Amberta Ltd

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

Registered number: SC573708

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		45,000		67,500
Tangible Assets	5		34,670		26,573

			79,670		94,073
CURRENT ASSETS
Stocks	6	1,152,228		1,099,121
Debtors	7	69,427		238,678
Cash at bank and in hand		523,754		442,396

		1,745,409		1,780,195
Creditors: Amounts Falling Due Within One Year	8	(260,986 )		(251,207 )

NET CURRENT ASSETS (LIABILITIES)			1,484,423		1,528,988

TOTAL ASSETS LESS CURRENT LIABILITIES			1,564,093		1,623,061

PROVISIONS FOR LIABILITIES
Deferred Taxation			(5,734 )		(5,049 )

NET ASSETS			1,558,359		1,618,012

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			1,558,259		1,617,912

SHAREHOLDERS' FUNDS			1,558,359		1,618,012

Page 1

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Amberta Ltd

Balance Sheet (continued)

As At 31 August 2025

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Nikita Perezilo

Director

20/05/2026

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

1. General Information

Amberta Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC573708 . The registered office is Summit House, 4-5 Mitchell Street, Edinburgh, Midlothian, EH6 7BD.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. 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:

Leasehold	25% straight line
Fixtures & Fittings	25% reducing balance
Computer Equipment	33% straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.9. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 16 (2024: 17)

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Amberta Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2024	225,000

As at 31 August 2025	225,000

Amortisation
As at 1 September 2024	157,500
Provided during the period	22,500

As at 31 August 2025	180,000

Net Book Value
As at 31 August 2025	45,000

As at 1 September 2024	67,500

5. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 September 2024	-	55,126	34,365	89,491
Additions	15,643	4,992	1,270	21,905

As at 31 August 2025	15,643	60,118	35,635	111,396

Depreciation
As at 1 September 2024	-	32,611	30,307	62,918
Provided during the period	3,911	6,876	3,021	13,808

As at 31 August 2025	3,911	39,487	33,328	76,726

Net Book Value
As at 31 August 2025	11,732	20,631	2,307	34,670

As at 1 September 2024	-	22,515	4,058	26,573

6. Stocks

	2025	2024
	£	£
Finished goods	1,152,228	1,099,121

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Amberta Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	18	26
Other debtors	69,409	238,652

	69,427	238,678

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	101,250	-
Other creditors	125,766	66,797
Taxation and social security	33,970	184,410

	260,986	251,207

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Related Party Transactions

The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

11. Ultimate Controlling Party

The company's ultimate controlling party is Nikita Perezilo by virtue of his ownership of 100% of the issued share capital in Assets Pact Ltd, which has 100% ownership of the issued share capital in Amberta Ltd.