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Registered number: 11690565 Amianto Operating Company Limited (A company limited by guarantee) Financial statements Information for filing with the registrar For the year ended 30 September 2025
Amianto Operating Company Limited (A company limited by guarantee) Registered number: 11690565 Balance Sheet As at 30 September 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 10,341 |  | 4,195 |
Cash at bank and in hand | 5 | 18,036 |  | 4,920 |
|  | 28,377 |  | 9,115 |
Creditors: amounts falling due within one year | 6 | (28,377) |  | (9,115) |
Net current assets |  |  | - |  | -
Total assets less current liabilities |  |  | - |  | -
Net assets |  |  | - |  | -
Capital and reserves |  |  |  |  |
|  |  | - |  | -
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
J Gleave | A O'Keefe
Director | Director
Date: 3 March 2026 | Date:3 March 2026
The notes on pages 2 to 5 form part of these financial statements. Page 1
Amianto Operating Company Limited (A company limited by guarantee) Notes to the Financial Statements For the year ended 30 September 2025
1. | General information
Amianto Operating Company Limited is a private company limited by guarantee and incorporated in England. The address of the registered office and principal place of business is Suite 15F, Manchester International Office Centre, Styal Road, Manchester, M22 5WB. The company's registered number is 11690565. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 2
Amianto Operating Company Limited (A company limited by guarantee) Notes to the Financial Statements For the year ended 30 September 2025 2.Accounting policies (continued)
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.7 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by associated undertakings | - | 4,195
| Other debtors | 10,341 | -
|  | 10,341 | 4,195
Page 3
Amianto Operating Company Limited (A company limited by guarantee) Notes to the Financial Statements For the year ended 30 September 2025
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 18,036 | 4,920
|  | 18,036 | 4,920
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to associated undertakings | 18,567 | -
| Other creditors | 1,880 | 1,880
| Accruals and deferred income | 7,930 | 7,235
|  | 28,377 | 9,115
7. | Company status
The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.
8. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £10,828 (2024 - £10,718). Contributions totalling £1,880 (2024 - £1,880) were payable to the fund at the balance sheet date and are included in creditors.
9. | Commitments under operating leases
| At 30 September 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 8,500 | 8,500
| Later than 1 year and not later than 5 years | 13,786 | 22,286
|  | 22,286 | 30,786
Page 4
Amianto Operating Company Limited (A company limited by guarantee) Notes to the Financial Statements For the year ended 30 September 2025
10. | Auditors' information
The auditors' report on the financial statements for the year ended 30 September 2025 was unqualified. The audit report was signed on 4 March 2026 by Anthony Woodings (Senior Statutory Auditor) on behalf of Hurst Accountants Limited.
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