Ambrey Holdings Limited

Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Investments	3	300	300
Investment in associates	3	200	200
		500	500
Current assets
Debtors	4	100	100
Creditors: Amounts falling due within one year	5	(600)	(600)
Net current liabilities		(500)	(500)
Net assets/(liabilities)		-	-
Capital and reserves
Called up share capital	6	100	100
Profit and loss account		(100)	(100)
Shareholders' funds/(deficit)		-	-

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 June 2026 and signed on its behalf by:
 

......................................... C J Charnley Director

Company Registration Number: 12599772

Ambrey Holdings Limited

Notes to the Unaudited Financial Statements

Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Thorn Business Centre
Rotherwas
Hereford
HR2 6JT
United Kingdom

These financial statements were authorised for issue by the Board on 25 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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 Section 1A, and the Companies Act 2006. There are no material departures from FRS 102.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Group accounts not prepared

The company has taken advantage of the exemption available in section 400 of the Companies Act 2006 and has not prepared group accounts. These financial statements contain information about the company only. The results of the company are included within the consolidated accounts of Ambrey Limited. The registered office of Ambrey Limited is: Thorn Business Centre, Rotherwas, Hereford, HR2 6JT.

Going concern

Notwithstanding the company having net current liabilities of £500 (2024 - £500) as at 30 June 2025, the directors, having made all necessary enquiries and taken all steps that they ought to have taken, have concluded that the going concern basis of preparation remains appropriate. This assessment is based on the financial performance and continued support of the wider Ambrey Limited group for the foreseeable future.

Ambrey Holdings Limited

Notes to the Unaudited Financial Statements

Year Ended 30 June 2025

Key sources of estimation uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

In the opinion of the directors, there are no key judgements or estimates which have a significant effect on the financial statements.

Investments

Investments in subsidiaries are measured at cost less impairment.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Ambrey Holdings Limited

Notes to the Unaudited Financial Statements

Year Ended 30 June 2025

Financial instruments

Classification
The company holds the following financial instruments:

• Short term intercompany debtors and creditors.

All financial instruments are classified as basic.

 Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.

Such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

3	Investments

	2025 £	2024 £
Investments in subsidiaries	300	300
Investments in associates	200	200
	500	500