AMS Global Group Ltd

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—8

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Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: SC437654

		31 December 2025		31 December 2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		65,350		21,250
Tangible Assets	5		695,467		659,952

			760,817		681,202
CURRENT ASSETS
Stocks	6	72,548		136,212
Debtors	7	2,148,188		1,516,777
Cash at bank and in hand		206,019		45,706

		2,426,755		1,698,695
Creditors: Amounts Falling Due Within One Year	8	(2,151,507 )		(1,853,216 )

NET CURRENT ASSETS (LIABILITIES)			275,248		(154,521 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,036,065		526,681

Creditors: Amounts Falling Due After More Than One Year	9		(209,691 )		(285,981 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(111,561 )		(116,011 )

NET ASSETS			714,813		124,689

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			714,811		124,687

SHAREHOLDERS' FUNDS			714,813		124,689

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AMS Global Group Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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 directors acknowledge their 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.

The financial statements were approved by the board of directors on 28 May 2025 and were signed on its behalf by:

N F Carr

Director

The notes on pages 4 to 8 form part of these financial statements.

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AMS Global Group Ltd

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

AMS Global Group Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC437654 . The registered office is Paragon House, 59 Palmerston Road, Aberdeen, AB11 5QJ.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value

added tax and other sales taxes.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

Goodwill is being amoritsed evenly over its estimated useful life of five years.

2.4. Research and Development

The director has reviewed the capitalisation policy of the company in respect of development costs of new products and is of the view it is prudent to expense all development costs to the profit and loss account going forward.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if

held under a finance lease, over the lease term, whichever is the shorter:

Leasehold	10% on reducing balance
Plant & Machinery	20% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	5 years straight line
Computer Equipment	3 years straight line

2.6. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under

hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are

depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the

future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.7. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

2.8. 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.

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AMS Global Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.9. Taxation

Taxation for the year comprises current and deferred 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 or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those

in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been

enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

2.10. Pensions

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme

are charged to profit or loss in the period to which they relate.

3. Average Number of Employees

Average number of employees, including directors, during the period was 40 (2024: 35)

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	34,000
Additions	50,000

As at 31 December 2025	84,000

Amortisation
As at 1 January 2025	12,750
Provided during the period	5,900

As at 31 December 2025	18,650

Net Book Value
As at 31 December 2025	65,350

As at 1 January 2025	21,250

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AMS Global Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 January 2025	242,446	614,822	296,280	16,261
Additions	-	74,992	128,281	9,975
Disposals	-	-	(72,931 )	-

As at 31 December 2025	242,446	689,814	351,630	26,236

Depreciation
As at 1 January 2025	64,744	297,685	147,216	8,104
Provided during the period	17,392	70,684	43,146	4,310
Disposals	-	-	(23,414 )	-

As at 31 December 2025	82,136	368,369	166,948	12,414

Net Book Value
As at 31 December 2025	160,310	321,445	184,682	13,822

As at 1 January 2025	177,702	317,137	149,064	8,157


	Computer Equipment	Total
	£	£
Cost
As at 1 January 2025	39,477	1,209,286
Additions	13,821	227,069
Disposals	-	(72,931 )

As at 31 December 2025	53,298	1,363,424

Depreciation
As at 1 January 2025	31,585	549,334
Provided during the period	6,505	142,037
Disposals	-	(23,414 )

As at 31 December 2025	38,090	667,957

Net Book Value
As at 31 December 2025	15,208	695,467

As at 1 January 2025	7,892	659,952

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	31 December 2025	31 December 2024 as restated
	£	£
Motor Vehicles	162,295	118,623

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AMS Global Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Stocks

	31 December 2025	31 December 2024 as restated
	£	£
Stock	72,548	136,212

7. Debtors

	31 December 2025	31 December 2024 as restated
	£	£
Due within one year
Trade debtors	1,716,408	1,411,299
Amounts owed by group undertakings	39,000	16,649
Amounts owed by participating interests	211,276	-
Other debtors	181,504	88,829

	2,148,188	1,516,777

8. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024 as restated
	£	£
Net obligations under finance lease and hire purchase contracts	39,890	52,807
Trade creditors	1,183,773	992,852
Bank loans and overdrafts	50,726	86,169
Other creditors	732,529	570,791
Taxation and social security	144,589	150,597

	2,151,507	1,853,216

9. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025	31 December 2024 as restated
	£	£
Net obligations under finance lease and hire purchase contracts	132,923	84,420
Bank loans	76,768	201,561

	209,691	285,981

Of the creditors falling due after more than one year the following amounts are due after more than five years.

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AMS Global Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

	31 December 2025		31 December 2024 as restated
	£		£
Bank loans	-		7,433

10. Share Capital

	31 December 2025	31 December 2024 as restated
	£	£
Allotted, Called up and fully paid	2	2

11. Ultimate Controlling Party

The company's controlling party is AMS Global International Limited

The company's ultimate controlling party is N F Carr

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Directors	G R Bruce
	N F Carr

Company Number	SC437654

Registered Office	Paragon House
	59 Palmerston Road
	Aberdeen
	AB11 5QJ