Advanced Metal Recovery Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 14536499 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Advanced Metal Recovery Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S J A Hall

Mrs X Wei

REGISTERED OFFICE:

Unit 1-6 Nobel Way

Dinnington

Sheffield

South Yorkshire

S23 3QH

REGISTERED NUMBER:

14536499 (England and Wales)

SENIOR STATUTORY AUDITOR:

Daniel Wood

AUDITORS:

Hawsons Chartered Accountants

5 Sidings Court

White Rose Way

Doncaster

South Yorkshire

DN4 5NU

SOLICITORS:

Freeths LLP

Fifth Floor

3 St Paul's Place

129 Norfolk Street

Sheffield

S1 2JE

FIXED ASSETS

Property, plant and equipment

4

153,100

-

CURRENT ASSETS

Debtors

5

32,547

2

Cash at bank and in hand

92,039

-

124,586

2

CREDITORS

Amounts falling due within one year

6

257,235

-

NET CURRENT (LIABILITIES)/ASSETS

(132,649

)

2

TOTAL ASSETS LESS CURRENT
LIABILITIES

20,451

2

PROVISIONS FOR LIABILITIES

5,340

-

NET ASSETS

15,111

2

CAPITAL AND RESERVES

Called up share capital

7

100

2

Retained earnings

15,011

-

SHAREHOLDERS' FUNDS

15,111

2

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by:

S J A Hall - Director

1.	STATUTORY INFORMATION

Advanced Metal Recovery Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on the historical experience and knowledge of the director as well as other factors which may be considered relevant, as a result the actual results may differ from these estimates.

The estimates and underlying assumptions applied are reviewed by the director on an ongoing basis.

Revisions to these accounting estimates are recognised in the period to which the revisions have been, revised where these revisions affect only that period, or in the period of revision and future periods where this revision would affect both current and future periods.

No key sources of estimation uncertainty are noted by management that have a significant effect on the amounts recognised in the financial statements.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

i) Sale of materials commission:

Revenue for the sale of materials commission is recognised when the goods are delivered or used and legal title of the goods supplied has passed to the customer, sales made are on a credit basis.

ii) Interest income:

Interest income is recognised using the effective interest rate method.

Property, plant and equipment - depreciation and amortisation

Property, plant and equipment are measured at cost less accumulated depreciation and any accumulated impairment losses.

Depreciation is calculated to write down the cost less estimated residual value of all property, plant and equipment, other than freehold land, over their expected useful lives using the following methods:

Improvements to leasehold buildings

Straight line over 20 years

Plant and machinery

20% on reducing balance

Fixtures and fittings

20% on reducing balance

Computer equipment

20% on reducing balance

i) Impairment of assets:

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared to the carrying value. If the estimated recoverable amount is lower the carrying value is reduced to its estimated recoverable amount and the impairment loss is recognised immediately in the profit or loss.

If an impairment loss subsequently reverses, the carrying amount is increased to the revised estimate of its recoverable value, but not in excess of the amount that would have been determined had no impairment loss been recognised. Any reversal is recognised immediately in the profit or loss.

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.

Going concern

After due consideration of all relevant factors, the directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

Additions

158,504

At 31 December 2025

158,504

DEPRECIATION

Charge for year

5,404

At 31 December 2025

5,404

NET BOOK VALUE

At 31 December 2025

153,100

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

32,547

-

Other debtors

-

2

32,547

2

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

2,000

-

Amounts owed to group undertakings

240,078

-

Taxation and social security

13,908

-

Other creditors

1,249

-

257,235

-

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary Shares

£1.00

100

2

98 Ordinary Shares shares of £1.00 each were allotted and fully paid for cash at par during the year.

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Daniel Wood (Senior Statutory Auditor)

for and on behalf of Hawsons Chartered Accountants

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S J A Hall.

10.	ULTIMATE PARENT COMPANY

During the year, Advanced Alloys Group Limited purchased 100% interest in Advanced Metal Recovery Ltd. At the time of purchase, Advanced Metal Recovery Ltd was not trading and Advanced Alloys Group Limited paid for the purchase of the shares at par value. On 23rd December 2025, 45% of the shares were disposed of at par value.

Advanced Alloys Group Limited is regarded by the director as the company's ultimate parent.

The financial statements are consolidated in the financial statements of Advanced Alloys Group Limited. The consolidated financial statements may be obtained from the company's registered office address at 65 Market Place, Market Weighton, York, YO43 3AN.