REGISTERED NUMBER: SC248302 (Scotland)

Financial Statements for the Year Ended 30 April 2025

for

AM Plus Accountancy Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr Narinder Kumar Aggarwal

REGISTERED OFFICE:

AM Plus Accountancy Ltd

C/O NKA Chartered Certified Accountants

4 Lynedoch Place

Glasgow

G3 6AB

REGISTERED NUMBER:

SC248302 (Scotland)

ACCOUNTANTS:

NKA Chartered Certified Accountants

4 Lynedoch Place

Glasgow

G3 6AB

FIXED ASSETS

Tangible assets

4

5,257

7,010

CURRENT ASSETS

Debtors

5

31,541

35,014

Cash at bank

553

1,763

32,094

36,777

CREDITORS

Amounts falling due within one year

6

43

4,574

NET CURRENT ASSETS

32,051

32,203

TOTAL ASSETS LESS CURRENT LIABILITIES

37,308

39,213

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

37,306

39,211

SHAREHOLDERS' FUNDS

37,308

39,213

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 January 2026 and were signed by:

Mr Narinder Kumar Aggarwal - Director

1.	STATUTORY INFORMATION

AM Plus Accountancy Ltd is a private company, limited by shares , registered in Scotland. 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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

and 30 April 2025

31,874

DEPRECIATION

At 1 May 2024

24,864

Charge for year

1,753

At 30 April 2025

26,617

NET BOOK VALUE

At 30 April 2025

5,257

At 30 April 2024

7,010

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

1,786

12,952

Amounts owed by group undertakings

29,755

5,525

Other debtors

-

16,537

31,541

35,014

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

-

1,120

Taxation and social security

43

6,439

Other creditors

-

(2,985

)

43

4,574