056

126,882

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Profit and Loss Account and Statement of Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th December 2025 and were signed on its behalf by:

L E Reader - Director

1.	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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 Profit and Loss Account and Statement of 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

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 11 ) .

3.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2024

4,608

55,687

60,295

Additions

34,106

14,011

48,117

Disposals

-

(1,100

)

(1,100

)

At 31st March 2025

38,714

68,598

107,312

DEPRECIATION

At 1st April 2024

4,608

51,303

55,911

Charge for year

-

1,293

1,293

Eliminated on disposal

-

(1,100

)

(1,100

)

At 31st March 2025

4,608

51,496

56,104

NET BOOK VALUE

At 31st March 2025

34,106

17,102

51,208

At 31st March 2024

-

4,384

4,384

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

20,719

22,264

Other debtors

13,305

12,470

34,024

34,734

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

25,000

25,000

Hire purchase contracts

3,492

-

Trade creditors

56,137

69,872

Taxation and social security

21,929

17,229

Other creditors

8,895

9,374

115,453

121,475

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

31,250

56,250

Hire purchase contracts

7,935

-

39,185

56,250

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

56,250

81,250

Hire purchase contracts

11,427

-

67,677

81,250

The bank loan is secured by a fixed and floating charge over the assets of the company.

The hire purchase liability is secured against the assets being purchased.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

3,166,650

Ordinary

£0.01

31,667

1,667

3,000,000 Ordinary shares of £0.01 each were allotted and fully paid for cash at par during the year.