2AM Manufacturing Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11379977 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

2AM MANUFACTURING LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

D W Suffolk

B G R Williams

REGISTERED OFFICE:

Sannerville Chase

Exminster

Exeter

Devon

EX6 8AT

REGISTERED NUMBER:

11379977 (England and Wales)

ACCOUNTANTS:

Sheppard Rockey & Williams Ltd

Sannerville Chase

Exminster

Exeter

Devon

EX6 8AT

FIXED ASSETS

Tangible assets

4

3,781

35,969

Investments

5

599,783

603,564

635,752

CURRENT ASSETS

Debtors

6

184,351

179,876

Cash at bank

5,473

146,070

189,824

325,946

CREDITORS

Amounts falling due within one year

7

637,352

802,550

NET CURRENT LIABILITIES

(447,528

)

(476,604

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

156,036

159,148

PROVISIONS FOR LIABILITIES

945

8,485

NET ASSETS

155,091

150,663

CAPITAL AND RESERVES

Called up share capital

8

600

Retained earnings

154,491

150,063

SHAREHOLDERS' FUNDS

155,091

150,663

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 11 June 2026 and were signed on its behalf by:

D W Suffolk - Director

1.	STATUTORY INFORMATION

2AM Manufacturing 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

Tangible fixed assets

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

Plant and equipment

-

20% on cost

Computer equipment

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Going concern

The accounts have been prepared on a going concern basis. The directors have confirmed they will provide sufficient funding to enable the company to continue trading for at least one year from the date of the approval of these accounts.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

equipment

Totals

£

COST

At 1 November 2024

and 31 October 2025

239,127

243

239,370

DEPRECIATION

At 1 November 2024

203,158

243

203,401

Charge for year

32,188

-

32,188

At 31 October 2025

235,346

243

235,589

NET BOOK VALUE

At 31 October 2025

3,781

-

3,781

At 31 October 2024

35,969

-

35,969

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 November 2024

and 31 October 2025

599,783

NET BOOK VALUE

At 31 October 2025

599,783

At 31 October 2024

599,783

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade debtors

113,292

108,312

Other debtors

71,059

71,564

184,351

179,876

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade creditors

1,134

4,217

Taxation and social security

4,975

29,244

Other creditors

631,243

769,089

637,352

802,550

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

500

A Ordinary

£1

500

100

B Ordinary

£1

100

600

9.	RELATED PARTY DISCLOSURES

Included in debtors as at 31 October 2025 is an amount of £37,152 (2024: £37,152) due from a subsidiary undertaking.

Included in debtors as at 31 October 2025 is loan to a company in which a director has an interest totalling £142 (2024: £2,958). The loan is interest free, unsecured and repayable on demand.

Included in other creditors as at 31 October 2025 are loans from the directors totalling £77,017 (2024: £77,017). The loans are interest free, unsecured and repayable on demand.

Included in other creditors as at 31 October 2025 are loans from a company in which a director has a controlling interest totalling £552,660 (2024: £687,622). The loans are interest free, unsecured and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

2am Holdings Limited owns 100% of the issued share capital in the company and consequently the company is a full subsidiary of 2am Holdings Limited, registered office Sannerville Chase, Exminster, Devon EX6 8AT.