Amethyst Designs Limited 01602689 false 2024-07-01 2025-06-30 2025-06-30 The principal activity of the company is manufacture of electric motors, generators and transformers. Digita Accounts Production Advanced 6.30.9574.0 true 01602689 2024-07-01 2025-06-30 01602689 2025-06-30 01602689 bus:OrdinaryShareClass1 2025-06-30 01602689 core:CurrentFinancialInstruments 2025-06-30 01602689 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 01602689 core:Non-currentFinancialInstruments core:AfterOneYear 2025-06-30 01602689 core:Goodwill 2025-06-30 01602689 core:FurnitureFittings 2025-06-30 01602689 core:FurnitureFittingsToolsEquipment 2025-06-30 01602689 core:LandBuildings 2025-06-30 01602689 core:LandBuildings core:OwnedOrFreeholdAssets 2025-06-30 01602689 core:LandBuildings core:ShortLeaseholdAssets 2025-06-30 01602689 core:MotorVehicles 2025-06-30 01602689 core:OfficeEquipment 2025-06-30 01602689 core:PlantMachinery 2025-06-30 01602689 bus:SmallEntities 2024-07-01 2025-06-30 01602689 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 01602689 bus:FilletedAccounts 2024-07-01 2025-06-30 01602689 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 01602689 bus:RegisteredOffice 2024-07-01 2025-06-30 01602689 bus:Director1 2024-07-01 2025-06-30 01602689 bus:Director3 2024-07-01 2025-06-30 01602689 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 01602689 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 01602689 bus:Agent1 2024-07-01 2025-06-30 01602689 core:Goodwill 2024-07-01 2025-06-30 01602689 core:FurnitureFittings 2024-07-01 2025-06-30 01602689 core:FurnitureFittingsToolsEquipment 2024-07-01 2025-06-30 01602689 core:LandBuildings 2024-07-01 2025-06-30 01602689 core:LandBuildings core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 01602689 core:LandBuildings core:ShortLeaseholdAssets 2024-07-01 2025-06-30 01602689 core:MotorVehicles 2024-07-01 2025-06-30 01602689 core:OfficeEquipment 2024-07-01 2025-06-30 01602689 core:PlantMachinery 2024-07-01 2025-06-30 01602689 countries:England 2024-07-01 2025-06-30 01602689 2024-06-30 01602689 core:Goodwill 2024-06-30 01602689 core:FurnitureFittings 2024-06-30 01602689 core:FurnitureFittingsToolsEquipment 2024-06-30 01602689 core:LandBuildings 2024-06-30 01602689 core:LandBuildings core:OwnedOrFreeholdAssets 2024-06-30 01602689 core:LandBuildings core:ShortLeaseholdAssets 2024-06-30 01602689 core:MotorVehicles 2024-06-30 01602689 core:OfficeEquipment 2024-06-30 01602689 core:PlantMachinery 2024-06-30 01602689 2023-07-01 2024-06-30 01602689 2024-06-30 01602689 bus:OrdinaryShareClass1 2024-06-30 01602689 core:CurrentFinancialInstruments 2024-06-30 01602689 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 01602689 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 01602689 core:Goodwill 2024-06-30 01602689 core:FurnitureFittings 2024-06-30 01602689 core:FurnitureFittingsToolsEquipment 2024-06-30 01602689 core:LandBuildings 2024-06-30 01602689 core:LandBuildings core:OwnedOrFreeholdAssets 2024-06-30 01602689 core:LandBuildings core:ShortLeaseholdAssets 2024-06-30 01602689 core:MotorVehicles 2024-06-30 01602689 core:OfficeEquipment 2024-06-30 01602689 core:PlantMachinery 2024-06-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 01602689

Amethyst Designs Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Amethyst Designs Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 11

Amethyst Designs Limited

Company Information

Directors | Mr Andrew Greavett Mr Paul Fredrick Wealleans

Registered office | 47/48 Viking Way Bar Hill Cambridgeshire CB23 8EL

Accountants | Tayabali & White 5 High Green Great Shelford Cambridge CB22 5EG

Amethyst Designs Limited

(Registration number: 01602689)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 53,085 | 45,162
Tangible assets | 5 | 201,515 | 158,402
|  | 254,600 | 203,564
Current assets |  |  |
Stocks | 6 | 221,395 | 169,027
Debtors | 7 | 319,522 | 289,032
Cash at bank and in hand |  | 15,524 | 21,586
|  | 556,441 | 479,645
Creditors: Amounts falling due within one year | 8 | (693,595) | (567,287)
Net current liabilities |  | (137,154) | (87,642)
Total assets less current liabilities |  | 117,446 | 115,922
Creditors: Amounts falling due after more than one year | 8 | (17,656) | (10,002)
Provisions for liabilities |  | (40,580) | (30,849)
Net assets |  | 59,210 | 75,071
Capital and reserves |  |  |
Called up share capital | 9 | 1,600 | 1,600
Retained earnings |  | 57,610 | 73,471
Shareholders' funds |  | 59,210 | 75,071

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Amethyst Designs Limited

(Registration number: 01602689)
Balance Sheet as at 30 June 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 March 2026 and signed on its behalf by:

......................................... Mr Paul Fredrick Wealleans Director

Amethyst Designs Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The company's registered number is 01602689.

