REGISTERED NUMBER: SC454489 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

AMANDA BRITAIN LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms A Gibson

REGISTERED OFFICE:

Dunluce

Prospect Road

Dullatur

Glasgow

G68 0AN

REGISTERED NUMBER:

SC454489 (Scotland)

ACCOUNTANTS:

S&W Partners (Scotland) Limited

Q Court

3 Quality Street

Edinburgh

EH4 5BP

FIXED ASSETS

Tangible assets

4

281

686

Investment property

5

250,000

244,400

250,281

245,086

CURRENT ASSETS

Debtors

6

1,210

-

Cash at bank

4,026

3,273

5,236

3,273

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7

(8,388

)

(13,798

)

NET CURRENT LIABILITIES

(3,152

)

(10,525

)

TOTAL ASSETS LESS CURRENT LIABILITIES

247,129

234,561

PROVISIONS FOR LIABILITIES

8

(9,862

)

(8,874

)

NET ASSETS

237,267

225,687

CAPITAL AND RESERVES

Called up share capital

100

100

Non distributable reserve

41,812

37,276

Retained earnings

195,355

188,311

SHAREHOLDERS' FUNDS

237,267

225,687

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 April 2026 and were signed by:

Ms A Gibson - Director

1.	STATUTORY INFORMATION

Amanda Britain Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

At 31 July 2025 the company's current liabilities exceed current assets by £3,152 (2024 - £10,525) and relies on the continued support of the director to finance its working capital requirements. The director considers it appropriate to prepare the financial statements on the going concern basis as they expect that this support will continue for the foreseeable future.

TURNOVER

Turnover relates to fees for consultancy services received or receivable.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% per annum on cost

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carry amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. 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. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument subsequently at amortised cost.

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.

TAXATION

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 August 2024

and 31 July 2025

1,621

DEPRECIATION

At 1 August 2024

935

Charge for year

405

At 31 July 2025

1,340

NET BOOK VALUE

At 31 July 2025

281

At 31 July 2024

686

5.	INVESTMENT PROPERTY

Total

£

COST OR VALUATION

At 1 August 2024

244,400

Revaluations

5,600

At 31 July 2025

250,000

NET BOOK VALUE

At 31 July 2025

250,000

At 31 July 2024

244,400

Cost or valuation at 31 July 2025 is represented by:

£

Valuation in 2022

26,620

Valuation in 2023

10,000

Valuation in 2024

9,400

Valuation in 2025

5,600

Cost

198,380

250,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

198,380

198,380

Investment property was valued on an open market basis on 31 July 2025 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,210

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

1,847

1,052

Other creditors

6,541

12,746

8,388

13,798

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

54

130

Deferred tax

9,808

8,744

9,862

8,874

Deferred

tax

£

Balance at 1 August 2024

8,874

Charge to Income Statement during year

988

Balance at 31 July 2025

9,862

9.	RELATED PARTY DISCLOSURES

Included in " Other creditors" is a balance of £4,700 (2024: £11,068) due to the director. This loan is interest free and no fixed terms of repayment have been agreed.