AM Commercial Consultancy Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15080590

AM COMMERCIAL CONSULTANCY LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 October 2025

AM COMMERCIAL CONSULTANCY LIMITED

STATEMENT OF FINANCIAL POSITION

31 October 2025

	31 Oct 25		31 Aug 24
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		–		355

CURRENT ASSETS

Debtors	6	–	9,405
Cash at bank and in hand		29,976	26,760
		--------	--------
		29,976	36,165

CREDITORS: amounts falling due within one year	7	27,456		28,804
		--------		--------
NET CURRENT ASSETS			2,520		7,361
			-------		-------
TOTAL ASSETS LESS CURRENT LIABILITIES			2,520		7,716
			-------		-------
NET ASSETS			2,520		7,716
			-------		-------

CAPITAL AND RESERVES

Called up share capital fully paid	10	10
Profit and loss account	2,510	7,706
	-------	-------
SHAREHOLDERS FUNDS	2,520	7,716
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the period ending 31 October 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 financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

AM COMMERCIAL CONSULTANCY LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 9 January 2026 , and are signed on behalf of the board by:

Mr A Morris

Director

Company registration number: 15080590

AM COMMERCIAL CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

PERIOD FROM 1 SEPTEMBER 2024 TO 31 OCTOBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Headlands House, 1 Kings Court, Kettering Parkway, Kettering, Northamptonshire, NN15 6WJ.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% reducing balance

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the period amounted to 1 (2024: 1 ).

5. TANGIBLE ASSETS

	Equipment
	£
Cost
At 1 September 2024	473
Disposals	( 473)
	----
At 31 October 2025	–
	----
Depreciation
At 1 September 2024	118
Disposals	( 118)
	----
At 31 October 2025	–
	----
Carrying amount
At 31 October 2025	–
	----
At 31 August 2024	355
	----

6. DEBTORS

	31 Oct 25	31 Aug 24
	£	£
Trade debtors	–	9,405
	----	-------

7. CREDITORS: amounts falling due within one year

	31 Oct 25	31 Aug 24
	£	£
Corporation tax	23,291	21,918
Social security and other taxes	94	3,830
Other creditors	4,071	3,056
	--------	--------
	27,456	28,804
	--------	--------