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Company Registration No. 10892409 (England and Wales)
Amethyst Accountancy Limited Unaudited Financial Statements for the year ended 31 August 2025
Amethyst Accountancy Limited Unaudited Financial Statements Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Amethyst Accountancy Limited Company Information for the year ended 31 August 2025
Director
Linda S McLachlan
Company Number
10892409 (England and Wales)
Registered Office
71 Bushy Hill Drive Merrow Guildford Surrey GU1 2UQ United Kingdom
Accountants
AMETHYST ACCOUNTANCY LIMITED Guildford. UK
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Amethyst Accountancy Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Current assets
Debtors
5
521
1,515
Cash at bank and in hand
2,520
204
3,041
1,719
Creditors: amounts falling due within one year
6
(1,108)
(1,144)
Net current assets
1,933
575
Net assets
1,933
575
Capital and reserves
Called up share capital
7
50
50
Profit and loss account
1,883
525
Shareholders' funds
1,933
575
For the year ending 31 August 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 May 2026 and were signed on its behalf by
Linda S McLachlan Director Company Registration No. 10892409
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Amethyst Accountancy Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Amethyst Accountancy Limited is a private company, limited by shares, registered in England and Wales, registration number 10892409. The registered office is 71 Bushy Hill Drive, Merrow, Guildford, Surrey, GU1 2UQ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Straight Line Basis
Computer equipment
25% Straight Line Basis
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
772
1,827
2,599
At 31 August 2025
772
1,827
2,599
Depreciation
At 1 September 2024
772
1,827
2,599
At 31 August 2025
772
1,827
2,599
Net book value
At 31 August 2025
-
-
-
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Amethyst Accountancy Limited Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
225
128
Accrued income and prepayments
-
735
Other debtors
296
652
521
1,515
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
109
67
Taxes and social security
999
1,077
1,108
1,144
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
50 Ordinary shares of £1 each
50
50
8
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Linda S McLachlan
Director Loan Account
652
-
356
296
652
-
356
296
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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