Silverfin false false 30/09/2025 01/10/2024 30/09/2025 G C Austin 01/04/2016 J M Austin 06/07/2009 L C Austin 06/04/2015 C M Hayes 06/07/2009 N D Hickson 24/07/2012 S J Mills 16/01/2023 N B Waldron 16/01/2023 02 March 2026 The principal activity of the Company during the financial year was provision of engineering services. 06953770 2025-09-30 06953770 bus:Director1 2025-09-30 06953770 bus:Director2 2025-09-30 06953770 bus:Director3 2025-09-30 06953770 bus:Director4 2025-09-30 06953770 bus:Director5 2025-09-30 06953770 bus:Director6 2025-09-30 06953770 bus:Director7 2025-09-30 06953770 2024-09-30 06953770 core:CurrentFinancialInstruments 2025-09-30 06953770 core:CurrentFinancialInstruments 2024-09-30 06953770 core:Non-currentFinancialInstruments 2025-09-30 06953770 core:Non-currentFinancialInstruments 2024-09-30 06953770 core:ShareCapital 2025-09-30 06953770 core:ShareCapital 2024-09-30 06953770 core:RetainedEarningsAccumulatedLosses 2025-09-30 06953770 core:RetainedEarningsAccumulatedLosses 2024-09-30 06953770 core:PlantMachinery 2024-09-30 06953770 core:OfficeEquipment 2024-09-30 06953770 core:PlantMachinery 2025-09-30 06953770 core:OfficeEquipment 2025-09-30 06953770 core:CurrentFinancialInstruments core:Secured 2025-09-30 06953770 2024-10-01 2025-09-30 06953770 bus:FilletedAccounts 2024-10-01 2025-09-30 06953770 bus:SmallEntities 2024-10-01 2025-09-30 06953770 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 06953770 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 06953770 bus:Director1 2024-10-01 2025-09-30 06953770 bus:Director2 2024-10-01 2025-09-30 06953770 bus:Director3 2024-10-01 2025-09-30 06953770 bus:Director4 2024-10-01 2025-09-30 06953770 bus:Director5 2024-10-01 2025-09-30 06953770 bus:Director6 2024-10-01 2025-09-30 06953770 bus:Director7 2024-10-01 2025-09-30 06953770 core:PlantMachinery 2024-10-01 2025-09-30 06953770 core:OfficeEquipment core:BottomRangeValue 2024-10-01 2025-09-30 06953770 core:OfficeEquipment core:TopRangeValue 2024-10-01 2025-09-30 06953770 2023-10-01 2024-09-30 06953770 core:OfficeEquipment 2024-10-01 2025-09-30 06953770 core:Non-currentFinancialInstruments 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Company No: 06953770 (England and Wales)

# A & M DEFENCE & MARINE SERVICES LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

A & M DEFENCE & MARINE SERVICES LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

A & M DEFENCE & MARINE SERVICES LIMITED

## BALANCE SHEET

As at 30 September 2025
A & M DEFENCE & MARINE SERVICES LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 44,457 |  | 53,723
|  | 44,457 |  | 53,723
Current assets |  |  |  |
Stocks | 4 | 383,499 |  | 395,685
Debtors | 5 | 1,395,507 |  | 2,014,204
Cash at bank and in hand |  | 697,133 |  | 266,008
|  | 2,476,139 |  | 2,675,897
Creditors: amounts falling due within one year | 6 | ( 1,201,187) |  | ( 1,582,224)
Net current assets |  | 1,274,952 |  | 1,093,673
Total assets less current liabilities |  | 1,319,409 |  | 1,147,396
Creditors: amounts falling due after more than one year | 7 | ( 4,356) |  | ( 58,375)
Provision for liabilities |  | ( 9,784) |  | ( 11,808)
Net assets |  | 1,305,269 |  | 1,077,213
Capital and reserves |  |  |  |
Called-up share capital |  | 1,000 |  | 1,000
Profit and loss account |  | 1,304,269 |  | 1,076,213
Total shareholder's funds |  | 1,305,269 |  | 1,077,213

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of A & M Defence & Marine Services Limited (registered number: 06953770) were approved and authorised for issue by the Board of Directors on 02 March 2026. They were signed on its behalf by:

J M Austin Director |

A & M DEFENCE & MARINE SERVICES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
A & M DEFENCE & MARINE SERVICES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

A & M Defence & Marine Services Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 3 Old Barn Farm Road, Woolsbridge Industrial Estate, Three Legged Cross, Wimborne, BH21 6SP, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

##### Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 15 % reducing balance
Office equipment | 4 - 6.67 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 71 |  | 69

#### 3. Tangible assets

| Plant and machinery |  | Office equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 October 2024 | 228,317 |  | 94,456 |  | 322,773
At 30 September 2025 | 228,317 |  | 94,456 |  | 322,773
Accumulated depreciation |  |  |  |  |
At 01 October 2024 | 179,810 |  | 89,240 |  | 269,050
Charge for the financial year | 7,276 |  | 1,990 |  | 9,266
At 30 September 2025 | 187,086 |  | 91,230 |  | 278,316
Net book value |  |  |  |  |
At 30 September 2025 | 41,231 |  | 3,226 |  | 44,457
At 30 September 2024 | 48,507 |  | 5,216 |  | 53,723

#### 4. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 320,727 |  | 253,780
Work in progress | 62,772 |  | 141,905
| 383,499 |  | 395,685

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 1,285,491 |  | 1,938,851
Other debtors | 110,016 |  | 75,353
| 1,395,507 |  | 2,014,204

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans (secured) | 54,000 |  | 50,000
Trade creditors | 562,170 |  | 443,065
Taxation and social security | 175,801 |  | 271,756
Other creditors | 409,216 |  | 817,403
| 1,201,187 |  | 1,582,224

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans (secured) | 4,356 |  | 58,375

Bank loans are secured on the assets of the company by way of a fixed and floating charge.

#### 8. Financial commitments

Commitments

| 2025 |  | 2024
| £ |  | £
Total future minimum lease payments under non-cancellable operating leases | 779,139 |  | 287,670

#### 9. Ultimate controlling party

Parent Company:

Austin & Mclean Group Limited
3 Old Barn Farm Road, Woolsbridge Industrial Estate, Three Legged Cross, Wimborne, Dorset, England, BH21 6SP