Amdeepcha Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06695374

Amdeepcha Limited

Unaudited financial statements

30 September 2025

Amdeepcha Limited

Statement of financial position

30 September 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	6		874		27,456

Current assets

Stocks		875,059	967,679
Debtors	7	4,904,953	4,743,859
Investments	8	378,297	339,603
Cash at bank and in hand		2,039,010	1,951,998
		-----------	-----------
		8,197,319	8,003,139

Creditors: Amounts falling due within one year	9	( 713,840)		( 1,220,012)
		-----------		-----------
Net current assets			7,483,479		6,783,127
			-----------		-----------
Total assets less current liabilities			7,484,353		6,810,583

Provisions

Taxation including deferred tax		( 29,988)		( 30,015)

Accruals and deferred income	( 80,499)	( 313,574)
	-----------	-----------
Net assets	7,373,866	6,466,994
	-----------	-----------

Capital and reserves

Called up share capital	20	20
Profit and loss account	7,373,846	6,466,974
	-----------	-----------
Shareholders funds	7,373,866	6,466,994
	-----------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Amdeepcha Limited

Statement of financial position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 22 June 2026 , and are signed on behalf of the board by:

Mrs P Ondhia
Director

Company registration number: 06695374

Amdeepcha Limited

Notes to the financial statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 85 Yarmouth Road, Blofield, Norwich, NR13 4LQ, Norfolk.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Other intangibles	-	20% or 25% straight line
Research & development costs	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Research and development

Development expenditure incurred on clearly defined projects whose outcome can be assessed with reasonable certainty is capitalised at cost. Amortisation is charged when the asset is available for use over the expected useful life of the asset.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & machinery	-	25% straight line
Motor vehicles	-	25% straight line
Office equipment	-	15% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of employees during the year was 1 (2024: 1 ).

5. Intangible assets

	Other intangibles	Development costs	Total
	£	£	£
Cost
At 1 October 2024 and 30 September 2025	94,062	205,121	299,183
	-------	---------	---------
Amortisation
At 1 October 2024 and 30 September 2025	94,062	205,121	299,183
	-------	---------	---------
Carrying amount
At 30 September 2025	–	–	–
	-------	---------	---------
At 30 September 2024	–	–	–
	-------	---------	---------

6. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 October 2024	–	57,090	1,050	58,140
Additions	999	–	–	999
Disposals	–	( 57,090)	–	( 57,090)
	----	-------	------	-------
At 30 September 2025	999	–	1,050	2,049
	----	-------	------	-------
Depreciation
At 1 October 2024	–	29,736	948	30,684
Charge for the year	125	–	102	227
Disposals	–	( 29,736)	–	( 29,736)
	----	-------	------	-------
At 30 September 2025	125	–	1,050	1,175
	----	-------	------	-------
Carrying amount
At 30 September 2025	874	–	–	874
	----	-------	------	-------
At 30 September 2024	–	27,354	102	27,456
	----	-------	------	-------

7. Debtors

	2025	2024
	£	£
Trade debtors	44,463	25,744
Other debtors	4,860,490	4,718,115
	-----------	-----------
	4,904,953	4,743,859
	-----------	-----------

8. Investments

	2025	2024
	£	£
Other investments	378,297	339,603
	---------	---------

Current asset portfolio investments are held at their market value.

9. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Trade creditors	291,572	183,719
Social security and other taxes	371,146	985,055
Other creditors	51,122	51,238
	---------	-----------
	713,840	1,220,012
	---------	-----------

10. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
A Director	–	210,726	–	210,726
	----	---------	----	---------

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
A Director	199	–	( 199)	–
	----	----	----	----

Interest has been charged at the official rate on the overdrawn balance in the prior year.