10157188 false ENGINEERING 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/2024-09-30 http://www.companieshouse.gov.uk/pt:PlantMachinery 2024-09-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-09-30 http://www.companieshouse.gov.uk/cd:Director1 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/pt:PlantMachinery 2025-09-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-09-30 http://www.companieshouse.gov.uk/cd:Director2 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2024-09-30 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2024-09-30 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2025-09-30 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2025-09-30 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass2 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass3 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass4 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass5 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-09-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-09-30 http://www.companieshouse.gov.uk/2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/2024-09-30 http://www.companieshouse.gov.uk/cd:FRS102 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/2025-09-30 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 10157188
AM MACHINING LTD
ACCOUNTS
FOR THE YEAR ENDED 30/09/2025
Prepared By:
VICTOR STEWART

AM MACHINING LTD

ACCOUNTS
FOR THE YEAR ENDED 30/09/2025
DIRECTORS
MR M SELWAY
MR A BUTCHER
REGISTERED OFFICE
UNIT 3E1
SHARLANDS ROAD INDUSTRIAL PARK
FAREHAM
PO14 1RD
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 10157188
ACCOUNTANTS
VICTOR STEWART

AM MACHINING LTD

ACCOUNTS
FOR THE YEAR ENDED 30/09/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

AM MACHINING LTD

BALANCE SHEET AT 30/09/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 2 |  |  |  | 96,978 |  |  |  | 146,120
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 7,500 |  |  |  | 18,000 |  |
Debtors |  | 4 |  | 81,053 |  |  |  | 82,933 |  |
Cash at bank and in hand |  |  |  | 37,741 |  |  |  | 30,853 |  |
|  |  |  | 126,294 |  |  |  | 131,786 |  |
CREDITORS: Amounts falling due within one year |  | 5 |  | 178,633 |  |  |  | 170,496 |  |
NET CURRENT LIABILITIES |  |  |  |  |  | (52,339) |  |  |  | (38,710)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 44,639 |  |  |  | 107,410
CREDITORS: Amounts falling due after more than one year |  | 6 |  |  |  | 44,543 |  |  |  | 50,014
NET ASSETS |  |  |  |  |  | 96 |  |  |  | 57,396
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 8 |  |  |  | 104 |  |  |  | 102
Profit and loss account |  |  |  |  |  | (8) |  |  |  | 57,294
SHAREHOLDERS' FUNDS |  |  |  |  |  | 96 |  |  |  | 57,396
For the year ending 30/09/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 20/02/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
MR M SELWAY |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

AM MACHINING LTD

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/09/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery |  | reducing balance 25 %
Fixtures and Fittings |  | reducing balance 15%
Equipment |  | reducing balance 10%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

AM MACHINING LTD

2. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |
|  | Plant and |  | Fixtures |  |  |  |
|  | Machinery |  | and Fittings |  | Equipment |  | Total
|  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |
At 01/10/2024 |  | 339,261 |  | - |  | 8,359 |  | 347,620
Additions |  | 2,000 |  | 5,528 |  | 312 |  | 7,840
Disposals |  | (149,200) |  | - |  | - |  | (149,200)
At 30/09/2025 |  | 192,061 |  | 5,528 |  | 8,671 |  | 206,260
Depreciation |  |  |  |  |  |  |  |
At 01/10/2024 |  | 196,863 |  | - |  | 4,637 |  | 201,500
Disposals |  | (118,221) |  | - |  | - |  | (118,221)
For the year |  | 25,051 |  | 549 |  | 403 |  | 26,003
At 30/09/2025 |  | 103,693 |  | 549 |  | 5,040 |  | 109,282
Net Book Amounts |  |  |  |  |  |  |  |
At 30/09/2025 |  | 88,368 |  | 4,979 |  | 3,631 |  | 96,978
At 30/09/2024 |  | 142,398 |  | - |  | 3,722 |  | 146,120
The machines all depreciated over their useful lives at 25% RB |  |  |
However the machine addition during 30.09.2022 is to be depreciated using the straight line method over a period of 7 years and pro rated per month. |  |  |
A machine was sold durig the year to AM Machining Group Limited |  |  |

3. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 5,000 |  | 12,000
Work in progress |  |  |  | 2,500 |  | 6,000
|  |  |  | 7,500 |  | 18,000

4. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 70,189 |  | 70,370
Other debtors |  |  |  | - |  | 2,288
Amounts due from group companies |  |  |  | - |  | 2,000
Prepayments |  |  |  | 8,388 |  | 8,275
Directors current account |  |  |  | 53 |  | -
Directors current account |  |  |  | 2,423 |  | -
|  |  |  | 81,053 |  | 82,933

AM MACHINING LTD

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 34,057 |  | 14,170
VAT |  |  |  | 33,026 |  | 15,693
PAYE control |  |  |  | 1,532 |  | -
Salaries and wages control |  |  |  | 1 |  | -
Amounts due from group companies |  |  |  | 48,549 |  | -
Directors current account |  |  |  | - |  | 1,715
Directors current account |  |  |  | - |  | 2,682
Bank Loan |  |  |  | 7,869 |  | 10,648
Loans |  |  |  | - |  | 34,356
Trade creditors |  |  |  | 7,492 |  | 58,653
Other creditors |  |  |  | 7,000 |  | 8,470
Pension schemes |  |  |  | 39,107 |  | 24,109
|  |  |  | 178,633 |  | 170,496

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Loans >1yr |  |  |  | 44,543 |  | 50,014
|  |  |  | 44,543 |  | 50,014

7. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 5 |  | 5

AM MACHINING LTD

8. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
100 Class 1 shares of £1 each |  |  |  | 100 |  | 100
1 Class 2 shares of £1 each |  |  |  | 1 |  | 1
1 Class 3 shares of £1 each |  |  |  | 1 |  | 1
1 Class 4 shares of £1 each |  |  |  | 1 |  |
1 Class 5 shares of £1 each |  |  |  | 1 |  |
|  |  |  | 104 |  | 102
New shares issued during period: |  |  |  |  |  |
1 Class 4 shares of £1 each |  |  |  | 1 |  |
1 Class 5 shares of £1 each |  |  |  | 1 |  |
|  |  |  | 2 |  | -

9. RELATED PARTY TRANSACTIONS
During the period the company sold a machine for £60,000 (2024: £NIL) to AM Machining Group Limited.
The company was charged rent during the period by AM Machining Group Limited to the value of £63,000 (2024: £90000). The company owed £48,549 (2024: £51,750) as at the balance sheet date.
The Directors Mr M Selway and Mr A Butcher sold their Ordinary Shares in the company to AM Machining Group Limited during the period. They are both the shareholders of AM Machining Group Limited