Company registration number 01692535 (England and Wales)
AMBA LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
AMBA LIMITED
COMPANY INFORMATION
Directors
M Amin
N Amin
Secretary
M Amin
Company number
01692535
Registered office
13 Norman Road
Sutton
Surrey
SM1 2JB
Accountants
Kingston Burrowes Accountants
450A London Road
North Cheam
Surrey
SM3 8JB
AMBA LIMITED
CONTENTS
Page
Directors' report
1
Accountants' report
2
Balance sheet
3
Notes to the financial statements
4 - 6
AMBA LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 APRIL 2026
- 1 -

The directors present their annual report and financial statements for the year ended 30 April 2026.

Principal activities

The principal activity of the company continued to be that of estate agent.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

M Amin
N Amin
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
M Amin
N Amin
Director
Director
17 July 2026
AMBA LIMITED
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF AMBA LIMITED
- 2 -

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 April 2026.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the balance sheet, you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

Kingston Burrowes Accountants
17 July 2026
450A London Road
North Cheam
Surrey
SM3 8JB
AMBA LIMITED
BALANCE SHEET
AS AT
30 APRIL 2026
30 April 2026
- 3 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investment property
5
585,165
585,165
Current assets
Debtors
6
251,908
170,608
Cash at bank and in hand
785,473
885,245
1,037,381
1,055,853
Creditors: amounts falling due within one year
7
(4,255)
(27,439)
Net current assets
1,033,126
1,028,414
Total assets less current liabilities
1,618,291
1,613,579
Provisions for liabilities
(9,972)
(9,972)
Net assets
1,608,319
1,603,607
Capital and reserves
Called up share capital
100
100
Revaluation reserve
8
252,345
252,345
Profit and loss reserves
1,355,874
1,351,162
Total equity
1,608,319
1,603,607

For the financial year ended 30 April 2026 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 directors acknowledge their 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 17 July 2026 and are signed on its behalf by:
M Amin
N Amin
Director
Director
Company registration number 01692535 (England and Wales)
AMBA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
- 4 -
1
Accounting policies
Company information

Amba Limited is a private company limited by shares incorporated in England and Wales. The registered office is 13 Norman Road, Sutton, Surrey, SM1 2JB.

1.1
Accounting convention

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. 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.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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 it is probable will be recover ed.

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:

Plant and equipment
15% on reducing balance
Fixtures and fittings
15% on reducing balance

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.

AMBA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 5 -
1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

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
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are 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:

2026
2025
Number
Number
Total
2
2
AMBA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 6 -
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Total
£
£
£
Cost
At 1 May 2025 and 30 April 2026
3,000
8,768
11,768
Depreciation and impairment
At 1 May 2025 and 30 April 2026
3,000
8,768
11,768
Carrying amount
At 30 April 2026
-
0
-
0
-
0
At 30 April 2025
-
0
-
0
-
0
5
Investment property
2026
£
Fair value
At 1 May 2025 and 30 April 2026
585,165

The fair value of the investment property has been arrived at on the basis of a valuation carried out by Currell Chartered Surveyors, who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
251,908
170,608
7
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
-
0
15,756
Taxation and social security
33
1,346
Other creditors
4,222
10,337
4,255
27,439
8
Revaluation reserve
2026
2025
£
£
At the beginning and end of the year
252,345
252,345
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