Acorah Software Products - Accounts Production 19.1.200 false true false 13 October 2024 31 December 2025 31 December 2025 SC825676 N F Carr AMS Group International Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC825676 2024-10-12 SC825676 2025-12-31 SC825676 2024-10-13 2025-12-31 SC825676 frs-core:CurrentFinancialInstruments 2025-12-31 SC825676 frs-core:ShareCapital 2025-12-31 SC825676 frs-bus:PrivateLimitedCompanyLtd 2024-10-13 2025-12-31 SC825676 frs-bus:FilletedAccounts 2024-10-13 2025-12-31 SC825676 frs-bus:SmallEntities 2024-10-13 2025-12-31 SC825676 frs-bus:AuditExempt-NoAccountantsReport 2024-10-13 2025-12-31 SC825676 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-13 2025-12-31 SC825676 1 2024-10-13 2025-12-31 SC825676 frs-core:CostValuation 2024-10-12 SC825676 frs-core:AdditionsToInvestments 2025-12-31 SC825676 frs-core:CostValuation 2025-12-31 SC825676 frs-core:ProvisionsForImpairmentInvestments 2024-10-12 SC825676 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 SC825676 frs-bus:Director1 2024-10-13 2025-12-31 SC825676 frs-countries:Scotland 2024-10-13 2025-12-31
Registered number: SC825676
Ams Caspian Ltd
Unaudited Financial Statements
For the Period 13 October 2024 to 31 December 2025
Infinity Advisors Ltd t/a Infinity Partnership
Ams Caspian Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
Ams Caspian Ltd
Company Information
For the Period 13 October 2024 to 31 December 2025
Company Information

Director | N F Carr
Company Number | SC825676
Registered Office | 59 Palmerston Road
| Aberdeen
| AB11 5QJ

Page 1
Page 2
Ams Caspian Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC825676

| 31 December 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investments | 4 |  | 4
|  |  | 4
CURRENT ASSETS
Debtors | 5 | 1 |
|  | 1 |
Creditors: Amounts Falling Due Within One Year | 6 | (4 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1
NET ASSETS |  |  | 1
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1
SHAREHOLDERS' FUNDS |  |  | 1

For the period ending 31 December 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 his 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

N F Carr Director
14th July 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Ams Caspian Ltd
Notes to the Financial Statements
For the Period 13 October 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Ams Caspian Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC825676 . The registered office is 59 Palmerston Road, Aberdeen, AB11 5QJ.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was NIL
-
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 13 October 2024 | -
Additions | 4
As at 31 December 2025 | 4
Provision
As at 13 October 2024 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 4
As at 13 October 2024 | -

During the year AMS Caspian Ltd acquired 99 shares in AMS Caspain LLC, a company registered in Azerbaijan. AMS Caspian Ltd paid 9.9 Azerbaijan Manats for these shares which have been converted into Great British Pounds (Conversion rate - 1 GBP - 2.2366 AZN).
Page 3
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Ams Caspian Ltd
Notes to the Financial Statements (continued)
For the Period 13 October 2024 to 31 December 2025
5. Debtors

| 31 December 2025
--- | ---
| £
Due within one year
Amounts owed by group undertakings | 1

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025
--- | ---
| £
Amounts owed to group undertakings | 4

7. Share Capital

| 31 December 2025
--- | ---
| £
Allotted, Called up and fully paid | 1

8. Ultimate Controlling Party
The ultimate parent company is AMS Group International Limited a company registered in Scotland under number SC766859.
Page 4