Amerson Limited 00530142 true 2025-04-01 2026-03-31 2026-03-31 The principal activity of the company is dormant Digita Accounts Production Advanced 6.30.9574.0 true Mr T B Blundell false true 00530142 2025-04-01 2026-03-31 00530142 2026-03-31 00530142 bus:OrdinaryShareClass1 bus:Non-cumulativeNon-redeemableShares 2026-03-31 00530142 core:CapitalRedemptionReserve 2026-03-31 00530142 core:RetainedEarningsAccumulatedLosses 2026-03-31 00530142 core:ShareCapital 2026-03-31 00530142 core:CurrentFinancialInstruments 2026-03-31 00530142 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 00530142 bus:FRS102 2025-04-01 2026-03-31 00530142 bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 00530142 bus:FullAccounts 2025-04-01 2026-03-31 00530142 bus:RegisteredOffice 2025-04-01 2026-03-31 00530142 bus:Director5 2025-04-01 2026-03-31 00530142 bus:OrdinaryShareClass1 bus:Non-cumulativeNon-redeemableShares 2025-04-01 2026-03-31 00530142 bus:EntityNoLongerTradingButTradedInPast 2025-04-01 2026-03-31 00530142 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 00530142 core:OtherRelatedParties 2025-04-01 2026-03-31 00530142 1 2025-04-01 2026-03-31 00530142 countries:England 2025-04-01 2026-03-31 00530142 2025-03-31 00530142 bus:OrdinaryShareClass1 bus:Non-cumulativeNon-redeemableShares 2025-03-31 00530142 core:CapitalRedemptionReserve 2025-03-31 00530142 core:RetainedEarningsAccumulatedLosses 2025-03-31 00530142 core:ShareCapital 2025-03-31 00530142 core:CurrentFinancialInstruments 2025-03-31 00530142 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 00530142

Amerson Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2026

Amerson Limited

Profit and Loss Account
for the Year Ended 31 March 2026

The company has not traded during the year. During this year, the company received no income and incurred no expenditure and therefore made neither profit nor loss.

Amerson Limited

(Registration number: 00530142)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Current assets |  |  |
Debtors | 3 | 445 | -
Cash at bank and in hand |  | - | 1,051
|  | 445 | 1,051
Creditors: Amounts falling due within one year | 5 | - | (606)
Net assets |  | 445 | 445
Capital and reserves |  |  |
Called up share capital | 6 | 1,032 | 1,032
Capital redemption reserve |  | 568 | 568
Retained earnings |  | (1,155) | (1,155)
Shareholders' funds |  | 445 | 445

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's 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 director acknowledges his 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 23 June 2026

Mr T B Blundell
Director

Amerson Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

1 | General information

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

The address of its registered office is:
9 Albany Road
WEYMOUTH
Dorset
DT4 9TH

These financial statements were authorised for issue by the director on 23 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 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The company ceased trading during the year and will receive continued support from its parent company Blundell Harling Limited. The company has become dormant since the balance sheet date.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Amerson Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

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.

3 | Debtors

Current | Note | 2026 £ | 2025 £
Amounts owed by related parties | 7 | 445 | -
|  | 445 | -

4 | Cash and cash equivalents

| 2026 £ | 2025 £
Cash at bank | - | 1,051

5 | Creditors

| 2026 £ | 2025 £
Due within one year |  |
Social security and other taxes | - | 6
Accruals | - | 600
| - | 606

6 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 1,032 | 1,032 | 1,032 | 1,032

Amerson Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

7 | Related party transactions

Summary of transactions with other related parties

Blundell Harling Limited (Parent Company)
The company purchased materials of £Nil (2025: £2,574) from Blundell Harling Limited. The company's bank account was closed and the balance transferred to Blundell Harling Limited in the year to 31 March 2026 leaving an intergroup balance of £445 (2024:£Nil).

8 | Parent and ultimate parent undertaking

The ultimate controlling party is Mr T B Blundell by virtue of his holding of 64.03% of Blundell Harling Limited's issued share capital.