REGISTERED NUMBER: 09825044 (England and Wales)

AMBERLEY HOLDINGS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

Mrs S E Davis

G N Davis

A J G Davis

S G Davis

REGISTERED OFFICE:

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

REGISTERED NUMBER:

09825044 (England and Wales)

ACCOUNTANTS:

Bessler Hendrie LLP

Chartered Accountants

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

FIXED ASSETS

Investment property

4

1,250,000

1,203,390

CURRENT ASSETS

Debtors

5

6,473

6,985

Cash at bank

29,659

52,724

36,132

59,709

CREDITORS

Amounts falling due within one year

6

(149,226

)

(86,150

)

NET CURRENT LIABILITIES

(113,094

)

(26,441

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,136,906

1,176,949

CREDITORS

Amounts falling due after more than one year

7

(462,174

)

(514,973

)

PROVISIONS FOR LIABILITIES

(68,850

)

(65,000

)

NET ASSETS

605,882

596,976

CAPITAL AND RESERVES

Called up share capital

950

950

Non-distributable reserve

9

302,643

281,625

Retained earnings

302,289

314,401

SHAREHOLDERS' FUNDS

605,882

596,976

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 December 2025 and were signed on its behalf by:

A J G Davis - Director

1.	STATUTORY INFORMATION

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

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 or 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 as modified by the change in fair value of certain assets.

Significant adjustments and estimation

The directors have made key assumptions in the determination of the fair value of the investment property. The valuation method is described further in the investment property note.

Turnover

Turnover represents rents receivable under operating leases from freehold investment property held, excluding Value Added Tax.

Rent free periods and other lease incentives offered to tenants are spread over the period of the lease.

Investment property

Investment property is initially measured at cost, including transaction costs. Subsequently investment property is measured at fair value at each reporting date, being equivalent to the open market value of the property. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit or loss account and is then transferred to non-distributable reserves on the balance sheet.

Financial instruments

Financial instruments are classified as basic or non-basic following the conditions in Section 11 and Section 12 of FRS 102. The company does not have any non-basic financial instruments measured at fair value through profit or loss. All financial assets and liabilities, basic financial instruments, are initially measured at transaction price (including transaction cost). All subsequent remeasurement of such financial assets and liabilities are recognised at amortised cost using the effective interest rate method.

Taxation

Current tax is the amount of corporation tax payable in respect of taxable profit for the year or prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the year end.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date. Timing differences are differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured at the average tax rates that are expected to apply in the periods in which timing differences are expected to reverse, based in tax rates and laws that have been enacted or substantially enacted by the balance sheet date. Deferred tax is measured on a non-discounted basis.

Non-distributable reserve

Investment property that is valued at fair value and any subsequent deferred tax on the valuation is transferred from the profit and loss account to the non-distributable reserve. Once a sale is recognised on the property the gains will be transferred out of the reserve and recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

1,203,390

Additions

16,992

Change in fair value

29,618

At 31 March 2025

1,250,000

NET BOOK VALUE

At 31 March 2025

1,250,000

At 31 March 2024

1,203,390

Fair value at 31 March 2025 is represented by:

£

Valuation in 2025

1,250,000

No formal valuation was undertaken during the year and the valuation is deemed by the directors to represent an appropriate fair value at the period end and to be equivalent to the open market value.

The company has granted a fixed charge over the investment property with a carrying value of £1,250,000 as security for the bank loans. See the secured debts note for further information.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

6,473

6,985

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans

59,076

55,077

Trade creditors

714

900

Other creditors

89,436

30,173

149,226

86,150

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

78,936

137,900

Other creditors

383,238

377,073

462,174

514,973

2025

2024

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

14,709

28,043

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

138,012

192,977

The bank loans above represent three loans secured by a fixed and floating charge and a negative pledge over all assets of the company.

-

One loan is repayable by April 2026 and interest is charged at a fixed rate of 5.38%.

-

Another loan is repayable by April 2027 and interest is charged at 4.05% per annum over the Bank's base rate.

-

The third loan is repayable by April 2031 and interest is charged at 4.05% per annum over the Bank's base rate.

All loans are repayable by instalments.

9.

RESERVES

Non-distributable

reserve

£

At 1 April 2024

281,625

Transfer - change in fair value in year

29,618

Transfer - deferred tax change in fair value

(8,600

)

At 31 March 2025

302,643

The non-distributable reserve represents fair value adjustments arising on the investment property which have previously been taken to the profit and loss account in the period they arose. The carrying value is after a provision has been made for deferred tax where appropriate.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Amberley Holdings Ltd for the year ended 31 March 2025 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Amberley Holdings Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Amberley Holdings Ltd and state those matters that we have agreed to state to the Board of Directors of Amberley Holdings Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Amberley Holdings Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Amberley Holdings Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Amberley Holdings Ltd. You consider that Amberley Holdings Ltd 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 financial statements of Amberley Holdings Ltd. 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 financial statements.

This report should not be regarded as suitable to be used or relied on by any other party wishing to acquire any rights against Bessler Hendrie LLP for any purpose or in any context. Any party, other than the Directors which obtain access to this report or a copy and chooses to rely on this report (or any part of it) will do so at its own risk.

Bessler Hendrie LLP

Chartered Accountants

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

24 December 2025