REGISTERED NUMBER: 06538331 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

A H C Management Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

B Jenkins

A D Jenkins

D A Jenkins

Mrs C A Jenkins

SECRETARY:

B Jenkins

REGISTERED OFFICE:

Unit 3B Greystoke Business Centre

High Street

Portishead

Bristol

BS20 6PY

REGISTERED NUMBER:

06538331 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

1,621,176

1,622,595

CURRENT ASSETS

Debtors

5

32,210

59,779

Cash at bank

26,012

29,543

58,222

89,322

CREDITORS

Amounts falling due within one year

6

422,233

423,673

NET CURRENT LIABILITIES

(364,011

)

(334,351

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,257,165

1,288,244

CREDITORS

Amounts falling due after more than one year

7

493,727

566,735

NET ASSETS

763,438

721,509

CAPITAL AND RESERVES

Called up share capital

9

10,000

10,000

Retained earnings

10

753,438

711,509

SHAREHOLDERS' FUNDS

763,438

721,509

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by:

A D Jenkins - Director

1.	STATUTORY INFORMATION

A H C Management Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements are presented in Pounds Sterling (£), which is the Company's functional and presentation currency.

Turnover

Turnover represents amounts receivable for services provided during the year. Revenue is recognised as the service is performed, based on the stage of completion or when the service has been completed, depending on the nature of the engagement.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33.33% on cost

Freehold Property - In line with FRS102

Improvements to property - Straight line over 25 years

Financial instruments

The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments'.

Financial instruments are recognised in the Company's balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method, less any impairment.

Basic financial liabilities

Short-term creditors are measured at transaction price. Other financial liabilities, including bank loans and other loans, are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method.

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.

Pension costs and other post-retirement benefits

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.

Critical accounting judgements & key sources of estimation uncertainty

The directors consider that there are no critical judgements or key sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered the Company's financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Freehold

to

and

Computer

property

property

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

1,604,092

15,075

13,190

250

1,632,607

DEPRECIATION

At 1 October 2024

-

2,012

7,750

250

10,012

Charge for year

-

603

816

-

1,419

At 30 September 2025

-

2,615

8,566

250

11,431

NET BOOK VALUE

At 30 September 2025

1,604,092

12,460

4,624

-

1,621,176

At 30 September 2024

1,604,092

13,063

5,440

-

1,622,595

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

31,340

58,800

Prepayments

870

979

32,210

59,779

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

70,058

72,814

Trade creditors

894

1,074

Tax

96,929

93,776

Social security and other taxes

3,398

2,397

VAT

35,159

29,607

Inter Company creditor

213,655

221,925

Accrued expenses

2,140

2,080

422,233

423,673

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans - 1-2 years

70,058

70,058

Bank loans - 2-5 years

157,426

186,579

Bank loans more 5 yr by instal

266,243

310,098

493,727

566,735

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

266,243

310,098

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loans

563,785

639,549

The company had no secured liabilites at the balance sheet date.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary

1

100

100

100

Ordinary B Shares

1

100

100

9,800

Ordinary C Shares

1

9,800

9,800

10,000

10,000

10.

RESERVES

Retained

earnings

£

At 1 October 2024

711,509

Profit for the year

291,929

Dividends

(250,000

)

At 30 September 2025

753,438

11.	CONTINGENT LIABILITIES

The Company had no contingent liabilities at the balance sheet date.

12.	OFF-BALANCE SHEET ARRANGEMENTS

There have been no events after the balance sheet date affecting the Company since the financial period.

13.	RELATED PARTY DISCLOSURES

The Directors of AHC Management Services Ltd are also the Directors and ultimate controlling party of Euroflo Group Ltd. During the period the company invoiced Euroflo Group Ltd £708,000 net (2024 - £658,000) for management charges. The balance owed by Euroflo Group Ltd and contained within trade debtors at 30 September 2025 was £30,800 (2024 - £58,800).

During the year the company repaid to Euroflo Group Ltd (2024 repaid £11,605). The balance owed to Euroflo Group Ltd was £213,655 (2024 - £221,925). The balance is unsecured, interest free and repayable on demand.

B Jenkins and A Jenkins, both Directors of AHC Management Services Ltd are also the Directors and ultimate controlling party of Euroflo BV a company operated in the Netherlands.

14.	ULTIMATE CONTROLLING PARTY

The company is controlled by the Directors by virtue of them owning 100% of the issued share capital.