AMS Group (London) Limited - Filleted accounts

AMS Group (London) Limited
Registered number:		11922942
Statement of Financial Position
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		522			121

Current assets
Debtors	4	183,631			129,889
Cash at bank and in hand		12,874			4,250
		196,505			134,139

Creditors: amounts falling due within one year	5	(185,284)			(118,912)

Net current assets			11,221			15,227

Total assets less current liabilities			11,743			15,348

Creditors: amounts falling due after more than one year	6		(11,625)			(15,207)



Net assets			118			141

Capital and reserves
Called up share capital			100			100
Profit and loss account			18			41

Shareholders' funds			118			141

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Andrew Sheppard
Director
Approved by the board on 18 May 2026

AMS Group (London) Limited
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% reducing balance

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.



2	Employees and directors					2026		2025
Number							Number

	Average number of directors and persons employed by the company					2		2


3	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 May 2025							677
	Additions							575
	At 30 April 2026							1,252

	Depreciation
	At 1 May 2025							556
	Charge for the year							174
	At 30 April 2026							730

	Net book value
	At 30 April 2026							522
	At 30 April 2025							121




4	Debtors					2026		2025
£							£

	Trade debtors					-		6,885
	Accrued income					-		2,250
	Other debtors					183,631		120,754
						183,631		129,889


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					3,582		3,494
	Trade creditors					1,692		1,667
	Accruals					1,528		1,410
	Corporation tax					136,414		96,566
	Other taxes and social security costs					34,933		14,848
	Other creditors					7,135		927
						185,284		118,912


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					11,625		15,207


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Andrew Sheppard
	Repayable on demand	94,850		56,629		-		151,479

		94,850		56,629		-		151,479


8	Other information

	AMS Group (London) Limited is a private company limited by shares and incorporated in England. Its registered office is:
	269 Farnborough Road
	Farnborough
	Hampshire
	GU14 7LY