The address of its registered office is:
47/48 Viking Way
Bar Hill
Cambridgeshire
CB23 8EL

These financial statements were authorised for issue by the Board on 18 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

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 sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Amethyst Designs Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is provided in the accounts at monthly amounts to write off the cost of the asset (less residual value) over its anticipated useful life.

Amethyst Designs Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 33 (2024 - 31).

Amethyst Designs Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 July 2024 | 80,450 | 80,450
Additions acquired separately | 25,000 | 25,000
At 30 June 2025 | 105,450 | 105,450
Amortisation
At 1 July 2024 | 35,288 | 35,288
Amortisation charge | 17,077 | 17,077
At 30 June 2025 | 52,365 | 52,365
Carrying amount
At 30 June 2025 | 53,085 | 53,085
At 30 June 2024 | 45,162 | 45,162

Amethyst Designs Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 July 2024 | 119,372 | 522,920 | 25,959 | 668,251
Additions | - | 34,484 | 31,124 | 65,608
At 30 June 2025 | 119,372 | 557,404 | 57,083 | 733,859
Depreciation
At 1 July 2024 | 66,957 | 431,199 | 11,693 | 509,849
Charge for the year | 5,422 | 13,777 | 3,296 | 22,495
At 30 June 2025 | 72,379 | 444,976 | 14,989 | 532,344
Carrying amount
At 30 June 2025 | 46,993 | 112,428 | 42,094 | 201,515
At 30 June 2024 | 52,415 | 91,721 | 14,266 | 158,402

Amethyst Designs Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

| Land and buildings £ | Short leasehold land and buildings £ | Fixtures and fittings £ | Plant and machinery £ | Office equipment £
Cost or valuation
At 1 July 2024 | 112,429 | 6,943 | 56,753 | 414,331 | 51,836
Additions | - | - | 388 | 30,382 | 3,714
At 30 June 2025 | 112,429 | 6,943 | 57,141 | 444,713 | 55,550
Depreciation
At 1 July 2024 | 64,812 | 2,145 | 45,043 | 340,168 | 45,988
Charge for the year | 4,762 | 660 | 3,048 | 8,828 | 1,901
At 30 June 2025 | 69,574 | 2,805 | 48,091 | 348,996 | 47,889
Carrying amount
At 30 June 2025 | 42,855 | 4,138 | 9,050 | 95,717 | 7,661
At 30 June 2024 | 47,617 | 4,798 | 11,710 | 74,163 | 5,848

| Motor vehicles £ | Total £
Cost or valuation
At 1 July 2024 | 25,959 | 668,251
Additions | 31,124 | 65,608
At 30 June 2025 | 57,083 | 733,859
Depreciation
At 1 July 2024 | 11,693 | 509,849
Charge for the year | 3,296 | 22,495
At 30 June 2025 | 14,989 | 532,344
Carrying amount
At 30 June 2025 | 42,094 | 201,515
At 30 June 2024 | 14,266 | 158,402

Amethyst Designs Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6 | Stocks

| 2025 £ | 2024 £
Raw materials and consumables | 154,611 | 113,097
Work in progress | 66,784 | 55,930
| 221,395 | 169,027

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 314,625 | 276,642
Prepayments | 4,897 | 4,890
Other debtors | - | 7,500
| 319,522 | 289,032

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 287,832 | 200,182
Trade creditors |  | 204,639 | 176,669
Taxation and social security |  | 68,256 | 68,621
Accruals and deferred income |  | 15,082 | 13,467
Other creditors |  | 117,786 | 108,348
|  | 693,595 | 567,287

Barclays Bank plc holds a fixed and floating charge dated 24th January 2008 over all assets of the company.
A Barclays loan of £50,000 was advanced in June 2020. There were no repayments or interest charged in the first 12 months. After 12 months the interest was 2.5% a year and the repayments are approx £900 per month for 60 months. Repayments began in July 2021.

Amethyst Designs Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 17,656 | 10,002

Creditors include net obligations under a hire purchase contract for the purchase of a van on 30th June 2025. £26,475 was advanced and remains outstanding at the year end.

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 1,600 | 1,600 | 1,600 | 1,600

10 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £90.36 (2024 - £100.0375) per ordinary share |  | 144,569 |  | 160,060