Amber Electrical Systems Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06095489 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

AMBER ELECTRICAL SYSTEMS LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

2,594

3,632

CURRENT ASSETS

Debtors

5

114,547

47,140

Cash at bank

26,995

84,457

141,542

131,597

CREDITORS

Amounts falling due within one year

6

134,440

84,134

NET CURRENT ASSETS

7,102

47,463

TOTAL ASSETS LESS CURRENT
LIABILITIES

9,696

51,095

CREDITORS

Amounts falling due after more than
one year

7

(7,500

)

(17,500

)

PROVISIONS FOR LIABILITIES

(493

)

(901

)

NET ASSETS

1,703

32,694

CAPITAL AND RESERVES

Called up share capital

8

2

Retained earnings

1,701

32,692

SHAREHOLDERS' FUNDS

1,703

32,694

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.

All the members have consented to the preparation of an abridged Income Statement for the year ended 31st March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd December 2025 and were signed on its behalf by:

D J Rofe - Director

S Pugh - Director

1.	STATUTORY INFORMATION

Amber Electrical Systems Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06095489

Registered office:

The Foundry

9 Park Lane

Puckeridge

Ware

Hertfordshire

SG11 1RL

The presentation currency of the financial statements is the Pound Sterling (£).

2.	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 represents the total contracted works undertaken during the period, stated net of value added tax.

Tangible fixed assets

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

Plant and machinery

-

20% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Financial instruments

The company only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially as transaction value and subsequently measured at their settlement value. The company has no bank loans or other more complex financial instruments that require measurement at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Going concern

The going concern basis has been used for the preparation of these financial statements. The balance sheet shows net current assets with amounts being owed to the company by the directors. The going concern basis is applicable to the extent that the directors will repay the monies back to the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1st April 2024

and 31st March 2025

1,344

1,524

4,950

2,420

10,238

DEPRECIATION

At 1st April 2024

1,198

1,275

2,103

2,030

6,606

Charge for year

29

63

743

203

1,038

At 31st March 2025

1,227

1,338

2,846

2,233

7,644

NET BOOK VALUE

At 31st March 2025

117

186

2,104

187

2,594

At 31st March 2024

146

249

2,847

390

3,632

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

The debtors include loans made to the directors of £75,295 plus related s455 tax of £25,412 neither are thought to be recoverable within 12 months of the balance sheet date.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Bank loans and overdrafts

10,000

Trade creditors

27,748

22,407

Taxation

88,094

57,522

Social security and other taxes

(1,417

)

(12,138

)

VAT

7,265

-

Directors' current accounts

-

3,143

Accrued expenses

2,750

3,200

134,440

84,134

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

Bank loans - 1-2 years

7,500

10,000

Bank loans - 2-5 years

-

7,500

17,500

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

2

Ordinary

£1

2

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st March 2025 and 31st March 2024:

31.3.25

31.3.24

£

D J Rofe

Balance outstanding at start of year

-

Amounts advanced

41,728

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

41,728

-

S Pugh

Balance outstanding at start of year

-

Amounts advanced

33,566

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

33,566

-

10.	ULTIMATE CONTROLLING PARTY

The company is ultimately under the control of Mr D Rofe and Mr S Pugh.