Company registration number 06640771 (England and Wales)
AHMANTA LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
AHMANTA LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
AHMANTA LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
5
-
0
120
Current assets
Debtors falling due after more than one year
6
-
0
838,350
Debtors falling due within one year
6
-
0
1,500
Cash at bank and in hand
4
8
4
839,858
Creditors: amounts falling due within one year
7
(719,948)
(737,451)
Net current (liabilities)/assets
(719,944)
102,407
Net (liabilities)/assets
(719,944)
102,527
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(719,945)
102,526
Total equity
(719,944)
102,527

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 13 July 2026
M Matusiak
Director
Company registration number 06640771 (England and Wales)
AHMANTA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

Ahmanta Limited is a private company limited by shares incorporated in England and Wales. The registered office is 124 Acomb Road, York, YO24 4EY.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings and equipment
3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

AHMANTA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 3 -

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

AHMANTA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2024 and 31 July 2025
1,833
Depreciation and impairment
At 1 August 2024 and 31 July 2025
1,833
Carrying amount
At 31 July 2025
-
0
At 31 July 2024
-
0
AHMANTA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
-
0
120
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 August 2024
120
Disposals
(120)
At 31 July 2025
-
Carrying amount
At 31 July 2025
-
At 31 July 2024
120
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
-
0
1,500
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
-
0
838,350
Total debtors
-
839,850
7
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
701
652
Other creditors
719,247
736,799
719,948
737,451
2025-07-31 2024-08-01 false false false 13 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity M Matusiak 06640771 2024-08-01 2025-07-31 06640771 2025-07-31 06640771 2024-07-31 06640771 core:Non-currentFinancialInstruments core:AfterOneYear 2025-07-31 06640771 core:Non-currentFinancialInstruments core:AfterOneYear 2024-07-31 06640771 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 06640771 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 06640771 core:CurrentFinancialInstruments 2025-07-31 06640771 core:CurrentFinancialInstruments 2024-07-31 06640771 core:ShareCapital 2025-07-31 06640771 core:ShareCapital 2024-07-31 06640771 core:RetainedEarningsAccumulatedLosses 2025-07-31 06640771 core:RetainedEarningsAccumulatedLosses 2024-07-31 06640771 bus:Director1 2024-08-01 2025-07-31 06640771 core:FurnitureFittings 2024-08-01 2025-07-31 06640771 2023-08-01 2024-07-31 06640771 core:OtherPropertyPlantEquipment 2024-07-31 06640771 core:OtherPropertyPlantEquipment 2025-07-31 06640771 core:OtherPropertyPlantEquipment 2024-07-31 06640771 core:Non-currentFinancialInstruments 1 2025-07-31 06640771 core:Non-currentFinancialInstruments 1 2024-07-31 06640771 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 06640771 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 06640771 bus:FRS102 2024-08-01 2025-07-31 06640771 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 06640771 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP