REGISTERED NUMBER: 04861051 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 SEPTEMBER 2025

FOR

AMPL ON-TRADE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Beaumont

Mrs K Beaumont

Mr F Beaumont

SECRETARY:

Mrs K Beaumont

REGISTERED OFFICE:

Unit 1, Bridge Works

Woodhead Road

Honley

Holmfirth

West Yorkshire

HD9 6PW

REGISTERED NUMBER:

04861051 (England and Wales)

FIXED ASSETS

Tangible assets

4

18,313

13,829

CURRENT ASSETS

Stocks

118,998

110,148

Debtors

5

204,528

156,023

Cash at bank and in hand

453,670

478,159

777,196

744,330

CREDITORS

Amounts falling due within one year

6

240,033

255,287

NET CURRENT ASSETS

537,163

489,043

TOTAL ASSETS LESS CURRENT LIABILITIES

555,476

502,872

PROVISIONS FOR LIABILITIES

4,578

3,876

NET ASSETS

550,898

498,996

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Retained earnings

549,898

497,996

SHAREHOLDERS' FUNDS

550,898

498,996

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 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 25 June 2026 and were signed on its behalf by:

Mr M Beaumont - Director

1.	STATUTORY INFORMATION

Ampl On-Trade 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

Turnover from the sale of wholesale alcoholic drinks is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually at point of sale.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant & Machinery

20% reducing balance

Fixtures & Fittings

20% reducing balance / 33% straight line

Motor Vehicles

25% reducing balance

Stocks

Stocks are stated 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 stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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.

Hire purchase and leasing commitments

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 30 September 2024

21,248

14,036

45,916

81,200

Additions

820

504

7,995

9,319

At 29 September 2025

22,068

14,540

53,911

90,519

DEPRECIATION

At 30 September 2024

10,960

13,011

43,400

67,371

Charge for year

2,113

261

2,461

4,835

At 29 September 2025

13,073

13,272

45,861

72,206

NET BOOK VALUE

At 29 September 2025

8,995

1,268

8,050

18,313

At 29 September 2024

10,288

1,025

2,516

13,829

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.9.25

29.9.24

£

£

Trade debtors

199,885

152,089

Prepayments and accrued income

4,643

3,934

204,528

156,023

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.9.25

29.9.24

£

£

Trade creditors

107,135

181,567

Corporation tax

43,254

25,618

Social security and other taxes

-

3,197

VAT

48,131

38,640

Other creditors

1,517

1,027

Directors' current accounts

37,896

3,138

Accruals and deferred income

2,100

2,100

240,033

255,287

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

29.9.25

29.9.24

value:

£

£

NIL

Ordinary

£1

-

1,000

340

A Ordinary

£1

340

-

330

B Ordinary

£1

330

-

330

C Ordinary

£1

330

-

1,000

1,000