A & M Projects Ltd 31/07/2025 iXBRL

Company registration number: 12101295

A & M Projects Ltd

Unaudited filleted financial statements

31 July 2025

A & M Projects Ltd

Contents

Directors and other information

Accountant's report

Statement of financial position

Notes to the financial statements

A & M Projects Ltd

Directors and other information


	Director	Mr John Ebbs


	Company number	12101295


	Registered office	749A Ormskirk Road
		Pemberton
		Wigan
		WN5 8AT


	Business address	749A Ormskirk road
		Pemberton
		Wigan
		WN5 8AT


	Accountant	Practical Business Solutions (NW) Limited
		749A Ormskirk Road
		Pemberton
		Wigan
		WN5 8AT

A & M Projects Ltd

Report to the director on the preparation of the

unaudited statutory financial statements of A & M Projects Ltd

Year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of A & M Projects Ltd for the year ended 31 July 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Chartered Institute of Management Accountants , I am subject to its ethical and other professional requirements which are detailed at www.cimaglobal.com.

This report is made solely to the director of A & M Projects Ltd, as a body, in accordance with the terms of my engagement letter. My work has been undertaken solely to prepare for your approval the financial statements of A & M Projects Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at www.cimaglobal.com. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than A & M Projects Ltd and its director as a body for my work or for this report.

It is your duty to ensure that A & M Projects 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 A & M Projects Ltd. You consider that A & M Projects Ltd is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of A & M Projects Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Practical Business Solutions (NW) Limited

Chartered Global Management Accounts

749A Ormskirk Road

Pemberton

Wigan

WN5 8AT

14 January 2026

A & M Projects Ltd

Statement of financial position

31 July 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	1,471		838
		_______		_______
			1,471		838

Current assets
Debtors	6	15,899		10,454
Cash at bank and in hand		156,768		125,474
		_______		_______
		172,667		135,928
Creditors: amounts falling due
within one year	7	( 30,468)		( 21,822)
		_______		_______
Net current assets			142,199		114,106
			_______		_______
Total assets less current liabilities			143,670		114,944


Provisions for liabilities			( 279)		( 159)

			_______		_______
Net assets			143,391		114,785
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			143,390		114,784
			_______		_______
Shareholders funds			143,391		114,785
			_______		_______

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

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 14 January 2026 , and are signed on behalf of the board by:

Mr John Ebbs

Director

Company registration number: 12101295

A & M Projects Ltd

Notes to the financial statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is A & M Projects Ltd, 749A Ormskirk Road, Pemberton, Wigan, WN5 8AT.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	20 %	reducing balance

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

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

4. Staff costs

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	12,570	12,570
Social security costs	334	479
	_______	_______
	12,904	13,049
	_______	_______

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 August 2024	1,577	1,577
Additions	857	857
	_______	_______
At 31 July 2025	2,434	2,434
	_______	_______
Depreciation
At 1 August 2024	739	739
Charge for the year	224	224
	_______	_______
At 31 July 2025	963	963
	_______	_______
Carrying amount
At 31 July 2025	1,471	1,471
	_______	_______
At 31 July 2024	838	838
	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	15,899	10,454
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	455	135
Corporation tax	14,316	15,503
Social security and other taxes	5,606	6,027
Other creditors	10,091	157
	_______	_______
	30,468	21,822
	_______	_______