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Registered number: 02851144
Amber Taxis (Alfreton) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
AEH Accountancy Ltd
Chartered Accountants
42 Glebe Street
Loughborough
Leicestershire
LE11 1JR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02851144
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 379,551 513,479
379,551 513,479
CURRENT ASSETS
Debtors 5 96,910 114,893
Investments 6 100 100
Cash at bank and in hand 468 470
97,478 115,463
Creditors: Amounts Falling Due Within One Year 7 (309,813 ) (365,984 )
NET CURRENT ASSETS (LIABILITIES) (212,335 ) (250,521 )
TOTAL ASSETS LESS CURRENT LIABILITIES 167,216 262,958
Creditors: Amounts Falling Due After More Than One Year 8 - (59,653 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,215 ) (30,040 )
NET ASSETS 161,001 173,265
CAPITAL AND RESERVES
Called up share capital 10 101 101
Revaluation reserve 83,955 83,955
Profit and Loss Account 76,945 89,209
SHAREHOLDERS' FUNDS 161,001 173,265
Page 1
Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Siobhan Connor
Director
10th July 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Amber Taxis (Alfreton) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02851144 . The registered office is Unit 7 & 8 Acreridge, Salcombe Road Meadow Lane Industrial Estate, Alfreton, Derbyshire, DE55 7RG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% straight line basis
Plant & Machinery 20% straight line and 15% reducing balance basis
Motor Vehicles 33% straight line basis
Fixtures & Fittings 20% straight line and 15% reducing balance basis
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 15 19
15 19
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 November 2024 250,000 21,511 576,016 22,565 870,092
Additions - - - 673 673
Disposals - - (32,056 ) - (32,056 )
As at 31 October 2025 250,000 21,511 543,960 23,238 838,709
Depreciation
As at 1 November 2024 - 12,158 328,770 15,685 356,613
Provided during the period - 2,874 126,307 3,524 132,705
Disposals - - (30,160 ) - (30,160 )
As at 31 October 2025 - 15,032 424,917 19,209 459,158
Net Book Value
As at 31 October 2025 250,000 6,479 119,043 4,029 379,551
As at 1 November 2024 250,000 9,353 247,246 6,880 513,479
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 53,602 60,966
Prepayments and accrued income 21,700 27,527
Amounts owed by other participating interests 21,608 26,400
96,910 114,893
6. Current Asset Investments
2025 2024
£ £
Shares in subsidiaries 100 100
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 25,864 118,428
Trade creditors 21,404 24,398
Bank loans and overdrafts 124,149 95,898
Other loans 21,032 -
Corporation tax 29,303 10,293
Other taxes and social security 8,798 8,463
VAT 26,723 24,635
Other creditors 19,758 12,473
Accruals and deferred income 9,875 5,375
Director's loan account 22,907 60,234
Amounts owed to subsidiaries - 5,787
309,813 365,984
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 26,053
Bank loans - 33,600
- 59,653
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 25,864 118,428
Later than one year and not later than five years - 26,053
25,864 144,481
25,864 144,481
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 101 101
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