Company No: 05778199 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Marzenna Bak
	Mieczyslam Adam Bak

REGISTERED OFFICE	Ground Floor Keble House
	Southernhay Gardens
	Exeter
	EX1 1NT
	United Kingdom

COMPANY NUMBER

05778199 (England and Wales)

ACCOUNTANT	Gravita Western Limited
	Keble House
	Southernhay Gardens
	Exeter
	EX1 1NT
	United Kingdom

	Note	2025		2024
		£		£
Current assets
Debtors	4	243		497
Cash at bank and in hand	5	1,147		0
		1,390		497
Creditors: amounts falling due within one year	6	( 86,315)		( 78,678)
Net current liabilities		(84,925)		(78,181)
Total assets less current liabilities		(84,925)		(78,181)
Net liabilities		( 84,925)		( 78,181)
Capital and reserves
Called-up share capital		2		2
Profit and loss account		( 84,927 )		( 78,183 )
Total shareholders' deficit		( 84,925)		( 78,181)

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Amtel Services (UK) Limited (registered number: 05778199) were approved and authorised for issue by the Board of Directors on 27 July 2026. They were signed on its behalf by:

Mieczyslam Adam Bak Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Amtel Services (UK) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Ground Floor Keble House, Southernhay Gardens, Exeter, EX1 1NT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The company is reliant on the support of its director's and related company who have indicated that they will not demand repayment of the amount due from the company in the foreseeable future. They consider that with their continuing financial support, the company will have sufficient financial resources to meet its requirements for the future. Therefore these financial statements have been prepared on a going concern basis.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

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 creditors: amounts falling due within one year.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 November 2024	2,414		2,414
At 31 October 2025	2,414		2,414
Accumulated depreciation
At 01 November 2024	2,414		2,414
At 31 October 2025	2,414		2,414
Net book value
At 31 October 2025	0		0
At 31 October 2024	0		0

4. Debtors

	2025		2024
	£		£
VAT recoverable	243		497

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	1,147		0

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	0		23
Trade creditors	920		24
Amounts owed to directors	20,519		15,058
Accruals	970		935
Other creditors	63,906		62,638
	86,315		78,678

7. Related party transactions

The company has loan balances with related companies.

At the balance sheet date included in creditors is a balance of £63,906 (2024: £62,638). No interest is charged on this loan and it is repayable on demand.