Amber Management And Engineering Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 03791501

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		221,897		63,491

			221,897		63,491
CURRENT ASSETS
Debtors	5	247,923		210,193
Cash at bank and in hand		755,694		429,993

		1,003,617		640,186
Creditors: Amounts Falling Due Within One Year	6	(434,620 )		(316,130 )

NET CURRENT ASSETS (LIABILITIES)			568,997		324,056

TOTAL ASSETS LESS CURRENT LIABILITIES			790,894		387,547

Creditors: Amounts Falling Due After More Than One Year	7		(65,000 )		(36,363 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,658 )		(1,737 )

NET ASSETS			721,236		349,447

CAPITAL AND RESERVES
Called up share capital	9		6		6
Profit and Loss Account			721,230		349,441

SHAREHOLDERS' FUNDS			721,236		349,447

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Amber Management And Engineering Services Limited

Balance Sheet (continued)

As At 31 July 2025

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.

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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Alan Howell

Director

21 April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Amber Management And Engineering Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03791501 . The registered office is Suite 1 & 2 Kings Court, 87-89 High Street Nailsea, Bristol, North Somerset, BS48 1AW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Amber Management And Engineering Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was 18 (2024: 18)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 August 2024	489,052	80,896	2,097	572,045
Additions	41,471	186,000	4,901	232,372

As at 31 July 2025	530,523	266,896	6,998	804,417

Depreciation
As at 1 August 2024	441,413	66,499	642	508,554
Provided during the period	22,278	50,099	1,589	73,966

As at 31 July 2025	463,691	116,598	2,231	582,520

Net Book Value
As at 31 July 2025	66,832	150,298	4,767	221,897

As at 1 August 2024	47,639	14,397	1,455	63,491

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	126,434	182,824
Prepayments and accrued income	58,546	24,169
Other debtors	20,910	3,200
Directors' loan accounts	42,033	-

	247,923	210,193

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Amber Management And Engineering Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	20,000	-
Trade creditors	49,225	48,845
Bank loans and overdrafts	36,363	43,636
Corporation tax	242,802	108,677
Other taxes and social security	25,909	20,673
VAT	35,030	73,058
Other creditors	25,291	6,845
Accruals and deferred income	-	7,753
Directors' loan accounts	-	6,643

	434,620	316,130

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	65,000	-
Bank loans	-	36,363

	65,000	36,363

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	20,000	-
Later than one year and not later than five years	65,000	-

	85,000	-

	85,000	-

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	6	6

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 August 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 July 2025
	£	£	£	£	£
Mr Alan Howell	-	20,817	-	-	20,817
Mr Barry Mansfield	-	21,217	-	-	21,217

The above loan is unsecured, interest free and repayable on demand.

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